FRAUD EXAMINATION ALBRECHT, ALBRECHT, & ALBRECHT

1. FRAUD EXAMINATIONALBRECHT, ALBRECHT, & ALBRECHT Legal Follow-Up Chapter 18

2. Learning Objectives • Identify aspects of the court system. • Understand the civil litigation process. • Understand the criminal litigation process. • Describe the nature of an expert witness.

3. Appeal Lower Court Decisions Intermediate Appellate or Reviewing Court - 3 Judges per Panel Higher Trial Courts - Circuit Courts or Superior Courts Lower Trial Court Outline Typical State Court Organization – Explain. Highest Level Appellate Court 5-9 Judges Felonies & Cases Involving More Than $10,000 Misdemeanors & Pre-trial issues < $10,000

4. Housing Court Criminal Courts Traffic Courts Outline Typical State Court Organization - Explain. County or Municipal Court Juvenile Court Domestic Relations Court Small Claims Court Probate Court These Courts All Deal With Special Issues

5. Appeal Lower Court Rulings U.S. Court of Appeals U.S. Court of Appeals 12 Circuits U.S. Court of International Trade U.S. Claims Court U.S. Administrative Agency U.S. District Court U.S. Tax Court Criminal & Civil CasesNon-Bankruptcy & Non-Tax Frauds U.S. Bankruptcy Court U.S. Magistrates Special Issues Review Organization of Federal Courts. Supreme Court - 7 Justices Enforce Federal Laws

6. What Legal Action Can be Taken for Fraud? Criminal Court or Civil Court or BOTH Take No Action

7. Why Don’t Organizations Take Legal Action? Too Expensive Too Embarrassing Too Time Consuming

8. Criminal Civil Do All Cases Go to Trial? NO! Out of Court Settlements Plea Bargains

9. Criminal Violate Laws Guilty “Beyond Reasonable Doubt” Jail &/or Fines Pay Restitution Unanimous Jury Decision Civil Violate Private Rights Complaint Filed Seeks Restitution “Preponderance of Evidence” Doesn’t Have to Be Unanimous Discuss Differences Between the 2 Court.

10. Describe the Civil Litigation Process. Investigation & Pleadings Discovery Motion Practice & Negotiations Trial & Appeal

11. Describe the Investigation & Pleadings Process. • Investigation gets the facts of fraud & amount of damages • Filing complaint with information from above • The court’s response = motion or answer, motion is objection – points to case’s weaknesses • Possible counter suit with counter claims

12. Define Discovery & Discuss. Attorneys try to find all the information they can about the other side’s case Time Consuming Expensive

13. Comment on: • Production Requests • Interrogatories • Requests for Admission • Subpoenas • Depositions • Motion Practice & Negotiation

14. Judge & attorneys agree on ground rules Decide if it will be a jury trial During testimony judge determines issues of the law Judge charges jury Jury decides verdict Motions Judgment What Happens During Trial & Appeal?

15. Which Constitutional Relate to Criminal Trials? 4th Unreasonable Search & Seizures Requires Probable Cause 5th Due Process Double Jeopardy Protection Protection from Self Incrimination 6th Jury Trial Public Defender Confront Witnesses Call Witnesses Speedy Trial

16. How Does the Criminal Process Work? • Investigate – gather evidence • Decide to prosecute – contact DA • Arrest warrant or summons issued • Preliminary hearing or Grand Jury arraignment • Discovery • Pretrial Motions • Trial & Appeal

17. Comment on & Discuss the Grand Jury. ● 16- 23 People ● Has right to Subpoena ● Defendants don't have to be notified ● Defense Attorneys can't be present in court ● Indictment does not convict

18. What May a Defendant Request & Obtain? • Copies of relevant statements by defenders in government possession • Copy of defendant’s prior record • Copies of documents, tests, expert witness’ reports or other evidence that will be used –If requested must do similar for prosecution • Copies of witnesses prior statements

19. How Do Expert Witnesses Differ from Fact or Character Witnesses? They can offer opinions based on experience, education or training Judge rules on qualifications as an expert

20. What Do Expert Witnesses Do? • Study the facts • Prepare report of opinion • Be deposed by opposition attorney • Work with attorney to prepare for trail • Sit for direct examination

21. Don’t Bluff, Say “I don’t Know” Appear Authoritative, credible Review Dos & Don’ts at The Trial Answer Questions Only Listen & Concentrate On Questions Speak Loud Enough & Fast Enough To Be Comfortably Heard By The Jury, Don’t Get Too Technical

22. Don’t Argue or Quibble Don’t Answer Yes or No Don’t Become Hostile Don’t Lose Your Temper List Dos & Don’ts Of Cross Examination

23. Terms Match Enforces federal law, established by federal government Lower Trial Court State courts that try misdemeanors & pretrial issues Federal Court Bankruptcy Court Federal court that only hears bankruptcy cases Appellate Court Reviews lower court cases

24. Terms Match Attorneys try to find out information about other side’s case Subpoena Discovery Hearing where defendant has charges read Court order requiring testimony or deposition Preliminary Hearing Pretrial hearing to decide if “probable cause” exists to charge defendant with a crime Arraignment

25. Terms Match Sworn testimony before a trial Motion Written statement given under oath Motion for Dismissal Request the judge to dismiss claim Affidavit Response to a complaint or pleading, or a request made to the judge Deposition

26. Terms Match Nolo Contendere Plea does not contest charges or admit guilt Legal process to qualify as expert witness Voir Dire Negotiated pretrial agreement to resolve a legal dispute Settlement Judgments asked for in a civil case Remedy