PRESENTING A FINANCIAL CASE FOR PROSECUTION

WORKING TOGETHER FOR A SUCCESSFUL COURT CASE

OBJECTIVES

PROVIDE A LOGICAL WAY TO PRESENT YOUR CASE TO A PROSECUTORTEAM EFFORTEDUCATE NOT DICTATEHELP THE PROSECUTOR UNDERSTAND THE BUSINESS OF THE VICTIMPROSECUTOR NEEDS TO HAVE THE JURY UNDERSTAND THE CASEBECOME A LIAISON BETWEEN THE PROSECUTOR AND THE “FINANCIAL EXPERTS.” THEY HAVE THEIR OWN LANGUAGE. HELP THE PROSECUTOR UNDERSTAND. THINK LIKE A PROSECUTOR AND A DEFENSE ATTORNEYYOUR JOB IS TO PREPARE THE PROSECUTOR SO HE/SHE UNDERSTANDS THE CASE! FAILURE TO DO THAT WILL MOST PROBABLY RESULT IN NOT FILING THE CASE OR A LOSS IN COURT.

CRIMINAL VS. CIVIL

NOT ALL COMPLAINTS TO LAW ENFORCEMENT ARE CRIMINAL.INVESTIGATORS NEED TO KNOW WHAT IS A CIVIL PROBLEM OR JUST BAD BUSINESS.LAW ENFORCEMENT IS NOT A COLLECTION AGENCY. THEIR PURPOSE IS TO INVESTIGATE VIOLATIONS OF A CRIMINAL STATUTE.

CIVIL ATTORNEYS LIKE TO HAVE LAW ENFORCEMENT INVESTIGATE AS OFTEN AS THEY CAN.

THEY NORMALLY DON’T CARE ABOUT PROSECUTION.

THEY WANT THE DATA FOR CIVIL ACTION.

REVIEW THE APPLICABLE CRIMINAL STATUTES/CODES

THE FILING OF A CRIMINAL CASE IS THE RESPONSIBILITY OF THE PROSECUTOR, BUT YOU NEED TO KNOW THE LAW TO INVESTIGATE IT PROPERLY.IF THERE IS SOMETHING IN THE LAW YOU DO NOT UNDERSTAND, ASK YOUR PROSECUTOR. HE WILL APPRECIATE YOU ASKING FOR HELP.

INVESTIGATIVE PROCESSQUESTIONS TO ANSWER

WHO, WHAT,

WHEN, WHERE,

HOW, AND WHY

CRIMES

WHO IS/ARE THE VICTIM(S)WHAT IS MISSING?HOW DO THEY KNOW THAT?WHAT IS THE BUSINESS PRACTICE?WHAT ARE THE INTERNAL CONTROLS?

HOW WERE THEY COMPROMISED?WHO COMPROMISED THEM?CRAP—THERE AREN’T ANY!!

WHERE DID THE MONEY GO?

GET AN EXTERNALAUDIT

ACCOMPLISHED

TELL THEM WHAT YOU ARE LOOKING FOR?

IF YOU DON’T TELL THEM —THEY WON’T KNOW.

INTERVIEW BOOKKEEPER/INTERNAL

CONTROL PERSON

DO YOU UNDERSTAND WHAT THEY TOLD YOU? DOES IT MAKE SENSE?

GO SLOW AND BE METHODICAL ! ! ! ! !

WHY USE AUDITORS?MOST LAW ENFORCMENT OFFICERS ARE NOT ACCOUNTANTS OR AUDITORS.MOST COPS LIKE TO WORK CRIMES OF VIOLENCE LIKE ON TV!!MOST COPS DO NOT LIKE WORKING FINANCIAL CRIMES; IT SCARES THEM!MID TO SMALL AGENCIES HAVE GENERAL INVESTIGATORS AND NORMALLY LACK EXPERTISE IN THIS AREA.MOST PROSECUTORS DO NOT HAVE AN ACCOUNTING OR AUDITING BACKGROUND.MOST PROSECUTORS DO NOT LIKE FINANCIAL CASES. THEY ARE TIME CONSUMING AND NOT REALLY ALL THAT EXCITING IN THEIR WORLD.

THE LANGUAGE OF AUDITORS AND ACCOUNTANTS

“ON 3-1-2011, I WAS AT MY 10-21 AND RECEIVED A 10-10 CALL PRIOR TO GOING 10-19. I WENT 10-8, 10-76 TO 143 N. MAIN WHERE I 10-23 AT 18:30. I REQUESTED 10-78 AS WELL AS 10-33 TRAFFIC. I HAD TWO 10-15’S. 612 AND 630 ALSO HAD 10-15’S AND WE 10-24 THE SCENE ENROUTE TO COUNTY.”

VARIOUS PROFESSIONALS HAVE THEIR OWN LANGUAGE

NORMALLY SPOKEN AMONG THEMSELVESNORMALLY WRITTEN AS THOUGH ALL UNDERSTAND ITACCOUNTANTS AND AUDITORS HAVE THEIR OWN LANGUAGE—THEY UNDERSTAND EACH OTHER. LAW ENFORCEMENT, PROSECUTORS, AND JURORS MAY NOT.

HAVE THEM EXPLAIN THEIR FINDINGS IN A MANNER THAT

YOU UNDERSTAND

THEY WILL NOT BE OFFENDED IF YOU TELL THEM THAT YOU DO NOT KNOW WHAT THEY ARE EXPLAINING.THEY ARE TRYING TO HELP YOU!

IF THE CASE IS COMPLICATED—MAKE GRAPHS AND/OR CHARTS

SHOW WHAT EVERYONE DID AND HOW THEY DID IT.

PRESENTING IT TO THE PROSECUTOR

MAKE AN APPOINTMENT TELL THEM THE NATURE OF THE CASEHAVE A SUMMARY OR DRAFT OF AN AFFIDAVIT OUTLINING THE CASEDO NOT HAUL IN NUMEROUS BOXES OF FINANCIAL DATA AT THAT TIME

KEEP IT SIMPLE BUT DON’T INSULT THEIR INTELLIGENCE.

USE “NORMAL” WORDS TO DESCRIBE

YOUR CASE.

SOME ATTORNEYS WANT TO GIVE THE IMPRESSION OF HAVING AN

INFINITE AMOUNT OF KNOWLEDGE —THEY DON’T

IF YOU ARE ASSIGNED A DISORGANIZED PROSECUTOR

YOU MAY HAVE A PROBLEM WITH FINANCIAL CASES.

IF NECESSARY, USE VISUAL CHARTS

OR GRAPHS TO EXPLAIN

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WATCH THEIR MANNERISMS

THAT WILL TELL YOU IF THEY UNDERSTAND WHAT

YOU ARE TELLING THEM.

DON’T EXPECT AN IMMEDIATE ANSWER

REGARDING THEIR DECISION TO FILE THE CASE.THEY NEED TO DIGEST IT.

LANDMINES

JUDICIAL AND POLITICIANSCEO AND OTHER EXECUTIVESRELIGIOUS FIGURESFOREIGN NATIONALSMEDIAPROSECTION DEALS

LEGAL LANDMINES

EMBELLISHMENTSFALSE STATEMENTSINACCURATE AFFIDAVITSDISCOVERY (DON’T HIDE ANYTHING)MEDIA RELEASES

DEFENSE ISSUES

INTENTCONSTITUTIONAL ISSUESVERIFY EVERYTHINGCIVIL OR CRIMINALKEEP ALL YOUR NOTESCREDIBILITY

SUMMARY

BE DETAILEDUSE LAY LANGUAGEEDUCATE NOT DICTATEKEEP EGO OUTSIDEKEEP IT LOGICALBE PROFESSIONAL

QUESTIONS?