© D.L. Crumbley
Criminal Investigations Differ
Different mentality – look for the financial evidence to support or refute an allegation.
Different skill set (an investigative competency) – inquiring, observant, professional skepticism, and attention to detail . Your job is not to determine guilt or innocence.
Strategy – team approach – requires obtaining witnesses, collecting evidence, and proving fraudulent intent.
Source: Laura J. East, “The Role of the Forensic Accountants In a Criminal Investigation.” Journal of Forensic Accounting, Vol. IV, 2003, pp. 181-198.