This chapter, "Investigating Concealment," from a forensic accounting course by Dr. Neale O'Connor, focuses on the methods used to uncover fraud after a theft has occurred, specifically when perpetrators attempt to hide their actions. It emphasizes the critical role of documentary and electronic evidence in fraud investigations, noting that sophisticated fraud often leaves a paper or digital trail. The material covers various techniques for obtaining documentary evidence, including computer-based queries, traditional audits, and discovery sampling, alongside methods for handling and securing such evidence. Additionally, the text addresses the challenges of acquiring "hard-to-get" evidence like private bank or tax records, and the expertise of document examination specialists in authenticating and analyzing disputed documents to reveal alterations or forgeries.