Despite the fact that most crimes are committed for financial gain, little attention is given in forensic literature to the financial motivations behind this criminal behavior. Particularly with white collar crime, understanding these motivations is often the key to the apprehension and successful prosecution of these individuals. Criminal Financial Investigations: The Use of Forensic Accounting Techniques and Indirect Methods of Proof provides direct instruction on the “how to” aspects of criminal financial investigations, taking readers through the different approaches used in gathering evidence and demonstrating how to prepare and present circumstantial evidence to a judge or jury in a simple and convincing manner.
Criminal Financial Investigations:
Offers the practical application of forensic accounting techniques for civil and criminal litigation and internal auditing and security
Demonstrates the legal requirements, tools and procedures used to conduct a criminal financial investigation
Stresses the importance of understanding and using circumstantial evidence to secure a conviction
Explains both the Net Worth and Personal Expenditures method and the Bank Deposits and Cash Expenditure method of proof
Provides instruction on how to organize and prepare the evidence so the average citizen can understand the complexities of financial investigation
Written by a former Special Agent with the Criminal Investigation Division of the IRS, this volume uses case studies to clarify the material, eschewing a theoretical review in favor of a more “hands on” approach. The book sets out a methodology that provides the foundation for readers to understand what is necessary to identify, pursue and successfully prosecute financial white collar crime.
Hardcover, 295 pages
Table of Contents:
Chapter 1: Introduction
Chapter 2: The Financial Disciplines
Chapter 3: Characteristics of Financial Crimes
Chapter 4: Categories of Theft
Chapter 5: The Paper Trail
Chapter 6: Collecting and Preserving Evidence
Chapter 7: Gathering Documentary Evidence
Chapter 8: Gathering Evidence through Observation
Chapter 9: What Is a Financial Investigation?
Chapter 10: Requirements for Indirect Methods of Proof
Chapter 11: The Standard Methods of Proof
Chapter 12: What Processes Are Common to All Indirect Methods of Proof?
Chapter 13: The Specific Items Case
Chapter 14: The Bank Deposits and Cash Expenditures Case
Chapter 15: The Net Worth and Personal Expenditures Case
Chapter 16: Indirect Methods in Tax Investigations
Chapter 17: Unique Aspects of Criminal Tax Investigations
Chapter 18: The Case Report
Chapter 19: Preparation of Trial
Chapter 20: Innovative Applications