Answer:
c. There is usually no direct documentary evidence.
Explanation:
Concealment investigation technique is used in cases of fraud where the perpetrator conceals documentary evidence to avoid detection. They eliminate red flags and obscure evidence.
Digitally concealment can involve deletion of information on the company's database.
In a kickback situation where gifts or bribes are given for favours, concealment investigation techniques will most likely not be effective as perpetrator will easily give inducements to colleagues who will be able to conceal relevant documents to a fraud. So there is usually lack of direct documentary evidence.
Answer: c. There is usually no direct documentary evidence
Explanation: In fraud detection process concealment investigation methods are applied to uncover concealment (cover-ups) that is generally accomplished by manipulating documentary evidence such as invoices, memos, deposit slips, checks, receiving reports, money orders, cashier check, insurance policies etc. Also deleting or modifying records in a company's database also falls under the electronic fraudulent activities. Most concealment investigation techniques are geared towards discovering physical documents and looking for manipulated and altered electronic records. However, this becomes difficult when clandestine payment in return for a favor; especially an illegal one, is carried out to other employees in order to help hide the fraud. This is directly because there is a complete lack of direct documentary evidence as receivers of these payments (kickbacks) ensure their participation remains uncovered, the safety of their jobs remain intact and the alternate continuous stream of illegal income doesn't dry up by further concealment or destruction of evidence to the fraud as the case may be.
