The Accountant’s Role In Supporting A Legal Prosecution

Abstract

This paper lays out a logical framework for the Accountant to assist a prosecutor in preparing a criminal case. It utilizes the example of an employee theft. It suggests analyzing what laws have been broken to establish an outline for the supporting documents. While the Accountant will likely understand the internal controls and employee training which will form the basis of the prosecution’s case, the lawyer will not be so familiar with the process. By laying out the legal case underpinned by the internal controls and procedures broken by the employee, the case will be better understood by both the prosecutor and the jury.