justice for fraud victims project dr. sara melendy melendy@jepson.gonzaga.edu
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Justice for Fraud Victims Project
Dr. Sara Melendymelendy@jepson.gonzaga.edu
Dr. Sara Melendy AAA meeting - San Francisco - July 31, 2010
Slide #2
Justice for Fraud Victims Project
Overview of JFVP Overcoming Challenges Case Selection Fraud Examples Future of the project
Dr. Sara Melendy AAA meeting - San Francisco - July 31, 2010
Slide #3
Overview of the JFVP
idea (AUSA K.Jill Bolton) people
Law enforcement Department of Justice Spokane Chapter of ACFE Gonzaga University
timetable challenges
Dr. Sara Melendy AAA meeting - San Francisco - July 31, 2010
Slide #4
Justice for Fraud Victims Project
Overview of JFVP Overcoming Challenges Case Selection Fraud Examples Future of the project
Dr. Sara Melendy AAA meeting - San Francisco - July 31, 2010
Slide #5
Overcoming Challenges
Resources Faculty time and expertise CFE mentors Time limit of students (one semester) Location to secure evidence Materials (binders, copies, laptops, etc.)
Case Selection Expert witness testimony
Dr. Sara Melendy AAA meeting - San Francisco - July 31, 2010
Slide #6
Overcoming Challenges
Confidentiality Location to secure evidence, meeting space Students, CFE mentors Media questions Victim presentations
Written forensic examination reports For audit trail For law enforcement or prosecutors For victims
Dr. Sara Melendy AAA meeting - San Francisco - July 31, 2010
Slide #7
Overcoming Challenges
Outcomes assessment Academic – what will students learn? Victims – are they helped?
Continuity of project Funding Staffing (internal, external)
Dr. Sara Melendy AAA meeting - San Francisco - July 31, 2010
Slide #8
Justice for Fraud Victims Project
Overview of JFVP Overcoming Challenges Case Selection Fraud Examples Future of the project
Dr. Sara Melendy AAA meeting - San Francisco - July 31, 2010
Slide #9
Case Selection
Wording on Police intake reports Willing Victim Multiple layers of fraud Evidence Benefit to local community Statute of limitations
Dr. Sara Melendy AAA meeting - San Francisco - July 31, 2010
Slide #10
Police Intake Reports
Vary by jurisdiction May include other crimes
Embezzlement Theft and Larceny
Includes traditional “burglary” Forgery Identity Theft and/or Mail Fraud
Longer statute of limitations (in Washington)
Dr. Sara Melendy AAA meeting - San Francisco - July 31, 2010
Slide #11
Case Selection
Wording on Police intake reports Willing Victim Multiple layers of fraud Evidence Benefit to local community Statute of limitations
Dr. Sara Melendy AAA meeting - San Francisco - July 31, 2010
Slide #12
Willing Victim
Willing to come forward Risk embarrassment from publicity of a trial
Provide documents and information Bank and credit card statements Accounting records Vendor invoices Bank reconciliations Datebooks, calendars Copies of checks
Take time to identify forgeries
Dr. Sara Melendy AAA meeting - San Francisco - July 31, 2010
Slide #13
Case Selection
Wording on Police intake reports Willing Victim Multiple layers of fraud Evidence Benefit to local community Statute of limitations
Dr. Sara Melendy AAA meeting - San Francisco - July 31, 2010
Slide #14
Multiple layers of fraud
Check forgery Credit card fraud
Use company cards for personal expenses Pay personal credit cards with company funds
Skimming Misuse of company assets (theft) Petty cash theft Pay personal expenses with company funds
(larceny)
Dr. Sara Melendy AAA meeting - San Francisco - July 31, 2010
Slide #15
Case Selection
Wording on Police intake reports Willing Victim Multiple layers of fraud Evidence Benefit to local community Statute of limitations
Dr. Sara Melendy AAA meeting - San Francisco - July 31, 2010
Slide #16
Evidence
Must have documentation Impossible to trace cash
No cash register no audit trail Can be difficult to obtain information on suspect’s
bank accounts or credit cards May need subpoenas or search warrants
Dr. Sara Melendy AAA meeting - San Francisco - July 31, 2010
Slide #17
Case Selection
Wording on Police intake reports Willing Victim Multiple layers of fraud Evidence Benefit to local community Statute of limitations
Dr. Sara Melendy AAA meeting - San Francisco - July 31, 2010
Slide #18
Case Selection
Benefit to local community Non-profit organizations Small business owners Victim cannot otherwise afford examination Potential improvements in internal control Possible deterrent effect in community
Dr. Sara Melendy AAA meeting - San Francisco - July 31, 2010
Slide #19
Case Selection
Wording on Police intake reports Willing Victim Multiple layers of fraud Evidence Benefit to local community Statute of limitations
Dr. Sara Melendy AAA meeting - San Francisco - July 31, 2010
Slide #20
Justice for Fraud Victims Project
Overview of JFVP Overcoming Challenges Case Selection Fraud Examples Future of the project
Dr. Sara Melendy AAA meeting - San Francisco - July 31, 2010
Slide #21
Justice for Fraud Victims Project
Overview of JFVP Overcoming Challenges Case Selection Fraud Examples Future of the project
Dr. Sara Melendy AAA meeting - San Francisco - July 31, 2010
Slide #22
Future of the JFVP
Gonzaga University Center for Forensic Accounting Funding (grants, restitution, donations?)
Potential Expansion Other jurisdictions Other cities Other schools
“Best Practices” for success
Dr. Sara Melendy AAA meeting - San Francisco - July 31, 2010
Slide #23
“Best Practices” for success
Assemble a project team Law enforcement University ACFE chapter Additional resources (FBI, IRS, DOJ, etc.)
Recognize the time commitment Volunteers Faculty and students Law enforcement victims
Dr. Sara Melendy AAA meeting - San Francisco - July 31, 2010
Slide #24
“Best Practices” for success
Have reasonable expectations Caseload Volume of documents Potential for restitution Dollar level of fraud Benefit to community
Expect the unexpected
Dr. Sara Melendy AAA meeting - San Francisco - July 31, 2010
Slide #25
Video clip
http://www.krem.com/home/College-crimefighters-90301467.html
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