Whistleblower statement
Definition
An allegation or tip from an individual with inside knowledge of suspected fraud. It often constitutes the predicate for a fraud examination and may later become testimony. The reliability of a whistleblower statement must be tested against documentary and financial evidence.
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- The documented chronological record of who collected, handled, transferred, and examined a piece of evidence. For digital evidence, chain of custody includes...
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- Spoliation
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Explained in
- Evidence Gathering Methods in Fraud ExaminationsAn allegation or tip from an individual with inside knowledge of suspected fraud. It often constitutes the predicate for a fraud examination and may later beco...