You may file a criminal complaint against the employee(s) suspected of embezzlement. However, you must be able to provide sufficient evidence to the criminal authorities to allow them to investigate your complaint. You must therefore investigate within the company in order to collect, in a legal manner, evidence that can be used in legal proceedings against a third party or at least to document your suspicions. Therefore, the investigation must be carried out in an impeccable manner and within a strict legal framework.

The purpose of the investigation will be to discover the employees or third parties potentially involved in order to demonstrate that there is indeed a founded suspicion of such a fraud. In order to do this, the modus operandi must be detectable, and evidence must be provided, such as documents, e-mails and financial flow statements. Similarly, the estimated amount of fraud should be calculated as accurately as possible.

Such an investigation should be conducted discreetly to prevent collusion between potentially involved employees and the destruction of evidence. Consideration of an official investigation by the prosecuting authorities and the need to ensure the integrity of any evidence must also be a priority in the event that a complaint is filed.

It may also be important to take advantage of this investigation to detect vulnerabilities in the work processes and controls carried out in order to improve the company’s internal control system and avoid the occurrence of this type of risk in the future.

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