(i) Planning the forensic investigation

Up to 1½ marks for each planning matter identified and explained (up to a maximum 2 marks for
identification only)

– Develop understanding of the events surrounding the theft
– Meeting with client to discuss the investigation
– Confirm insurance policy details (period covered, what is covered)
– Agree output of investigation 
– Confirm access to necessary information 
– Discuss confidentiality and ability to discuss with police/insurance company
– Consider resources for the investigation team
– Deadlines/fees

(ii) Procedures to be performed

1 mark for each specific procedure recommended:

– Watch the CCTV to form an impression of the quantity of goods stolen 
– If possible, from the CCTV, determine the type of goods stolen 
– Determine how many items of finished goods are in each box
– Agree the cost of an individual item to accounting records such as cost cards
– Perform an inventory count on the boxes of goods remaining in the warehouse and reconcile
to the latest inventory movement records 
– Discuss the case with the police to establish if any of the goods have been recovered and if,
in the opinion of the police, this is likely to happen
– Obtain details of the stolen lorry and agree to the non-current asset register

Maximum marks 12