Craig Ferguson, an internal auditor for HHG Online Booksellers, had been investigating a case of embezzlement fraud for nearly two months. After searching personnel and company records, visiting with former employees, employing invigilation tactics, and finally interviewing with several coworkers, Craig concluded that Lane Flemming, head of the shipping and receiving department, was involved in a large kickback scheme, costing the company hundreds of thousands of dollars. Finally, with evidence in hand, Craig met with Lane, presented his evidence, and steered Lane to confess that he was indeed the perpetrator.
1. Was the order of events in which Craig conducted his investigation in accordance with appropriate theft act investigative methods? Explain.
2. When investigating a case of fraud, why is it important to work inward toward the prime suspect, saving a confronting interview until the end of the investigation?