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Project Sponsorship and Leadership - Research Paper Example

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The challenges associated with proving intent are lack of concrete evidence for the fraud, segregation of duties and collision of employees within the organization. Evidence constitutes of the rules and regulations that can substantially proof facts in a court of law. The types…
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Forensic Accounting Chapter 8 The challenges associated with proving intent are lack of concrete evidence for the fraud,segregation of duties and collision of employees within the organization. Evidence constitutes of the rules and regulations that can substantially proof facts in a court of law. The types of evidence that can be presented in atrial are the testimonial evidence whereby the plaintiff and the defendant testify in person. Evidence can also be in real form which constitutes of items that can be felt .For instance the biological materials like fingerprints can be offered as evidence. Invigilation means the keeping watch over an individual with a sole purpose of preventing him or her from committing a fraud or crime (Singleton, 2010).
The difference between interrogation and interviewing is that whereas suspects undergo interrogation witnesses are interviewed in order to gather relevant information. The other difference is that interviewing is done in a friendly environment whereas interrogation is conducted in a tense and uncomfortable environment which compels the suspect to give full truth he or she knows concerning a particular case. In addition interrogation is an art to be learnt but interviewing is not an art.
In a fraud documents can be altered through modification, replacement of figure or other characters in order to change the particular script to convey different information. Alteration can also be done by crossing of characters in a voucher or any other document in order to deceive any reader of a particular document (Singleton, 2010). Hiding of assets can be in form of stashing cash in safes within residential homes, it can be in the form of giving extra payments to the creditors, reporting of less income especially on taxes due and buying of items that do not attract much attention. The forensic examiners and the accountant’s cal obtain needed data from the back-up database of particular information in case the hard copy has been destroyed or the soft copy hacked (Singleton, 2010).
Chapter 9
One of the benefits of strong interviewing and interrogating is that the interviewee and suspect are compelled to give the required facts within a short –span of time. The other advantage is that quality information is given to the interrogator and interviewer. The interviews involving frauds in financial statements and tax returns are handled differently because they involve huge amounts of cash and they are usually of hi-tech nature. Interviews c on be done on phone, through the virtual system especially when the interviewer and the interviewee are far off from each other. The types of interview questions are employment history, the leadership skis the interviewee possesses, and the challenges in working in team. The introductory questions are vital because they either build the confidence of the interviewee or they make him or her panic. Use of leading questions in an interview will lead to withholding of information by the interviewee hence the interview objectives will not be achieved (Singleton, 2010).
Singleton, T., & Singleton, A. J. (2010). Fraud auditing and forensic accounting. Hoboken, N.J:
Wiley. Read More
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