Corruption and fraud - the basics

How to refer a case for criminal prosecution

It is often difficult to persuade a law enforcement investigator or prosecutor to take a complex fraud and corruption case.  You might have better success if you pay attention to the following:

• Who the case is presented to is usually more important than how it is presented. Look for an investigator or prosecutor who is experienced in fraud cases and willing to do the necessary work.
  
• Simplify the case and report.  Drop unnecessary counts or unduly complex transactions.  Make the report understandable on the first reading: summarize the facts at the outset, eliminate acronyms or jargon, explain anything that might confuse the reader, include a chronology and charts. 
  
• Organize the report by the elements of the offense - very important and helpful to a prosecutor.  Pay particular attention to the sufficiency of the evidence of knowledge and intent.  Make sure other evidence or witnesses corroborate all witnesses.
  
• Emphasize any admissions, significant false statements or attempts by the subject to tamper with evidence or witnesses - this can be good evidence of fraudulent intent or "guilty knowledge", as well as proof of a separate offense.  Try to anticipate and address probable defenses.

Fraud Information

Contract and procurement fraud schemes and red flags

How to detect corruption and fraud

Basic steps in the investigation of corruption and fraud

Representative U.S. fraud and corruption statues and their elements of proof

How to prove fraudulent knowledge and intent

How to refer a case for criminal prosecution

 

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