The investigative mindset

To investigate a suspected incidence of fraud, you’ll need to think like an investigator by adopting an investigative mindset.

The investigative mindset can be broken down into five principles:

• Understanding the source of the material​
• Planning and preparation​
• Examination​
• Recording and collation
• Evaluation

Now let’s look at the principles of the investigative mindset in turn:

Understanding the source of the material

Understanding the source of the material is essential in order to conduct an effective examination of it.​ It will help explain its characteristics and relevance to others.

There are some questions about the source material you will need to ask. For example:

Planning and preparation

You will need to do the following:

• Set clear objectives for retrieving the material from the source​
• Identify the most appropriate way to carry out the examination​
• Identify specialist equipment or expertise​
• Identify the most appropriate location for examination

(Betts 2017)

With the sources, you will need to consider the following:

Examination

The investigator will need to identify​

• What is known​
• What is not known​
• Consistencies ​
• Conflicts

(Betts 2017)

Recording and collection

The investigator must consider:

• The records that need to be made​
• How to store the material​
• The security of the material​
• Access arrangements to the material

(Betts 2017)

Evaluation

The investigator will need to:

• Identify any fast track actions​
• Identify further lines of investigation​
• Apply the mindset will ensure the material is gathered​
• Test reliability at the earliest opportunity​
• Take immediate action​
• Make relevant records​
• Ensure materials are properly stored

(Betts 2017)

References

_{Betts, M.,J. (2017) Investigation of Fraud and Economic Crime Oxford, Oxford University Press}