Trainer’s Guide 1

TG 04b: Reactive Guide

Lesson Facilitation

Brief
Slide 1 Fraud Investigation Fieldwork

In this slide we illustrate the different stages in gathering evidence during the
investigation fieldwork. Explain each icon and the procedures noted. For the
first process, we need to identify what types of evidence needed to be gathered
in order to proof the crime of fraud; the next one is how we legally obtain the
evidence; and lastly is how we properly preserve the evidence and try to protect
its admissibility in court.

At this point of the discussion you must point out the importance of a lawyer
and consulting them in conducting the evidence gathering fieldwork.

Slide 2 Types of Evidence

Show the diagram on the summary of different type of evidence that may be
collected during the fieldwork. Use the description of the evidence in FoAM to
explain types of evidence that may be gathered.

Slide 3 Admissibility of Evidence

In slide 3, explain to the participants what is needed for an evidence to be

admissible. First is evidence must be relevant to the facts of the case, and
second it must competent to be scrutinize.

Slides 4 – 10 Sources of information

Explain that there are numerous sources of information that COA auditor may
use to gather information regarding a particular case or how to build a case. SAT
may use this information in getting some advance knowledge on possible
evidence against a fraud case. Please be reminded that the SAT needs to obtain
evidence in the proper avenue in order to make the evidence admissible. The
information that slides 5 to 10 are legally obtain, but SAT still needs to consult
with legal counsel on how to obtain the best evidence for a fraud case.

Slide 5 shows the different Government agencies where we may get

information (note you may change the government agencies noted in the
illustration).

In Slide 6, we explain to the participants that there are commercial database

that may store useful information that we may use in our investigation, but
theses commercial database comes with a fee.

Slide 7 enumerates the limitation of these commercial databases.

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TG 04b: Reactive Guide

Slides 8 to 10 provides guide on how COA auditor may use the internet search
engines in searching for useful information.

Slide 11 Methods of Obtaining Evidence

Slide 11 Shows some examples on how to obtain evidence. Among the four,
Forensic Imaging is the new ways on how to obtain evidence in electronic
format. It will be explains is brief on the discussion on Computer Forensic.

Slide 12 Start the Chain of Custody

Slide 12 only reminds the COA Auditors that at the start of the fraud
investigation fieldwork, Chain of Custody will begin. Read the details in the slide
and add that the discussion on chain of custody will be further discussed in
another slide.

Slide 13 – 15 Evaluation of Evidence obtain

Slides 13 – 15 provides us the procedures on how SAT may evaluate the

evidence obtain. We want to emphasize to the participants that in order to
build a strong case, we must only include evidence that are relevant and
competent. The detailed evidence should be filtered by the SAT and they should
provide findings and conclusions regarding the evidence gathered. It is then the
responsibility of the FAIO Director or Regional Director to review the findings
and conclusion of the SAT.

Slide 18 Report writing of Fraud Investigation

In this slide, we emphasize the importance of writing a separate report for fraud
investigation. Also emphasize to the participants that the intention of this
report is to report the findings and evidence that was gathered during the
investigation.

Slide 19 Submission of Fraud Investigation Report

In this slide we show to the participants the way we report the results of the
Fraud Investigation. Keep in mind that at the moment the there is no definite
decision if the exit conference for reporting of the Fraud Investigation will still
be mandatory, since fraud cases are very sensitive and mostly the
Managements of the Agency are also involved with fraud. This is still under
review by the Project Steering Committee.

Slides 20 – 23 Fraud Investigation Reports Content

Slides 20 – 23 provide an example of the fraud investigation contents. The

example was taken from a report from FAIO.
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TG 04b: Reactive Guide

Slides 24 – 26 Tips in writing a Report

Slides 24 – 26 gives insight on how to effectively write a report. We explain the

5 C’s in writing. Read through the slides this enumerates the 5 C’s.

Slides 27 Common pitfalls in Report writing

In this slide we also provide examples of common mistakes done in report

writing. It is also good to know the mistakes that we may encounter in writing a
report in order to learn from these mistakes, and create a better report.

Slide 28 Aides in Reporting

In Slide28 we provide the participants samples of possible aides in the reporting

of fraud investigation.

Slide 29 Editing of Report

In every fraud investigation report, we emphasize to the participants that

review and checking of grammars and spellings should be done in. Keep in mind
that the report we are sending will be used in the trial courts (Sandigang Bayan)
and by the Ombudsman, it will be very helpful if there are no grammatical or
spelling error in our reports.