Financial Investigation and Forensic AccountingEmbezzlement, graft, fraud and money laundering are among the hardest crimes to prosecute. Investigation is impossible without an understanding of the law, accounting, finance, and banking procedures. Law enforcement must have the proper weapons to combat the evolving sophistication of financial crimes. Financial Investigation and Forensic Accounting offers a thorough examination of current methods and legal concerns for the detection and prosecution of economic crime. The author is an I.R.S. agent with 15 years experience in fraud investigation. The book guides law enforcement and prosecutors from detection through indictment and conviction. The author explains the mechanics of gambling, fraud and money laundering. He illustrates how prosecutors present the tax codes, off-shore banking laws, and the Racketeer-Influenced and Corrupt Organization (RICO) statutes to judges and juries. Financial Investigation and Forensic Accounting details the exacting legal standards for the successful execution of warrants, seizures and forfeitures. Manning's work is a guidebook for error-free prosecution. His multidisciplinary concept, integrating accounting, law enforcement, and financial savvy, is an invaluable approach to the detection and prosecution of economic crime. |
Contents
Economics of Crime | 1 |
Financial Crimes | 13 |
Offshore Activities | 35 |
Evidence | 55 |
Net Worth Theory | 69 |
Expenditure Theory | 85 |
Scenario Case | 93 |
RICO Net Worth Solution | 107 |
Figures | 200 |
Sources of Information | 209 |
Wagering and Gambling | 229 |
Fraud Prevention for Consumers | 263 |
Fraud Prevention for Businesses | 279 |
Money Laundering | 293 |
Interviewing | 321 |
Banking and Finance | 333 |
Tax Net Worth Solution | 121 |
RICO Expenditure Solution | 133 |
Tax Expenditure Solution | 145 |
Organized Crime | 157 |
Trial Preparation and Testimony | 189 |
Accounting and Audit Techniques | 195 |
Reports and Case Files | 349 |
Audit Programs | 369 |
Seizures and Forfeitures | 391 |
Judicial System | 397 |
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Common terms and phrases
amount Aruba assets bank account bettor bingo bookmaker cash CEN CEN CEN CEN Commercial register CEN Company CEN Corporation charter CEN Land transfer charter CEN Land Commercial register CEN Company bylaws Company records Corporation charter CEN cost credit card criminal currency Currency Transaction Report deposit documents drug trafficking employees evidence Expenditure Method expenses favorite federal financial institution financial statements forensic accountant forfeiture fraud examiner funds identify illegal income individual inventory investigation involved itemized deduction John Doe Land transfer records laundering law enforcement loan money laundering mortgage obtained offshore operations organized crime payments period person purchase receipts received Records Custodian records DEC register CEN Corporation RICO Net Worth sole proprietorship tax haven tax returns taxpayer Team trademarks transaction transfer records CEN U.S. dollar underdog Vigorish wager witness Worth Method Worth Schedule