Investigation

This chapter on fraud investigations is basically divided into two components. In the first section, the author sets out in full a narrative of the events of the fraud investigation case, of which the story set out is a short extract. The author presents a case study, although a study where all the details are kept anonymous for obvious reasons. In the second part of the chapter, the author analyses the key ground rules of fraud investigations from a general and best practice perspective and looks at some other real‐life examples from the interviews with business directors and managers that the author has conducted for the purposes of this book.