The goal of a fraud investigation is to establish proof of what happened, how it happened, who did it and, in some cases, why it was done and how to prevent it in the future. All of these elements require proving that the events actually occurred. Investigating negatives only helps to reduce the field of possibilities.
Depending on the case at hand, we often use the hypothesis approach in constructing an investigation model. This occurs only after extensive consultations with the client and a review of the available documents. The fraud examiner must be an integral part of any team effort. Surveillance may be conducted on suspects during complex fraud investigations. In litigation cases, it is helpful in the case development and ultimate success that counsel keeps the investigative team informed as new developments arise just as the investigative team keeps the client/counsel informed.