Preface
An organization's talent pool is an important intangible
asset, as it continuously injects innovation and creates an impetus
for further development while generating substantial benefits and
value to the enterprise. However, some employees in positions of
authority are quietly "corrupting" and eroding the
company's assets and interests through a range of fraudulent
behavior, which can undermine the foundation of the company's
management practices and future development. When handling employee
fraud cases, companies usually need to investigate and collect
certain evidence. One important method to obtain evidence is to
interview employees and related personnel and to prepare
investigative transcripts. However, with respect to civil
litigation in China, especially as it relates to employee
fraud cases, the nature of the investigative transcripts used
as evidence has been controversial, which has led to a wide
variance in the degree of acceptance of this type of
