Proving fraud to the level of proof required in a criminal case (beyond reasonable doubt) is not easy because those committing fraud go to extraordinary lengths to cover their tracks. Often the case has to be built incrementally with fragments of proof from different sources. Usually this means some documentary evidence like bank statements, invoices, and other paper trails, often there are unusual patterns of flow of funds and of behaviour of the accused, some of this can be proven by historical comparison and others by use of affidavits from persons associated with the fraudsters who report unusual behaviour.