Police Manual Flashcards
Company Deception // Category A
‣ Definition
‣ Examples
‣ Investigation Procedure
Category A
‣ Large-scale thefts and other dishonesty offences against employers by employees. (Accountants and managers who use their position to manipulate company financial systems).
Examples
‣ Dishonestly taking or using documents
‣ Theft by person in special relationship
‣ C.A.D. or reproducing documents
‣ Using altered or reproduced documents
‣ Accessing computer for dishonest purposes
‣ Forgery
‣ False Accounting
‣ Obtaining ownership, possession or control by deception
Investigation ‣ obtain documentary evidence from complainant ‣ trace the suspect's actions ‣ establish where money went ‣ PO suspect's bank accounts ‣ SW suspect's home ‣ interview suspect
Company Deception // Category B
‣ Definition
‣ Examples
‣ Investigation Procedure
Category B
‣ Dishonesty offences committed against financial institutions by outside people obtaining money from it through deception.
Examples ‣ False statement by promoter ‣ Dishonestly taking or using documents ‣ Accessing computer for dishonest purposes ‣ Forgery ‣ False accounting
Investigation ‣ obtain documentary evidence from complainant ‣ trace the suspect's actions ‣ establish where money went ‣ PO suspect's bank accounts ‣ SW suspect's home ‣ interview suspect
Company Deception // Category C
‣ Definition
‣ Examples
‣ Investigation Procedure
Category C
‣ Commercial deception committed against the public by people who, under the guise of a company, entice other people to invest money.
Examples
‣ False statement by promoter
‣ Obtaining OPC by deception
‣ Obtaining credit by deception
Investigation
‣ Confirm company officer details through a company search
‣ interview victims to determine false representations and inducements
‣ ID details of suspect’s company bank
‣ PO on suspect bank accounts
‣ SW on suspects premises
‣ Interview suspect
Company Deception // Category D
‣ Definition
‣ Examples
‣ Investigation Procedure
Category D
‣ Dishonesty offences committed by professional people in a position of trust. (Solicitors and accountants against their clients).
Examples
‣ Dishonestly taking or using documents
‣ Theft by a person in a special relationship
‣ Using forged documents
Investigation ‣ put together a paper trail ‣ gather documentary exhibits ‣ interview clients ‣ SW's and PO's ‣ interview suspect ‣ prepare case so that it can be understood by counsel and juries
Company Deception // Resources
‣ a key to a successful company deception investigation is to seek advice early.
‣ List SIX sources and the type of potential assistance they may be able to provide.
‣ Police Accountants and Legal Officers - Can give advice and assist. Legal can prep PO’s SW’s and charges.
‣ Ministry of Business, Innovation and Employment can provide information from Registrar of companies, Companies office, Official assignee, Insolvency services.
‣ Commerce Commission can assist in matters relating to: Fair Trading Act 1986 and pyramid selling.
‣ Financial Markets Authority can assist in matters relating to the FMA Act 2011 and the issuing of prospectuses
‣ NZ Customs can assist with international travel and CAPPS alerts.
‣ Liquidators and Receivers - administer companies in liquidation or receivership.
Criminal Liability of a Company.
‣ A company can be guilty of a criminal offence, why?
‣ When a senior executive of the company, acting on behalf of the company, commits an offence, the company is criminally liable. The actions of the executive are said to be the actions and state of mind of the company.
Credit Card and Cheque Offences
‣ What are the Four types of offences?
‣ Stolen cheques or cards
‣ Counterfeit cards
‣ Using a document
‣ Dishonored cheques
Credit Card and Cheque Offences
‣ What are the 7 steps in the investigation/interview process?
Step 1
‣ interview complainant to find out ID used and description of the offender
Step 2
‣ contact accounts manager where account is based to find out account holders details, account history. dates cheque book/credit card missing, serial numbers.
Step 3
‣ If account opened with fictitious details find out the account details, when opened, nature of any transactions, descriptions, serial numbers.
Step 4
‣ obtain sample of suspect’s handwriting from bank documents.
Step 5
‣ When cheques are dishonored through lack of funds, interview account holder and obtain their full details, date account opened, transaction history and details, if suspect was aware of account, details of other accounts.
Step 6
‣ Contact fraud squads that may hold related complaints and info.
Step 7
‣ Obtain CCTV if offender was captured at bank or retail.
