Reporting the Facts of the Theft Operation

The Theft Operations Report, which evinces the Undercover Operative's objectives, should ultimately include the following evidential information:

What property is being taken? (a description of all stolen items)

1. Cash; checks; Merchandise (goods); equipment; tools; company secrets; other (specify).

2. Serial numbers, catalogue numbers, stock numbers, product numbers, or other identification (when possible).

3. Descriptive factors: material composition, manufacture or inventory age, quantity, size, shape, approximate value.

From where is it being taken?

1. Specific areas from which items have been stolen: stockroom; shipping dock; payroll; accounting; other

2. Specific areas where theft operation are centered (list them)

How is it being taken? (describe the modus operandi)

1. Medial used to transfer properties: mailing; shipping; employee vehicles; trucking collusion; outside collaborators; other (specify______).

2. Primary methods used: fraudulent account; fraudulent collusion; altering documents; other (specify_______).

3. Describe in detail the steps taken in implementing the modus operandi from beginning to end.

When is it being taken? (indicate specific times)

During working hours; while negotiating business transactions; after working hours; before working hours; quitting time; on weekends;  other (specify___).

By whom is it being taken? (identify all members of the ring and the ringleaders)

1. How widespread is employee participation?

2. How have perpetrators been identified?

3. How were they induced to join the operation?

4. What is the background of employees who have engineered the operation?

5. Management levels involved: managers; supervisors; officers; other (specify______).

6. Who are the employees who are not involved?

7. Purpose for which property is being taken: personal use; resale; kickbacks; cash profit; other (specify______).

8. To whom and how is shipped, mailed, delivered? (To what named firms or individuals is it sent or delivered?).

9. What company departments are involved?

10. In what specific areas are the theft operations concentrated? Should there be follow-up Undercover Operatives placed on other company levels?

11. Identify all points of collusion, who are where: inside; outside.

What are the primary factors contributing to the thefts?

1. lack of company controls (identify specific areas); auditing; purchase and sales; receiving and storage; shipping and mailing; inventory controls; accounts receivable and payable; payroll disbursements; tools and supplies; petty cash;  before-hours movements of employees; other (specify _____).

2. too many operational loopholes with easy opportunities for theft (identify lack of controls in any of the following): vehicles entering and leaving premises; central lock and key control system; package control system; company vehicle control;  trash disposal; weighing of shipments; scrap and salvage disposal; other (specify _____).

Note: These two list are mere suggestive of possible areas of trouble. All controls that would have any relation to the losses or thefts should be examined to determine how they could be improved and tightened.

3. Personnel factors that contribute to the operation: poor screening in original hiring of employees; low-quality supervision; low morale; criminal background of ringleaders;  management collusion with employees; other (specify_____).

End

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