Investigate a suspected fraud

Head of internal audit: Investigate a suspected fraud. Starts when: A referral or data match suggests fraud. Steps: Log the referral; Preserve evidence; Interview under caution where needed; Report; Refer to the police or recover. Done when: The case closes with an outcome, the evidence chain intact and any recovery recorded. Rules that apply: Fraud Act 2006; Police and Criminal Evidence Act 1984 codes; CIPFA Code of practice on managing the risk of fraud and corruption.

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