The first step is to use strategic targeting, which involves choosing cases or examinations based on established criteria for the use of investigative resources. The second step is to complete up-front background investigations on targets. This consists of obtaining as much information as possible on potential targets in order to suggest avenues for investigation or determine whether the investigation should continue. The third step is to use investigative plans, which involves organizing what must be known in order to complete the fraud investigation. This is followed by the use of more critical thinking, which consists of questioning assumptions and preliminary conclusions. Gaps in information are identified, along with evidence collection essential to building a provable case. The fifth step is to apply problem-solving methodologies. This involves determining what is known and assessing whether it is a symptom of an underlying problem that must be addressed. The sixth step is to organize case data, which means indexing all paper and electronic files with indexes, so it can be quickly and easily accessible for ongoing analysis. The seventh step is the use of data analysis techniques, which involves obtaining training and software appropriate for interpreting, linking, and displaying the data and information compiled in a case. The final step is to develop case packages for management/prosecution. This might include a graphic that explains the case, a summary of the case and all the major players, a listing of the proofs currently held and additional evidence needed, and an inventory of case documents. 2 references