Company Deception

Question 1

Category A

Answer 1

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.

In these cases, the identity of the suspect is known and the purpose of the investigation is to prove the offending by:

• obtaining documentary evidence of offending from the complainant
• tracing suspect’s actions
• establish where the money went
• executing production orders and search warrants at the suspect’s bank accounts and home to seize evidence
• interviewing the suspect.

Question 2

Category B

Answer 2

Dishonesty offences committed against financial institution by people outside the institution obtaining money thorough it through deception. Includes GST deception against IRD by businesses that make false GST returns.

In these cases, the identity of the suspect is known and the purpose of the investigation is to prove the offending by:

• obtaining documentary evidence of offending from the complainant
• tracing suspect’s actions
• establish where the money went
• executing production orders and search warrants at the suspect’s bank accounts and home to seize evidence
• interviewing the suspect.

Question 3

Category C

Answer 3

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

The identity of the suspect company and its principles is often known and the purpose of the investigation is to prove the offending by:

• confirming company officer details through a company search
• interviewing victims to determine the false representations and inducements made to them
• identifying, through the victim’s transactions, the details of the suspect’s company’s bank
• executing production orders and search warrants at the suspect’s bank accounts and premises to seize evidence
• interview the suspect.

Question 4

Category D

Answer 4

Dishonesty offences committed by professional people in positions of trust, such as solicitors and accountants, against their clients.

In these cases, the identity of the suspect is known and a professional body may have already carried out an enquiry. There will usually be a paper trail to follow, although it may be complex. The purpose of the investigation is to prove the offending by:

• putting together the paper trail
• gathering documentary exhibits
• interviewing appropriate clients
• preparing and executing production orders or search warrants
• interviewing the suspect
• preparing the case in such a way in can be understood by counsel and juries.