DEALING WITH WHITE COLLAR CRIME

INVESTIGATION / PROSECUTION

3 DOCUMENTATION

3.1 DOCKET

1. As soon as the first information regarding an alleged offence has been received an internal file or "docket" should immediately be opened.
2. Use a normal file or folder for matters with a few documents and lever arch file for matters with several documents.
3. The SAPS divide their dockets in three sections called A, B and C. A contains all the sworn affidavits and documents referred to in the affidavits. C contains the investigation diary. B contains all correspondence, and reports as well as everything that cannot be used as evidence in court, but is of information value. For ease of reference it is suggested that the firm must use the same sections for their docket.
4. Everything filed in the docket must be marked with a reference number. The reference number must be quoted in the diary. Be aware not to make any marks on original documents. Place them in plastic sleeves or envelopes and mark the envelope.
5. Every affidavit and every exhibit must be copied twice. One set should be handed to the SAPS. The second set should be filed in the firm's docket. The original documents should be locked away until required by the court during the trial.
6. The firm's internal reference number and the SAPS reference number should be quoted on the front of the firm's "docket".

3.2 STATEMENTS

1. Affidavits must be obtained from every person who witnessed the offence, and/or who were at any stage involved during the transaction, and or who handled the documents and/or spoke to the suspect after the offence had been committed. All chains must be completed.
2. The golden rule: Every exhibit must be accompanied by an affidavit by someone. Exhibits must be handed in at court by witnesses.
3. Every criminal case must have a complainant. Establish who will act as the complainant in this case. This person must be duly authorised to lodge the complaint. Ideally the complainant should know the system and how the system has been abused. The complainant should be easily available to give evidence at court.
4. Use the proforma in Annexure A for the beginning and end of all affidavits to ensure that all the relevant aspects are included in these paragraphs.

3.3 EXHIBITS

When you discover a fraud you must seize all the documents that may serve as proof of the fraud and lock them away in a safe place. Consider whether it would be necessary for purposes of proving a fact in court that any fingerprints on the document belong to any person. This would normally be in a case where documents, e.g. cheques, were falsified. In such a case it is important to handle the document as little as possible. The best way to preserve any fingerprints on the document is to put it in a plastic sleeve before dealing with it any further.

If a fraud was committed by means of a computer system, you must change the computer access codes and, if possible, make a full printout or save the contents on disks. This is done to ensure that whatever information is on the computer cannot be altered or destroyed. (But see Section 8)

If an audit is required to unravel the fraud, ensure that the auditors are instructed to specifically look for fraud.

If possible the suspect must be isolated from the place where he can commit further frauds or destroy the evidence.

Once the exhibits are safeguarded, the next step would be to start preparing the evidence. This is not only important for purposes of a possible criminal trial, but also if you intend to sue the culprit civilly to recover any losses.

We recommend that you make photocopies of the documents and use the photocopies for purposes of making your statement.

Let us then examine what you should do with the photocopies.

1. Sort the documents so that all the documents concerning a specific transaction are kept together.
2. Put the documents relating to a particular transaction in a logical sequence, e.g. in the sequence in which they are produced.
3. Sort the various transactions in date sequence.
4. It is a good idea to number the copies as it makes reference to the documents easier. This is particularly the case where several transactions are involved. One way of numbering the documents that we found very useful is to number each transaction consecutively and then to number each page relating to that transaction, e.g. the documents relating to the first transaction will be numbered 1(1), 1(2),1(3)etc.
5. Flow charts and schedules - In conjunction with a statement, prepare and illustrate by means of a flow chart the system and steps used by the company to process documents, cheques etc. Prepare a schedule where necessary of relevant exhibits, e.g. cheques with numbers, amounts, payee details, etc.

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