Qn. 1
Testimonial evidence is the first category. This can be defined as the first-hand account of an eyewitness. It can be presented in the form of a written statement or given in court by reciting events as they unfolded. The testimony given in a court setting is usually guided by legal through questioning and cross-examination. Real evidence is another example. This can be described as anything tangible or physical. The evidence can be any object that is relevant to the case at hand. Examples include blood, a dead body, a weapon or documents. This kind of evidence is also known as corpus delicti, which when loosely translated means the fundamental, substantial or material fact (Groome, 2014).
Demonstrative evidence is anything that links a suspect to the crime scene. Evidence with a genetic basis such as human blood, fingerprints, body fluids or hair, are some of the examples of bidirectional evidence that can be used to solve a case. This category of evidence is the type most commonly used to demonstrate culpability in front of a court of law. Legal counsel usually makes presentations that support their cases based on demonstrative evidence. It is also called associative evidence .
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Qn. 2 . From what sources would you obtain the proof you need for this case?
This case would find the most useful pieces of evidence from the documents that Mary Chernet, the head bookkeeper used. These include the company's bank financial statements that the assistant bookkeeper found existing discrepancies. These would show the destination of the fraudulent funds. Such evidence will be helpful in tracing the receiver of all cheques cashed out. Details of payments to credit card companies by cheque will provide additional information. The reimbursement information should also be investigated. This will reveal why large amounts of money were allocated to Mary. The company's bank statements should be cross-checked from the past three years ( Duffy & O'Donovan, 2017).
This information could also be boosted by scrutiny of Mary's financial records. This includes monitoring her bank records and spending patterns and comparing them to past spending habits. This will show whether the head bookkeeper did change her lifestyle by increasing expenditures. This will demonstrate whether the exorbitant expenditures can be sustained by her current income. This should be aimed at identifying a link between the credit cards that the company paid cheques to, as well as the money that was reimbursed to Mary. This information could exonerate her or link her to the case in question (Peršak & Kofjač, 2017).
Qn.3.
Evidence in support of this case can be gathered from both electronic and paper sources. First, accumulation of information from the company's bank financial statements will provide paper evidence. Electronic information detailing money transfers as well as all money received and given out will back up the paper evidence. Cheques, payroll information and other financial transactions that were handled by the head bookkeeper will also be scrutinized to uncover any discrepancies. This collective information will be able to calculate or at least estimate the fraud loss that the company has experienced (Plikus et al., 2017).
To prove the fraud, all the spending habits of the suspect should be traced. Emphasis should be placed on her financial activity within the last three years. This is because Jane had not taken leave from office at the time of crime. A starting point will be tracing her social media platforms where she might have been sharing information about her sudden change of lifestyle and the exorbitant spending patterns. Scrutiny into the lifestyles of close family members or significant others would also shed light on the destination of the missing funds. Finally, interviews with Mary's co-workers would best describe her working habits and help uncover additional information about her motive and frame of mind (Klepac et al., 2017).
References
Duffy, D., & O'Donovan, S. (, 2017). Protecting against VAT fraud. Irish Tax Review, 30, 1, 127-131.
Groome, D. (2014). Evidence in Cases of Mass Criminality. Criminal Approaches to International Criminal Law, 117-158.
Klepac, G., Kopal, R., & Mršić, L. (, 2017). A new paradigm in fraud detection modeling using predictive models, fuzzy expert systems, social network analysis, and unstructured data. Computational Intelligence Applications in Business and Big Data Analytics, 135-173
Peršak, B., & Kofjač, D. ( 2017). System approach for timely detection of insurance frauds. Advances in Simulation-Based Decision Support & Business Intelligence, 16-2
Plikus, Iryna; Sumy State University, 2, Rimsky-Korsakov str., Sumy, Ukraine, 40007. (2017). Investigation of methods of counteracting corporate fraudulence: accounting-legal approaches to the identification of abusonment . (Technology audit and production reserves.) Private company "Technology Center".
