In fraud investigations, surveillance and secret investigations are essential, especially when thefts are involved and direct observation of unusual behavior is necessary (Albrecht et al., 2006). To find patterns of questionable activity, surveillance can be carried out using digital tracking, camera systems, or physical monitoring. Investigators can gather natural and objective evidence through covert operations, which are intended to be covert so that suspects are unaware they are being watched (Asay et al., 2022). When there is a lack of alternative evidence or when internal controls have already been broken, this approach is particularly helpful.

Theft Act Investigation Techniques (Kaur et al., 2023):

  • Surveillance and Covert Operations: To get behavioral evidence without warning possible criminals, investigators discreetly watch suspects and their behaviors.
  • Invigilation: To prevent theft and keep an eye on process compliance, continuous oversight is used in sensitive operational locations.
  • Physical Evidence: To create connections between suspects and theft incidents, tangible objects like records, technology, or missing assets are inspected.
  • Electronic Evidence: To identify fraudulent activity, digital records like as emails, transaction logs, and access histories are examined.
  • Forensic Software Packages: To effectively handle massive data volumes and find hidden patterns, abnormalities, and fraud indications, specialized software is utilized.

However, secret operations and surveillance (Gupta et al., 2023) must be carried out carefully, ethically, and in compliance with organizational and legal regulations. Investigators have to make sure that people’s right to privacy is respected and that the evidence they gather is appropriately recorded and safeguarded. When used properly, these techniques improve the overall credibility of the fraud investigation process in addition to supporting the confirmation of unlawful acts.

References

  • Albrecht WS, Albrecht CO, Albrecht CC, et al. (2006) Fraud examination: Thomson South-Western New York, NY.
  • Asay HS, Guggenmos RD, Kadous K, et al. (2022) Theory testing and process evidence in accounting experiments. The Accounting Review 97: 23-43.
  • Gupta SK, Singh H, Joshi MC, et al. (2023) Digital dashboards with paradata can improve data quality where disease surveillance relies on real-time data collection. Digital Health 9: 20552076231164098.
  • Kaur B, Sood K and Grima S. (2023) A systematic review on forensic accounting and its contribution towards fraud detection and prevention. Journal of Financial Regulation and Compliance 31: 60-95.