If they were to put me on the case, the first people I would talk to are the software developers. Somewhere along the line there was a software program written or modified that allowed Madoff to enter the numbers he made up, who they were paying out cash to and would print the checks and statements.
Find the programmers who wrote the software and you will find out how the whole thing worked.
Precisely. They will probably also know where the money went.
If you missed it, check our previous post about this, based on extensive comments left here by Daniel Finnegan, a former fraud investigator.