Investigation is the science of uncovering the facts and determining the relay of events. It includes a series of steps from search conduction, detection, documentation, evidence collection, preservation followed by interrogation and interview. An investigator should be attentive to details and must be capable of interpreting the various evidences at the crime scene as physical evidences don’t err only the lack of skill leads to misinterpretation.
Of all the different types of
crimes, kickback schemes are among the toughest for forensics specialists to detect and investigate. One of
the best ways to detect a potential kickback scheme is through data analysis.
Software can hunt down irregularities in pricing or quantities, and can analyze the frequency of purchasing from vendors. A higher than normal cost of raw materials from one or more vendors or an unusually high volume of purchases from one vendor can signal a problem. It is important to analyze trends in spending and look for explanations for increases and decreases. Look for irregularities in inventory accounts, including excessive write-offs, which may be used to cover up for overpayments.