Prevention is the heart of any fraud mitigation program. But sometimes even solid internal controls fail (because, for example, a manager overrides controls) and occupational fraud occurs. If you suspect an employee of stealing, you’ll want to do everything you can to ensure the perpetrator is caught. In most cases, you should hand a fraud investigation over to your attorney and a forensic accounting expert. But before these professionals arrive on the scene, you may need to collect and secure evidence. Paper evidence is generally easy Handling paper documents is relatively easy as long as you approach the task with care. Place any hard documents related to the possible fraud in a secure location. The fewer people who touch it, the better. Don’t make notes on paper documents....