In fraud investigation, what is a 'case file'?

A 'case file' in fraud investigation is best defined as a collection of evidence and documentation related to a specific investigation. This encompasses all the pertinent information gathered during the investigative process, including but not limited to witness statements, documentation related to the fraud, relevant emails, financial records, and any other material that supports the investigation.

The primary purpose of a case file is to compile all the information in an organized manner that can be referenced throughout the investigation. It serves as a comprehensive source for understanding the details of the case, ensuring that any findings are well-supported and easily accessible for analysis, reporting, or potential legal proceedings. The thoroughness of a case file is crucial to establishing the validity of the findings and demonstrating that due diligence was used throughout the investigation.

In contrast, while a list of witnesses might be part of a case file, it does not encompass the entirety of what a case file represents. Similarly, a record of financial transactions, while possibly included in a case file, is also a limited aspect of the broader scope of evidence gathered. A summary of regulatory requirements may provide context but does not constitute the evidential core needed for a fraud investigation's findings. Thus, the comprehensive nature of evidence and documentation captured in a case file reinforces