Cheque & Credit Card Fraud Flashcards
(9 cards)
What to find out from the informant?
Interview the infmt and find out:
• The identity used by the offender
• The descriptions of the offender, property obtained and the vehicle used.
What to find out from the bank?
DADASHID
• Date the account was opened
• Account holders full name, address, number & occupation
• Date the credit card was reported missing
• Account history & how it has been operated
• Serial numbers of any missing cheques
• How & by whom loss was reported
• If Account holder is suspected
• Details of dishonored cheques.
What to find out if an account has been opened with fictitious details?
SANDS
• Suspect and associate/s descriptions
• Account number and opening date
• Nature & amount of first deposit
• Details used when account opened
• Serial numbers of cheques supplied.
If cheques are dishonored through lack of funds, interview the account holder to find out?
SANTA
• Suspects full name and details
• Account opening date
• Nature and amount of first deposit
• The amount of savings in other accounts
• Any overdraft details.
What not to do with documents?
DUMP
• Do place them in file or clear plastic bag
• Use staples, pins or sellotape
• Make impressions on them when writing
• Punch, fold or crease them.
Company fraud - Categories of offending
A -
Large scale theft or dishonesty offences by employees
• Accountants or managers manipulating a companies financial systems
B -
Dishonesty offences against financial institutions by people obtaining money through deception
C -
Commercial deception against the public by people who entice others to invest money
D -
Dishonesty offences by professionals in a position of trust, such as accountants and solicitors, against their clients.
Company fraud - Sources of assistance
Police accountants & legal officers
• Give advice / Help in production orders, warrants & charges
Ministry of Business, Innovation & Employment
• RICO
Commerce Commission
• Assist in matters relating to the Fair Trading Act & pyramid selling
Financial Markets Authority
• Assist I’m matters relating to the Financial Markets Authority Act
NZ Customs
• Assist in matters involving international travel & CAPPS alert
Liquidators & receivers
• Administer companies in liquidation or receivership.
Company fraud - Sources of information within the MBIE
RICO
• Registrar of companies
• Insolvency services
• Companies office
• Official assignee.
When must you notify the SFO?
• All fraud complaints with an actual or potential loss of over $2,000,000
• All fraud complaints where the facts, law or evidence is of great complexity
• Any fraud complaint of great interest or concern; such as fraud involving a public figure.
