All content for Forensic Accounting is the property of Dr Neale G O’Connor and is served directly from their servers
with no modification, redirects, or rehosting. The podcast is not affiliated with or endorsed by Podjoint in any way.
This source, "Chap_07 - Investigating Theft Acts," focuses on fraud examination, specifically theft investigation methods. It outlines how organizations combat fraud through prevention, detection, investigation, and legal action. Key investigative techniques are discussed, including surveillance, invigilation, physical evidence, and electronic evidence gathering, with particular attention given to developing vulnerability charts to coordinate efforts. The text also includes a comprehensive table of Australian fraud cases from 2021-2023, illustrating various fraud types, estimated losses, and investigation methods employed. Additionally, it details the process for gathering electronic evidence, emphasizing the importance of cloning devices and calculating CRC checksums to ensure data integrity.