Money laudering

Fraud, theft and corruption - Who has a duty to report what?

Fraud, theft and corruption - Who has a duty to report what?

The question often arises whether a CFE (or any other forensic auditor or investigator) has a duty to report irregularities discovered to the Police or prosecuting authority. This article serves to address the situations in which the CFE or investigator will have a duty to report fraud, theft or corruption.