presenting a financial case for prosecution
TRANSCRIPT
OBJECTIVES
PROVIDE A LOGICAL WAY TO PRESENT YOUR CASE TO A PROSECUTORTEAM EFFORTEDUCATE NOT DICTATEHELP THE PROSECUTOR UNDERSTAND THE BUSINESS OF THE VICTIMPROSECUTOR NEEDS TO HAVE THE JURY UNDERSTAND THE CASEBECOME A LIAISON BETWEEN THE PROSECUTOR AND THE “FINANCIAL EXPERTS.” THEY HAVE THEIR OWN LANGUAGE. HELP THE PROSECUTOR UNDERSTAND. THINK LIKE A PROSECUTOR AND A DEFENSE ATTORNEYYOUR JOB IS TO PREPARE THE PROSECUTOR SO HE/SHE UNDERSTANDS THE CASE! FAILURE TO DO THAT WILL MOST PROBABLY RESULT IN NOT FILING THE CASE OR A LOSS IN COURT.
CRIMINAL VS. CIVIL
NOT ALL COMPLAINTS TO LAW ENFORCEMENT ARE CRIMINAL.INVESTIGATORS NEED TO KNOW WHAT IS A CIVIL PROBLEM OR JUST BAD BUSINESS.LAW ENFORCEMENT IS NOT A COLLECTION AGENCY. THEIR PURPOSE IS TO INVESTIGATE VIOLATIONS OF A CRIMINAL STATUTE.
CIVIL ATTORNEYS LIKE TO HAVE LAW ENFORCEMENT INVESTIGATE AS OFTEN AS THEY CAN.
THEY NORMALLY DON’T CARE ABOUT PROSECUTION.
THEY WANT THE DATA FOR CIVIL ACTION.
REVIEW THE APPLICABLE CRIMINAL STATUTES/CODES
THE FILING OF A CRIMINAL CASE IS THE RESPONSIBILITY OF THE PROSECUTOR, BUT YOU NEED TO KNOW THE LAW TO INVESTIGATE IT PROPERLY.IF THERE IS SOMETHING IN THE LAW YOU DO NOT UNDERSTAND, ASK YOUR PROSECUTOR. HE WILL APPRECIATE YOU ASKING FOR HELP.
CRIMES
WHO IS/ARE THE VICTIM(S)WHAT IS MISSING?HOW DO THEY KNOW THAT?WHAT IS THE BUSINESS PRACTICE?WHAT ARE THE INTERNAL CONTROLS?
HOW WERE THEY COMPROMISED?WHO COMPROMISED THEM?CRAP—THERE AREN’T ANY!!
WHERE DID THE MONEY GO?
GET AN EXTERNALAUDIT
ACCOMPLISHED
TELL THEM WHAT YOU ARE LOOKING FOR?
IF YOU DON’T TELL THEM —THEY WON’T KNOW.
INTERVIEW BOOKKEEPER/INTERNAL
CONTROL PERSON
DO YOU UNDERSTAND WHAT THEY TOLD YOU? DOES IT MAKE SENSE?
WHY USE AUDITORS?MOST LAW ENFORCMENT OFFICERS ARE NOT ACCOUNTANTS OR AUDITORS.MOST COPS LIKE TO WORK CRIMES OF VIOLENCE LIKE ON TV!!MOST COPS DO NOT LIKE WORKING FINANCIAL CRIMES; IT SCARES THEM!MID TO SMALL AGENCIES HAVE GENERAL INVESTIGATORS AND NORMALLY LACK EXPERTISE IN THIS AREA.MOST PROSECUTORS DO NOT HAVE AN ACCOUNTING OR AUDITING BACKGROUND.MOST PROSECUTORS DO NOT LIKE FINANCIAL CASES. THEY ARE TIME CONSUMING AND NOT REALLY ALL THAT EXCITING IN THEIR WORLD.
“ON 3-1-2011, I WAS AT MY 10-21 AND RECEIVED A 10-10 CALL PRIOR TO GOING 10-19. I WENT 10-8, 10-76 TO 143 N. MAIN WHERE I 10-23 AT 18:30. I REQUESTED 10-78 AS WELL AS 10-33 TRAFFIC. I HAD TWO 10-15’S. 612 AND 630 ALSO HAD 10-15’S AND WE 10-24 THE SCENE ENROUTE TO COUNTY.”
VARIOUS PROFESSIONALS HAVE THEIR OWN LANGUAGE
NORMALLY SPOKEN AMONG THEMSELVESNORMALLY WRITTEN AS THOUGH ALL UNDERSTAND ITACCOUNTANTS AND AUDITORS HAVE THEIR OWN LANGUAGE—THEY UNDERSTAND EACH OTHER. LAW ENFORCEMENT, PROSECUTORS, AND JURORS MAY NOT.
HAVE THEM EXPLAIN THEIR FINDINGS IN A MANNER THAT
YOU UNDERSTAND
THEY WILL NOT BE OFFENDED IF YOU TELL THEM THAT YOU DO NOT KNOW WHAT THEY ARE EXPLAINING.THEY ARE TRYING TO HELP YOU!
PRESENTING IT TO THE PROSECUTOR
MAKE AN APPOINTMENT TELL THEM THE NATURE OF THE CASEHAVE A SUMMARY OR DRAFT OF AN AFFIDAVIT OUTLINING THE CASEDO NOT HAUL IN NUMEROUS BOXES OF FINANCIAL DATA AT THAT TIME
IF NECESSARY, USE VISUAL CHARTS
OR GRAPHS TO EXPLAIN
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LANDMINES
JUDICIAL AND POLITICIANSCEO AND OTHER EXECUTIVESRELIGIOUS FIGURESFOREIGN NATIONALSMEDIAPROSECTION DEALS
LEGAL LANDMINES
EMBELLISHMENTSFALSE STATEMENTSINACCURATE AFFIDAVITSDISCOVERY (DON’T HIDE ANYTHING)MEDIA RELEASES
DEFENSE ISSUES
INTENTCONSTITUTIONAL ISSUESVERIFY EVERYTHINGCIVIL OR CRIMINALKEEP ALL YOUR NOTESCREDIBILITY
SUMMARY
BE DETAILEDUSE LAY LANGUAGEEDUCATE NOT DICTATEKEEP EGO OUTSIDEKEEP IT LOGICALBE PROFESSIONAL