Case $6$

Craig Ferguson, an internal auditor for HHG Online

Booksellers, had been investigating a case of embezzle$-$

ment fraud for nearly two months. After searching per$-$

sonnel and company records, visiting with former

employees, employing invigilation tactics, and finally

interviewing several co$-$workers, Craig concluded that

Lane Flemming, head of the shipping and receiving

department, was involved in a large kickback scheme,

costing the company hundreds of thousands of dollars.

Finally, with evidence in hand, Craig met with Lane,

presented his evidence, and convinced Lane to confess

that he was indeed the perpetrator.

Was the order of events in which Craig con$-$

ducted his investigation in accordance with

appropriate theft act investigative methods?

Explain.

When investigating a case of fraud, why is it

important to work inward toward the prime sus$-$

pect, saving a confronting interview until the end

of the investigation?