Financial Investigation and Forensic Accounting, Third Edition

  Financial Investigation and Forensic Accounting, Third Edition 


By George A. Manning, Ph.D., CFE 




As economic crimes continue to increase, accountants and law enforcement personnel must be vigilant in expanding their knowledge of ways to detect these clandestine operations. Written by a retired IRS agent and CFE with more than 20 years of experience, Financial Investigation and Forensic Accounting, Third Edition offers a complete examination of the current methods and legal considerations involved in the detection and prosecution of economic crimes.

Explores a range of crimes:
Following an overview of the economic cost of crime, the book examines different types of offenses with a financial element, ranging from arson to tax evasion. It explores offshore activities and the means criminals use to hide their ill-gotten gains. The author provides a thorough review of evidentiary rules as well as the protocol involved in search warrants. He examines the two modalities used to prove financial crime: the Net Worth Method and the Expenditure Theory, and presents an example scenario based on real-life incidents.

Organized crime and consumer fraud:
Additional topics include organized crime and money laundering — with profiles of the most nefarious cartels — consumer and business fraud and the different schemes that befall the unwary, computer crimes, and issues surrounding banking and finance. The book also presents focused and concrete advice on trial preparation and specific accounting and audit techniques.

New chapters in the third edition:
New material enhances this third edition, including new chapters on investigative interview analysis and document examination, as well as advice for fraud examiners working on private cases, including the preparation of an engagement letter.

Product Details:
Copyright 2010
ISBN 978-1439825662
Hardcover, 792 pages
CRC Press

Table of Contents:


Chapter 1: Economics of Crime

Chapter 2: Financial Crimes

Chapter 3: Offshore Activities

Chapter 4: Evidence

Chapter 5: Net Worth Theory

Chapter 6: Expenditure Theory

Chapter 7: Scenario Case

Chapter 8: RICO Net Worth Solution

Chapter 9: Tax Net Worth Solution

Chapter 10: RICO Expenditure Solution

Chapter 11: Tax Expenditure Solution

Chapter 12: Organized Crime

Chapter 13: Trial Preparation and Testimony

Chapter 14: Accounting and Audit Theniques

Chapter 15: Sources of Information

Chapter 16: Wagering and Gambling

Chapter 17: Fraud Prevention for Consumers

Chapter 18: Fraud Prevention for Business

Chapter 19: Money Laundering

Chapter 20: Interviewing

Chapter 21: Investigative Interview Analysis

Chapter 22: Banking and Finance

Chapter 23: Reports and Case Files

Chapter 24: Audit Programs

Chapter 25: Seizures and Forfeitures

Chapter 26: Judicial System

Chapter 27: Criminology

Chapter 28: Physical Security

Chapter 29: Search Warrants

Chapter 30: Computer Crimes

Chapter 31: Document Examination

Chapter 32: Fraud Examiner

Appendix A: Federal Reserve Districts

Appendix B: Money Laundering Acronyms

Appendix C: Internet Sources of Information

Appendix D: Internet Country Codes

Appendix E: Glossary of Common Internet Terms

Appendix F: Engagement Letters