1.) You are called upon to conduct an investigation concerning a possible embezzlement at a large company of over one million dollars. The source of the information regarding the alleged embezzlement is anonymous, but a check on your caller ID indicates that the call came from a large CPA firm which you know conducts independent audits. No other information is given and you have no suspected target mentioned. What steps, and in what sequence, would you take to conduct a thorough investigation.

2.) Assume that you decided to conduct interviews of personnel as part of your investigation in #1 above. Who would you interview, where would you conduct such interviews, and what would be your question sequence?

3.) While conducting your investigation in #1, why is it important to obtain evidence? What is evidence? What types of things can be considered as evidence? What does the term chain of custody mean and why is it important in fraud investigations?

4.) During the course of your investigation in #1, would you consider reviewing any public records? If so, what records, from what agencies, and why?