The legal elements that must be proven in fraud cases are a material false statement, reliance by the victim on that statement, knowledge by the perpetrator that the statement was false, and damage as a result of the statement. The investigator's role is to prove that a suspect engaged in repeated fraudulent activities. Two of the acts in fraud concealment cases include committing offenses too small to be recognized as crimes and creating complex financial trails. The technique for solving fraud issues, known as the fraud theory approach, consists of analyzing the available data, developing and testing a fraud theory, and refining and amending the theory as necessary. Several examples of the fraud theory approach are described.