© D.L. Crumbley
Investigative Techniques and Evidence
Documentary evidence – written evidence on paper or computer medium.
Testimonial evidence – testimony of individuals.
Observational evidence – evidence, actions, or observations seen by an investigator.
Physical examination of evidence (e.g., counts or inspections).
Fixed point observations of activities (e.g., watching a scene and recording).
Invigilation – strict temporary controls are imposed so that fraud virtually impossible. Keep detailed records.
Forensic document examination.
Source: D.R. Carmichael et.al., Fraud Detection, Vol. I, Practitioners Publishing Co., 2002, pp. 3-1 to 3-4