Defense expert witness, Professor Dr. Rexson Sandy, who has been scrutinizing a forensic report at the center of a U$1.8 million theft case told Criminal Court ‘C’ last Friday that the document violates certified fraud examiner’s code of professional ethics on the grounds that Mr. Theo Joseph, Chief Executive Officer of VOSCON, was its sole signatory.
Testifying, Dr. Sandy alleged that the prosecution witness, Theo Joseph, was in error to have been the only one to sign the instrument, making it irrelevant and unprofessional to be used as evidence against the defendants.
When Mr. Joseph took the stand he said it was his institution (VOSCON) that investigated and prepared the forensic report which the grand jury relied on to indict the defendants.
Dr. Sandy said fraud examination involves lots of actors, including the accused, the professionals who do the job (fraud examiners), and authority of the hiring company, adding, “That is not the case with Theo’s report.”
“What is seen on this document is one person’s signature and that individual is Theo Joseph. In fraud examination, multiple individuals do the work and those individuals should also affix their signatures to the document,” he said.
“The signature is based on what prosecution is telling this court and it means that Theo Joseph alone (did) the job.”
Dr. Sandy explained that there are differences between audits and forensic reports.
“With audit reports you are writing to shareholders, board of directors and investors while forensic reports are meant for the public, the opposing counsel, the judge, jury and the media,” he said.
Dr. Sandy explained that “the third paragraph of the document stated that we interviewed the current acting manager on December 22, 2010. That statement is misleading to the court even to the prosecuting team.
“The acting manager’s name was not mentioned in the report, the interviewer was not identified and there was no date to show when the interview was conducted.
“Nobody knows when it was prepared. It could have been done two months ago or the interview was done five months ago. This same goes to paragraphs 9 and 11.”
It was due to the VOSCON forensic report that four former employees of Liberia Coca-Cola Bottling Company (LCCBC) were charged with multiple crimes and are being tried by the state.