This paper deals with the subject of fraud investigation. Fraud investigation and forensic audit as such are defined in the first part of the paper. Requirements to become a fraud investigator are described in the next part. A theory surrounding frauds is also presented (incl. most common fraud schemes, fraud triangle etc.). The author also describes foreign anti-corruption legislation which has power to punish corruption which took place on the soil of Czech Republic. An example of how breach of FCPA in the Czech Republic has been investigated is presented by the end of the paper.

Fraud risk assessment is an important audit process that has a direct impact on the effectiveness of auditors' fraud detection in an audit. However, prior literature has shown that auditors are generally poor at assessing fraud risk. The Public Company Accounting Oversight Board (PCAOB) suggests that auditors may improve their fraud risk assessment performance by adopting a fraud specialist mindset. A fraud specialist mindset is a special way of thinking about accounting records. While auditors think about the company's recorded transactions in terms of the availability of supporting documentations and the authenticity of the audit trail, fraud specialists think instead of accounting records in terms of the authenticity of the events and activities that are behind the reported transactions. Currently there is no study that has examined the effects of the fraud specialist mindset on auditors' fraud risk assessment performance. In addition, although recent studies have found that fraud specialists are more sensitive than auditors in discerning fraud risk factors in situation where a high level of fraud risk is present, it remains unclear whether the same can be said for situation where the risk of fraud is low. Thus, the purpose of my dissertation is to examine the effects of fraud specialist and audit mindsets on fraud risk assessment performance. In addition, I examined such effects on fraud risk assessment performance in both high and low fraud risk conditions. The contributions of my dissertation include being the first to experimentally examine how different mindsets impact fraud-related judgment. The results of my study have the potential to help address the PCAOB's desire to improve auditors' fraud risk assessment performance though the adoption of the fraud specialist mindset. In addition, my study contributes to the literature by exploring fraud-related problem representation as a possible mediator of mindset on fraud risk assessment performance. I executed my dissertation by conducting an experiment in which mindset (fraud specialist or audit) was induced prior to the completion of an audit case (high or low in fraud risk). A total of 85 senior-level accounting students enrolled in two separate auditing classes participated in my study. The results from my experimental provide empirical support that it is possible to improve auditors' fraud risk assessment through adapting the fraud specialist mindset. My study also provides preliminary evidence that individuals with the fraud specialist mindset developed different problem representations than those with the audit mindset.

The aim of this research is to investigate guidelines for formulating questions to interview applicants of identity documents, for the use of the Department of Home Affairs (DHA) officials during the interviewing of applicants of identity documents. The research further intends to share and introduce a number of important concepts, namely: Interviewing, Crime Investigation, Information, Identity Docu-ment, Immigration Officer, Department, and Case File. The research will explain the objectives of investigation and guidelines for developing proper questions for use by officials of the DHA, to test information on new applicants of identity documents. The object of the investigation is to obtain information to prove the correct techniques on how to interview appli-cants of identity documents. It further explains that criminal investigation can be defined as the process of discovering, collecting, preparing, identifying and presenting evidence, to deter-mine what happened and who is responsible. Interviewing is defined as the process of gathering testimonial evidence through interviewing, and it has a predetermined objective, namely discovering the truth about the matter under investigation. It is also explained that during guidelines for formulating relevant questions to use to enable the official or immigration officer to formulate test questions that are clearly understood better by DHA. The relevant questions should be formulated by DHA officials, so that the questions get to the heart of the issue. This can enable the official to avoid applicants submitting fraudulent documents which could later result in litigation. The research will assist in decreasing the high rate of corruption, and also litigation, as these represent the main problem of the research. / Criminology and Security Science / M. Tech. (Forensic Investigation)

In this study the main focus of the researcher was to analyse a cheque to identify crime. This study intends to give the forensic investigator a guideline to follow during the analysis of a cheque under investigation. Crimes that could be detected during the analysis of a cheque are fraud, forgery and uttering. Other aspects were also explained to ensure a better understanding of the study, namely: forensic investigation, forensic investigator, identification and crime scenes. Forensic investigation is a systematic search for the truth with the primary purpose of finding a positive solution to a crime. Forensic investigation is not a game of chance, or based on storybook types of coincidences. Therefore, forensic investigators cannot rely on coincidental success to come their way. It is true that luck sometimes plays a role in forensic investigations, but it is the thorough investigator who creates his/her own opportunities and arrives at the right place at the right time. In order for a forensic investigator to strive for excellence, he/she must have a good knowledge of his/her field of work. It is important for the forensic investigator to understand that identification plays an important role in forensic investigation. An additional benefit is derived when one can individualise something because it makes the identification much more valuable. All crime scenes should furthermore be managed in such a way that all physical evidence can be collected in order to ensure successful prosecution and conviction in a court of law. It is the belief of the researcher that because cheques are not acknowledged as crime scenes and therefore not properly handled or protected, many investigations fail in court and the accused are acquitted. / Criminology / M. Tech. (Forensic Investigation)

My goal in this research was to develop a checklist for examining a cheque for information that can be used to identify, individualise and trace the perpetrator of a crime. A further intent was to share and introduce a number of important concepts, namely forensic investigation, identification, individualisation, the Locard principle and crime scene. This research will explain that forensic investigation refers to the using of sophisticated investigation techniques to obtain sufficient information to prove the true facts in a court of law. Further, that identification is the collective aspect of the set of characteristics by which an object is definitively recognisable or known, while the individual characteristics establish the individuality of a specific object. To link an individual with a crime scene, many types of evidence may be used and to associate an individual with the performed illegal handling, many types of evidence may be used. These types of evidence are commonly referred to as ”transfer” evidence. This process is also referred to as the ”Locard principle”. Lastly, a crime scene is explained as a place where a crime has occurred. It is also explained to be a ”laboratory of information” and therefore, during a cheque fraud investigation, the cheque is in most cases the only link to information to trace, identify and individualise the perpetrator. Therefore, the cheque should be treated as a crime scene. If forensic investigators use their knowledge of these concepts together with the checklist, it should enhance their investigation skills and empower them to become better equipped for the challenges they face in identifying, individualising and tracing the perpetrators in order to ensure successful prosecution and conviction. I believe all forensic investigators will benefit from what I have discovered through this research and I am very pleased to be able to introduce this checklist to you. / Criminology / M.Tech. (Forensic Investigation)

This research looks at the best practices applied by forensic investigators in conducting lifestyle audits on white collar crime suspects. The researcher explored, firstly, how a lifestyle audit relates to white collar crime investigations; secondly, the best practices in performing lifestyle audits on white collar crime suspects, and lastly, the various sources of information available to forensic investigators when conducting a lifestyle audit of a white collar crime suspect. As lifestyle audits will serve as an investigative tool in future forensic investigations into white collar crime, this study’s aim was to understand and create an awareness of the current best practices applied by forensic investigators within private sector forensic investigation practices while conducting lifestyle audits during white collar crime investigations. It also makes available research data regarding the concept of lifestyle audits in white collar crime investigations, the implementation of these audits, the benefits, and the best practices of these audits. The general purpose of this study was to provide practical recommendations on the best practices for lifestyle audits for forensic investigators within private sector. / Criminology / M. Tech. (Forensic Investigation)

This study investigates the question of investigative capacity of South African Police Service general detectives at the local station level with regard to fraud investigation. The research presented in this thesis is based on a qualitative thematic analysis of the systemic investigative capacity of the detectives handling fraud and related offences. Fraud related crimes are consistently dismissed and perceived as less serious than violent crime, yet the impact of fraud affects individuals, organisations, and society. This study includes interviews with n = 15 (83%) participants out of 18 (100%) using a semi-structured interview schedule for data collection. The available literature indicates the increasing incidents of general fraud being inadequately investigated at the local police stations because of investigative incapacity. The complexities of any criminal investigation require sufficient resources to achieve the highest level of investigative performance. In this regard, criminals are gradually outwitting the conventional methods of fraud investigation, especially in terms of technological advancements. The study’s findings reveal how general detectives are systematically tested to their capacity in relation to fraud investigation – inter alia, participants identified the following challenges to meeting investigative objectives: ambiguous general fraud investigation directives, poor training, limited resources, abuse of available resources, unreasonably high workloads, and human resource shortages. These institutional factors need consideration to allow progress in criminal investigation procedures. This study creates the context for the recommendation that a series of systemic reforms be introduced, based on a professional model, pertaining specifically to fraud investigation at the local police station level. This means some of the distinct investigative practices that are effective be inverted and strengthened in recognition of the scope and complexity of general fraud, and the influence this complexity has on investigative methodology. For example, setting up proper and recognised station-level fraud units to handle incoming “general fraud” cases, staffed with trained detectives, who have access to adequate resources. This would create an opportunity to address institutional issues around training to rectify general detectives’ core skill deficiencies prior to them being assigned to criminal cases. Training should include case management, investigative procedures, and the use of technology (to effectively combat digital fraud). Moreover, it is vital to maintain an oversight over the fraud mandates which differentiate the scope of practice between vii specialist and general detectives, with a thorough understanding of what constitutes general fraud and complex, organised fraud. It is furthermore suggested that local and international best practice trends be implemented by general detectives in their fraud investigations. / Thutopatlisiso eno e sekaseka ntlha ya bokgoni jwa go batlisisa jwa matseka a kakaretso a Tirelo ya Sepodisi sa Aforikaborwa kwa legatong la seteišene sa selegae malebana le dipatlisiso tsa boferefere. Patlisiso e e tlhagisitsweng mo thesising eno e theilwe mo tshekatshekong e e supang, e tlhatlhoba le go kwala ditiragalo tsa bokgoni jwa go dira dipatlisiso jwa matseka a a dirang ka ditlolomolao tsa boferefere le tse di amanang le tseo. Bosenyi jo bo amanang le boferefere gantsi bo kgaphelwa thoko mme bo tsewa e le bosenyi jo bo sa tsenelelang go tshwana le bosenyi jwa tirisodikgoka, fela ditlamorago tsa boferefere di ama batho, ditheo le setšhaba. Thutopatlisiso eno e akaretsa dipotsolotso le banni le seabe ba le n = 15 (83%) go tswa go ba le 18 (100%), go dirisiwa sejule ya dipotsolotso e e batlileng e rulagane go kokoanya tshedimosetso. Dikwalo tse di gona di supa koketsego ya ditiragalo tsa go se batlisisiwe go go lekaneng ga boferefere jwa kakaretso kwa diteišeneng tsa selegae tsa sepodisi ka ntlha ya tlhaelo ya bokgoni jwa go batlisisa. Marara a patlisiso epe fela ya bosenyi a tlhoka ditlamelo tse di lekaneng go fitlhelela tiragatso e e kwa godimo ya patlisiso. Mo ntlheng eno, disenyi di tlhalefetse mekgwa ya tlwaelo ya dipatlisiso tsa boferefere, bogolo segolo mo ntlheng ya tswelelopele ya thekenoloji. Diphitlhelelo tsa thutopatlisiso di bontsha ka moo bokgoni jwa matseka bo lebaganang le teko e e boitshegang ka gona malebana le dipatlisiso tsa boferefere – gareng ga tse dingwe, banni le seabe ba supile dikgwetlho tse di latelang malebana le go fitlhelela maitlhomo a dipatlisiso: dikaelo tse di sa tlhamalalang ka kakaretso malebana le dipatlisiso tsa boferefere, katiso e e bokoa, ditlamelo tse di tlhaelang, tiriso e e botlhaswa ya ditlamelo tse di gona, selekano sa tiro se se kwa godimo moo go sa amogelesegeng mmogo le tlhaelo ya badiri. Dintlha tseno tsa mo setheong di tlhoka go lebelelwa go kgontsha gore go nne le tswelelopele mo ditsamaisong tsa dipatlisiso tsa bosenyi. Thutopatlisiso eno e tlhoma bokao jwa dikatlenegiso tsa gore go itsesewe diphetogo tsa thulaganyo di le mmalwa, di theilwe mo sekaong sa porofešenale, se se totileng dipatlisiso tsa boferefere kwa legatong la seteišene sa selegae sa sepodisi. viii Seno se kaya gore ditiragatso dingwe tsa dipatlisiso tse di dirang sentle di rulaganngwe sešwa le go maatlafadiwa go lebeletswe bogolo le marara a boferefere ka kakaretso, mmogo le tshusumetso ya marara ano mo mokgweng wa dipatlisiso. Seno se kaya, go naya sekai, go tlhoma diyuniti tsa boferefere tse di siameng le tse di lemogwang kwa legatong la seteišene go samagana le dikgetse tse di tsenang tsa "boferefere jwa kakaretso", di na le matseka a a katisitsweng, a a kgonang go fitlhelela ditlamelo tse di maleba. Seno se tlaa dira tšhono ya go samagana le dintlha tsa setheo malebana le katiso go lolamisa tlhaelo ya bokgoni jwa botlhokwa jwa matseka a kakaretso pele ga ba ka rebolelwa dikgetse tsa bosenyi. Katiso e tshwanetse go akaretsa tsamaiso ya dikgetse, tsamaiso ya dipatlisiso le tiriso ya thekenoloji (go lwantsha boferefere jwa dijitale ka nonofo). Mo godimo ga moo, go botlhokwa go nna le tlhokomelo ya dithomo tsa boferefere e e farologanyang tiro ya matseka a baitseanape le a kakaretso, go tlhaloganngwa sentle pharologano magareng ga boferefere jwa kakaretso le boferefere jo bo marara jo bo rulaganeng. Gape go tshitshinngwa gore matseka a kakaretso a diragatse mekgwa ya tiragatso e e gaisang ya selegae le ya boditšhabatšhaba mo dipatlisisong tsa ona tsa boferefere. / Police Practice / D. Litt. et Phil. (Police Science)

The research problem for this study was that forensic investigators in the Forensic Services (FS) of the City of Tshwane (CoT) are unable to successfully deal with procurement fraud as a result of the lack of knowledge, skills and resources required to conduct computer forensics during the investigation of procurement fraud. This research was conducted to ascertain the value of computer forensics in the investigation of procurement fraud. Further, the study sought to determine how to improve the CoT forensic investigators’ knowledge and competence regarding the application of computer forensics in the investigation of procurement fraud. The purpose of this study was to explore the procedures that should be followed by CoT forensic investigators when conducting computer forensics during the investigation of procurement fraud. The research also aimed to discover new information, not previously known to the researcher, related to computer forensics during the investigation of procurement fraud by exploring national and international literature. In addition, the study explored existing practices so as to use this information to improve the current CoT procedure, within the confines of the legislative requirements. The overall purpose of this study is to provide practical recommendations for best practices, based on the results of the data analysis, which address the problem and enhance the investigative skills of CoT forensic investigators. The study established that it is imperative and compulsory to apply computer forensics in any procurement fraud investigation in order to efficiently track down cyber criminals and solve complicated and complex computer crimes. It was also established that forensic investigators within the FS in the CoT lack the necessary computer skills to optimally investigate procurement fraud. It is therefore recommended that CoT forensic investigators acquire the necessary skills and essential training in computer forensics in order to improve their knowledge and competence regarding the application and understanding of the value of computer forensics in the investigation of procurement fraud. / School of Criminal Justice / M.Tech. (Forensic Investigation)

In this study the main focus of the researcher was to analyse a cheque to identify crime. This study intends to give the forensic investigator a guideline to follow during the analysis of a cheque under investigation. Crimes that could be detected during the analysis of a cheque are fraud, forgery and uttering. Other aspects were also explained to ensure a better understanding of the study, namely: forensic investigation, forensic investigator, identification and crime scenes. Forensic investigation is a systematic search for the truth with the primary purpose of finding a positive solution to a crime. Forensic investigation is not a game of chance, or based on storybook types of coincidences. Therefore, forensic investigators cannot rely on coincidental success to come their way. It is true that luck sometimes plays a role in forensic investigations, but it is the thorough investigator who creates his/her own opportunities and arrives at the right place at the right time. In order for a forensic investigator to strive for excellence, he/she must have a good knowledge of his/her field of work. It is important for the forensic investigator to understand that identification plays an important role in forensic investigation. An additional benefit is derived when one can individualise something because it makes the identification much more valuable. All crime scenes should furthermore be managed in such a way that all physical evidence can be collected in order to ensure successful prosecution and conviction in a court of law. It is the belief of the researcher that because cheques are not acknowledged as crime scenes and therefore not properly handled or protected, many investigations fail in court and the accused are acquitted. / Criminology and Security Science / M. Tech. (Forensic Investigation)

My goal in this research was to develop a checklist for examining a cheque for information that can be used to identify, individualise and trace the perpetrator of a crime. A further intent was to share and introduce a number of important concepts, namely forensic investigation, identification, individualisation, the Locard principle and crime scene. This research will explain that forensic investigation refers to the using of sophisticated investigation techniques to obtain sufficient information to prove the true facts in a court of law. Further, that identification is the collective aspect of the set of characteristics by which an object is definitively recognisable or known, while the individual characteristics establish the individuality of a specific object. To link an individual with a crime scene, many types of evidence may be used and to associate an individual with the performed illegal handling, many types of evidence may be used. These types of evidence are commonly referred to as ”transfer” evidence. This process is also referred to as the ”Locard principle”. Lastly, a crime scene is explained as a place where a crime has occurred. It is also explained to be a ”laboratory of information” and therefore, during a cheque fraud investigation, the cheque is in most cases the only link to information to trace, identify and individualise the perpetrator. Therefore, the cheque should be treated as a crime scene. If forensic investigators use their knowledge of these concepts together with the checklist, it should enhance their investigation skills and empower them to become better equipped for the challenges they face in identifying, individualising and tracing the perpetrators in order to ensure successful prosecution and conviction. I believe all forensic investigators will benefit from what I have discovered through this research and I am very pleased to be able to introduce this checklist to you. / Criminology and Security Science / M.Tech. (Forensic Investigation)