Financial Investigation and Forensic Accounting

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CRC Press, Jun 29, 1999 - Law - 488 pages
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Embezzlement, 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.
 

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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
Copyright

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