Introduction

Fraud can be difficult to prove. Even when fraud is detected, it is certainly not easy to determine the people and amount involved.  Fraud evidence can be challenging to gather, the fraudster will often deny that he has committed any fraud. He will argue that there is no money missing and will blame it on administrative errors. Or he will say that he has indeed used money from his employer, but…… it was only intended as “a loan”.

It is important to determine whether fraud has been committed and the scope thereof. If you want to recover money from a fraudster, you should also know the complete amount involved. Reporting fraud to the police cannot be based on vague suspicions: the more complete your complaint, the faster the prosecutor tends to start an investigation and to prosecute. Also, if you want to start a civil action, you must demonstrate that you have suffered material damage and how much it is. Even for tax and insurance purposes it is important to have evidence of its occurrence and the complete amount defrauded.