Doping in Sports and Financial Statement Fraud

I just read an interesting article titled: "Instead of punishing dirty cyclists, should we reward the clean?" The idea is to certify pro cyclists who are willing to be thoroughly tested for doping. The tests would go beyond what is currently used to look for drugs and involve many mechanisms to detect doping.

More Doping Cases Coming to Light in Pro Cycling

I have a feeling that the next few months will be filled with news about doping in Pro Cycling. The NY Times and other news agencies are reporting that Jeffrey Novitzky's investigation is getting closer to Lance's inner circle all the time. This is the typical fraud investigation process.

Best practice in any fraud investigation is to start interviewing those who are most distant from the suspect but who may be able to give you information to build on. Start with people who can tell you about Lance but are not close to him any more--Floyd Landis, Betsy Andreu, Lance's former wife, Kristin, etc. Then you gradually get closer and closer, gathering facts and testimony along the way. By the time you get to the inner circle, you have a lot of evidence in the way of testimony and, perhaps, hard evidence such as documentation, that you can hold over the heads of the people you are talking to. Imagine