Practicals

Question 1

Interviewing:

(2) In all cases contact the accounts manager at the bank where the account is domiciled & find out:

Answer 1

1. the account holder’s full name, occupation, private & business addresses & telephone numbers
2. the account history & how it has been operated
3. the date the account was opened
4. the date the cheque book or credit card was reported missing
5. details of any cheques dishonoured & returned
6. how & by whom a loss was reported
7. the serial numbers of any missing cheques
8. 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 canvass early to assist you in your investigations?

Answer 2

1. Police accountants & Legal Officers:
   Police forensic accountants at Auckland, Wellington & Christchurch are available to give you advice and, if necessary, to assist personally. Legal Section can be of particular help in preparing production orders, search warrants and charges.

2. Ministry of Business, Innovation & Employment:
Possible sources of information are: 
Registrar of Companies
Companies Office
Official assignee
Insolvency Services

3. Commerce Commission:
   The Commerce Commission can assist in matters relating to:
   The Fair Trading Act 1986
   the Unsolicited Goods & Services Act 1975
   pyramid selling
4. Financial Markets Authority:
   The Financial Markets Authority can assist in matters relating to the Securities Act 1978 and the issuing of prospectuses.
5. NZ Customs:
   Customs can assist in matters involving international travel and CAPPS alerts.
6. Liquidators & receivers:
   These administer companies that are in liquidation or receivership. They are usually accountants.

Question 3

1. List the things a judge may consider when considering propensity evidence?

Answer 3

(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 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 are unusual.