The investigation of a white-collar crime like embezzlement is difficult due to a lack of physical evidence. Accusations of embezzlement do not take place after a violent act and proof of wrongdoing requires extensive research. You need to take the right approach in order to legally investigate and prove embezzlement.
Audit each professional within a company who shares the same job responsibilities as the individual accused of embezzlement. You can prove the potential for stolen funds and resources by reviewing the daily tasks of accountants, bankers and clerks.
Request the services of industry experts who can attest to the likelihood of random mistakes and clerical errors. These experts can be used in court to point out successful instances of internal investigations, as well as the slim chances of random error by the accused.
Apply your attention to detail to phone, email and internal office documents to prove embezzlement legally. You should investigate the recipients of calls by potential embezzlers and develop a narrative proving guilt without a shadow of a doubt.
Speak with immediate supervisors and colleagues within the office to determine the defendant's daily tasks. You should pay attention to informal job duties and special projects with additional access given to the accused during the period in question.
Trace the loss of funds through embezzlement by determining the number of people within the company with necessary access. You can eliminate a large number of professionals you need to investigate by requesting access to intraoffice funds transfer systems.
Note anecdotes by managers and colleagues of the accused that indicate a growth in erratic behavior. Defendants who spent extended hours in the office, gained access to their offices on the weekend and decreased communications with colleagues may be embezzling funds.
Place bank records from the defendant next to the accounting records of the employer as you investigate embezzlement. You should point out large deposits and calculate the amount of money missing from corporate budgets to assess the likelihood of embezzlement.
Complete your case against an embezzler with character witnesses who can demonstrate unethical or questionable actions by the defendant. You should interview every person who has had contact with the defendant in the period in question to build a character profile for a judge and jury.
- Inform defendants and witnesses that you interview about recording devices in your office. You can legally utilize audio and video materials to transcribe discussions as long as all parties are informed in advance. Your efforts to prove embezzlement occurred can be sunk if you utilize inadmissible evidence in court.