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NCJRS Abstract

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NCJ Number: 134477 Find in a Library
Title: Fraud Squads Fight Slickest of Crooks
Journal: Law Enforcement Quarterly  Dated:(February-April 1992)  Pages:27-30,36
Author(s): R H Cecelski
Date Published: 1992
Page Count: 5
Type: Training (Aid/Material)
Format: Article
Language: English
Country: United States of America
Annotation: This article describes the characteristics of embezzlement as well as techniques and procedures for the investigation of embezzlement.
Abstract: Common elements of embezzlement offenses are a relationship of trust and confidence between the suspect and the victim, the suspect's lawful possession of the stolen property at some time during the relationship, and the suspect's intent to deprive the victim of the property either temporarily or permanently. There are a variety of forms of embezzlement that depend on the nature of the trust relationship between victim and suspect. In the business environment, these typically fall into one of four categories: stealing cash; manipulating accounts receivable; manipulating payroll; and stealing inventory. In the investigation of embezzlement, the investigator's identification of internal control weaknesses in the victimized organization is important for the determination of who committed the theft and how. Three common internal-control weaknesses are a lack of segregation of accounting duties, too much responsibility and trust placed on one employee, and a lack of attention to accounting matters by the management or owner. The successful prosecution of an embezzlement case requires that the investigator explain, based on evidence, exactly how the embezzlement operated. Documentation of any changes in spending habits by the suspect together with specific information on the transactions are important in showing that the suspect's spending has exceeded the amount of the suspect's legitimate income.
Main Term(s): Embezzlement
Index Term(s): Crime specific countermeasures; Investigative techniques; Offense characteristics; White collar crime
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