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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 242 / 275

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© 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).

Moving observations.

Invigilation – strict temporary controls are imposed so that fraud virtually impossible. Keep detailed records.

Covert observations.

Forensic document examination.

Source: D.R. Carmichael et.al., Fraud Detection, Vol. I, Practitioners Publishing Co., 2002, pp. 3-1 to 3-4

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