Preliminary Investigation

• The main function of a preliminary criminal investigation is to identify and arrest a bank trustee who has violated the law. Investigators will locate and discover potential witnesses, interview the complainant, arrange for the collection and preservation of evidence, interrogate the suspect and inform him of his Miranda rights (the right to remain silent and have an attorney present when questioned by law enforcement). Investigators should create a written report of all of the conditions, events and statements made to them and note the incident fully and accurately. The principal investigator will be responsible for ensuring that procedure is followed. If an investigator finds any evidence that proves the suspect is innocent, the suspect should be told of this information and immediately released from jail, and all charges should be dropped.
  
  

Information Development

• Investigators must obtain information from physical evidence, and from people who can provide testimonial evidence against the suspected bank trustee. The offense report should include a summary of the findings of the principal investigator. Supporting documentation of the evidence and the offense report should be sent to the United States Attorney's Office, in the federal district where the crime occurred.
  
  

Attorney General

• An attorney general can notify a US attorney of criminal violations committed by a bank trustee, within his jurisdiction. The US attorney may commence a joint investigation with various federal law enforcement agencies, which can include the Internal Revenue Service Criminal Investigation Division, in conjunction with the Federal Bureau of Investigation or any regulatory agency that will aid in the investigation. A team of forensic accountants must be assigned to collect evidence in support of the prosecution of a bank trustee, which is led by the Assistant United States Attorney (AUSA).
  
  

Assistant United States Attorney

• A criminal complaint against a bank trustee can be sent to the AUSA from an individual, law enforcement, the attorney general or a bank employee. After receiving the report of the preliminary investigation from the principal investigator, if the AUSA decides to further investigate a complaint against a bank trustee, the AUSA will assign an investigative task force from various regulatory agencies. After careful review of all of the evidence, the AUSA will determine whether there is sufficient evidence to prosecute the case. Prosecutors will persuade other agencies to conduct their own comparable civil investigations. Interviews and interrogations will be conducted by the task force, in accordance with the law; their findings will be shared with one another. When necessary, investigators will request subpoenas from a judge in efforts to obtain additional supporting documentation, which later will be presented in court as evidence, during a trial.