A fraud case is a legal proceeding against someone who has committed a fraudulent act, such as lying or faking a document. Fraud crimes are considered serious offenses and can result in fines, restitution, and jail time. Criminal cases are prosecuted by government prosecutors, while civil cases may be brought by private victims or by government regulators. Regardless of the type of fraud, the prosecution needs to prove beyond a reasonable doubt that the perpetrator committed specific acts.
Start with a thorough review of all the evidence available, including written and visual records, as well as any physical objects that are in question. Carefully examine each piece of evidence to make sure it is authentic and that it directly ties to the fraud allegations. If you are relying on documents to prove the fraud, carefully preserve the chain of custody, i.e., make a copy with a notation in the corner recording who handled it, when, and where.
Conduct interviews of all relevant witnesses, including those outside the organization, if possible. Interview suspects’ colleagues and friends, if appropriate, to learn more about the individuals involved in the investigation. Consider whether to interview the suspect’s manager, if you think they might be aware of the alleged misdeeds or have insight into them.
Obtain and review financial records, especially those that are being used to support fraud claims. Be careful about drawing legal conclusions from the financial data; a skilled defense attorney will challenge the relevance, authenticity, and directness of such evidence.