Financial Investigation and Forensic Accounting

George A. Manning

• Editorial: Routledge
• Año: 2010
• ISBN:
  9781439825679
• Edición: 3
• Categoría: Commerce
• Categoría: Finance

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 with more than twenty 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.

Índice

• Front Cover
• Table of Contents
• Figures
• Tables
• Exhibits
• Acknowledgment
• About the Author
• 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
• Chapteer 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
• Bibliography
• Back Cover