Conducting an Effective Fraud Investigation

1
Conducting an Effective Fraud Investigation

• Jim Patterson
• 416-777-6250
• pattersonj_at_bennettjones.ca
• Bennett Jones LLP
• June 5, 2007 1000 a.m.

2
The Action Plan

• The Team Approach
• Forensic Accountant, Computer Forensic Expert,
  Private Investigator, Public Relations Consultant
• Establish the goals of the investigation at the
  outset (i.e. financial recovery, regulatory risk,
  reputation risk)

3
Need to Know List

• Keep the list short

4
Privilege

• Solicitor Client Privilege
• Litigation Privilege
• Establish a litigation file with a code name

5
Secure the Evidence

• Computer Files
• Paper Files
• Continuity of Evidence

6
Witness Interviews

• Take diligent notes
• Notes should be factual
• Interview team
• Interview brief of key documents
• Follow up interviews

7
Conclusion

• Effective fraud investigations always include a
  proper consideration of
• Investigation goals
• Privilege
• Need to know list
• Witness Interview protocol
• Securing the evidence

8
Conducting an Effective Fraud Investigation

• Jim Patterson
• 416-777-6250
• pattersonj_at_bennettjones.ca
• Bennett Jones LLP
• June 5, 2007 1000 a.m.