Financial Investigation and Forensic Accounting, Third Edition

By George A. Manning, PH.D., CFE

This book’s author is a CFE

Book Cover for Financial Investigation and Forensic Accounting
Financial Investigation and Forensic Accounting, Third Edition


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

This book's author is a CFE.
Label Value
ISBN 978-1-439-82566-2
Publisher CRC Press
Published Copyright 2010
Pages 792
Format Hardcover

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 Techniques
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

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