Practicals

Question 1

Interviewing

Answer 1

In all cases contact the accounts manager at the bank where the account is domiciled and find out:

• The account holder’s full name, occupation, private & business addresses & telephone numbers
• The account history & how it was operated
• The date the account was opened
• The date the cheque book or credit card was reported missing
• Details of any cheques dishonoured and returned
• How & by whom a loss was reported
• The serial numbers of any missing cheques
• Whether the account holder is suspected of issuing valueless cheques

Note: Also find out if there are other banks to which cheques have been returned and, if possible, details of the people & firms defrauded

Question 2

When investigating company fraud, what sources of information must you canvas early to assist you in your investigations?

Answer 2

POLICE ACCOUNTANTS AND LEGAL OFFICERS
Police forensic accountants at Auckland, Wellington and Christchurch are available to give you advice and, if necessary, to assist personally. Legal Sections can be of particular help in preparing production orders, search warrants and charges

MINISTRY OF BUSINESS, INNOVATION AND EMPLOYMENT
Possible sources of information are:
- Registrar of Companies
- Companies Office
- Official Assignee
- Insolvency Services 

COMMERCE COMISSION:
The commerce commission can assist in matters relating to:
- The Fair Trading Act 1986
- the Unsolicited Goods & Services Act 1975
- Pyramid Selling

FINANCIAL MARKETS AUTHORITY
The Financial Markets Authority can assist in matters relating to the Securities Act 1978 and the issuing of prospectuses.

NZ CUSTOMS
Customs can assist in matters involving international travel and CAPPS alerts

LIQUIDATORS and RECEIVERS
These administer companies that are in liquidation or receivership. They are usually accountants

Question 3

List the things a Judge may consider when considering propensity evidence

Answer 3

When assessing the probative value of propensity evidence, the judge may consider, among other matters, the following:

(a) the frequency with which the acts, omissions, events, or circumstances which are the subject of the evidence have occurred
(b) the connection in time between the acts, omissions, events, or circumstances which are the subject of the evidence and the acts, omissions, events or circumstances which constitute the offence for which the defendant is being tried
(c) the extent of the similarity between the acts, omissions, events, or circumstances which are the subject of the evidence and the acts, omissions, events, or circumstances which constitute the offence for which the defendant is being tried
(d) the number of persons making allegations against the defendant that are the same as, or are similar to, the subject of the offence for which the defendant is being tried
(e) whether the allegations described in paragraph (d) may be the result of collusion or suggestibility
(f) the extent to which the acts, omissions, events, or circumstance which are the subject of evidence and the acts. omissions, events, or circumstances which constitute the offence for which the defendant is being tried are unusual