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Case Study
In respect of paper documents, and in an investigation involving a number of licensed premises where the records were virtually nonexistent research into suppliers, utilities and the banking records, together with the use of known profit margins through the use of stock taker’s records, allowed profit and loss accounts to be prepared over a six year period to prove the criminality.
Case Study
In an assignment for a UK police force, the direction of the investigation was passed to the two-team members who had been engaged. In this respect they determined the documents that were to be requested by Production Order, and as the investigation progressed met the SIO on frequent occasions to provide updates, or to deal with any matters, which were causing delay.
Case Study
In a large international money laundering case involving the US and a Caribbean offshore jurisdiction there were upwards of 250,000 documents held. In order to interrogate these, we arranged for them to be scanned to a number of compact discs, and we involved a search facility, which allowed “key word” searches. The documents were further segregated into broadly different types, with financial records and banking transactions being held on different discs for ease of interrogation. In addition an index was prepared with a reference number allocated to each document with a general description and the compact disc number (there were 13 in all) so that when a particular document or documents needed to be examined, it was relatively easy to restrict the search to whichever compact disc(s) held the data.
Case Study
The team demonstrated this in a recent investigation where the documents from the initial police searches were initially copied, as scanning was not considered to be possible. These documents came from several different search locations and initially were indexed with details of that location, the searching officer’s initials and a unique reference number. The copies were then stored accordingly. As the forensic accounting exercise continued, substantial quantities of documents were received through Production Orders from external parties. While many of these were relevant to specific search locations, after being further copied, they were then indexed in a manner, which distinguished them from those obtained in the original searches. This allowed more accurate searching to be carried out throughout the investigation, as these latter documents played a significant role in the evidence chain. Original documents or copies supplied were stored by the police, and the working copies kept by the forensic accounting team at their premises in segregated locked cabinets where only members of the team had access.
Case Study
In the investigation of an accountant who was allowed to assist clients in their day to day operations such as wage preparation and banking takings, as well as preparing their prime records and financial statements, it was clear that manipulation of the accounting software had also taken place. As a result a detailed examination of the accounting records was required to make comparison with other external evidence held. This required extraction of certain aspects of the accounting information to determine where and if any deleted information could be recovered.