When an investigation confirms a fraud event and corporate leadership chooses to pursue criminal prosecution, the fraud risk unit coordinates closely with law enforcement agencies and state prosecutors to support the legal process.
[Compile Investigation Portfolio] ──► [File Police Incident Report] ──► [Provide Expert Court Testimony]
Navigating criminal channels requires understanding distinct legal parameters:
- The Standard of Proof: Conviction in a criminal court requires meeting the highest standard of proof—beyond a reasonable doubt. The investigation files must contain clear, objective evidence confirming both the physical acts and the perpetrator’s fraudulent intent.
- Loss of Strategy Control: Once an incident report is filed, control over the timeline, investigation scope, and prosecution strategy transfers to state authorities.
- Punitive Outcomes: Criminal outcomes focus on deterrence and punishment, which can result in the perpetrator facing prison sentences and court-ordered restitution mandates.
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