Procedures - Cheque, Credit Card and Company Fraud

Question 1

What two things should you establish from the complainant? (Re the offender)

Answer 1

• Find out the identity used by the offender
• Obtain descriptions of the offender, the property obtained and the vehicle used.

Question 2

Outline the four categories of offending with respect to company deception

Answer 2

Category A - Large-scale thefts and other dishonesty offences against employers by employees - usually people such as accountants and managers who use their position to manipulate the company’s financial systems

Category B - Dishonesty offences committed against financial institutions by people outside the institution obtaining money from it through deception. Category B also includes GST deception against the Inland Revenue Department by businesses that make false GST returns.

Category C - Commercial deception committed against the public by people who, either as individuals or through the guise of a company, entice people to invest money.

Category D - Dishonesty offences committed by professional people in a position of trust, such as solicitors and accountants, against their clients.