Managing the Risk of Fraud Investigation: From Investigation Room to Court Room

Abstract

Fraud examiners and anti-fraud Professionals are usually exposed to various risks in their bid to eliciting responses form the suspects. This is usually in form of criminal charges filed against the fraud examiners and possible expulsion of the evidence at the trail. This paper considered and explored the Concept of Investigation, how to handle Fraud Investigation, the legal rights of the suspect during and after Fraud Investigation, the best way to handle Fraud Investigation & Evidence and intimate the readers on the role of Fraud Investigation as Expect Wittiness in Court of Law.

Keywords: Fraud Investigation, Risk Management, Expert witness, Court System, Evidence

JEL Classification: M41, M47, M49