INVESTIGATIVE PROCEDURES
The company can contact the police or the criminal investigation department to carry out thorough investigations into the matter and come up with factual conclusions on the case(Guinn, 2017). Investigations should particularly aim at the warehouse where the embezzlement is allegedly taking place. Moreover, a private detective can be hired by the company in the disguise of an employee in the warehouse whose controller is accused of overriding existing controls so that his embezzlement activity remains undiscovered.
A private detective posing as an employee in the warehouse is likely to uncover the incriminating details of the warehouse controller and present them to the company's C.E.O to be used against him in court. Lastly, the company can estimate the number of losses made over the years and compare it with recent losses so as to make a comparison and determine if the allegations are true. This can then be followed by police investigations into the matter.
Assuming you decide to investigate these allegations, describe the investigation steps
The initial step would be to hire a private detective who would pose as an employee in the warehouse (Pedneault, 2010). I will instruct the detective to pay attention to the actions of the warehouse controller and identify his embezzlement ways without raising any suspicions from the controller.
The private detective will then forward his findings to me from where I will file a report attached with a tangible proof concerning the controller's embezzlement of funds. Additionally, I will carry out interviews with the employees working in that particular warehouse. The findings from these interviews will be included in the report that I file. I would further forward the report to the C.E.O and the C.F.O who had earlier on given undeserving trust to the controller.
In preparation for the interviews, note the order of the witnesses who would be interviewed and how you would plan conduct and document your interviews.
I would begin with employees furthest from the warehouse controller. These are employees who do not have a close relationship with the controller. I would not hint on what I am investigating on but rather ask them regarding their daily observations of the warehouse and the changes they notice from time to time.
I would move further up the hierarchy to people closest to the controller and ask them personal questions regarding their relationship with the controller and their observations. I will conduct the interviews privately and separately to ensure that the interviewees have no problem expressing themselves to me without fear of disclosure.
Finally, I will interview the accused, explaining to him the allegations against him and his defense to these allegations. I would particularly ask for an explanation for the sudden change in lifestyle and the funding behind his luxurious living. I would then ask him similar questions to those of the other employees in the warehouse. I would then compare his response to those of the rest of the employees taking into consideration the differences in answers.
References
Guinn, C. (2017). Former McKeel administrator faces seven felony counts of embezzlement. The Ledger. Retrieved 22 January 2017, from http://www.theledger.com/news/20170111/former-mckeel-administrator-faces-7-felony- counts-for-embezzlement
Pedneault, S. (2010). Preventing and detecting employee theft and embezzlement (1st ed.). Hoboken, N.J.: Wiley.
Taylor, R. (2006). Digital crime and digital terrorism (1st ed.). Upper Saddle River, N.J.: Pearson/Prentice Hall.
