The “field work” began with a meeting behind a restaurant at midnight with an informant. Preparation for the meeting involved several investigators covertly assuring that the informant was not being followed or otherwise observed. It was a fitting start to a most unusual “site visit.”

The most effective detection method for identifying occupational fraud in a business is the tip by an employee or others. Determining what to do with the tip is difficult.  In this case, the informant was an entry-level accounting clerk who had first-hand observations and knowledge of a complex conspiracy among several members of division management to defraud the company of millions of dollars … (click for complete article in HTML or PDF formats).

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