1. Evidential objects should be recorded, itemized,
collected, and protected.
2. When possible, evidential objects, scenes, and activities should be
secretly photographed (sub rosa photography is often difficult and limited
and will be attempted only by experienced Undercover Operatives or an
outside operative. When photographs are not possible, the agent should
secretly prepare appropriate sketches and diagrams.)
3. Evidential information should be listed as to source and content,
when and how obtained, and from whom.
4. Physical evidence should be described in terms of where and how
found. What does it indicate? Where is it now? How is it identified? What
is its description?
5. Describe the extent and impact of the operation and identify the
ringleaders and employee participants and their activities.
6. Indicate the tracing materials (if any) used to identify the
culprits: ultraviolet powders, ink, fluorescent markings, or other
materials.
7. Describe collusion that exists and with whom.
8. Describe supervisory condoning of or participation in the internal
theft.
9. Indicate what has been personally told the UO about the operation by
the participants themselves, as well as what operations the UO has
personally observed, detected, or partially participated in.
10. List the names of participants in the operation or nonparticipating
employees who may be willing to testify.
11. Identify lack of company controls or obvious loopholes that have
aided the perpetrators.
12. Estimate the total loss and cost to the company. Loss estimates
should be as precise as possible, based on a reasonable formula.
13. Conclude with a complete summary of all the evidence obtained or
detected, and the disposition of the evidence.