Criminal Financial Investigations: The Use of Forensic Accounting Techniques and Indirect Methods of Proof, Second Edition



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.

Product Details

ISBN 97/-1-466-56262-2
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