Criminal Financial Investigations

The Use of Forensic Accounting Techniques and Indirect Methods of Proof, Second Edition

Inbunden, Engelska, 2012

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Understanding the financial motivations behind white collar crime is often the key to the apprehension and successful prosecution of these individuals. Now in its second edition, 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 present circumstantial evidence to a judge or jury in a simple and convincing manner. Simplifying how the financial pieces fit together, this text: Presents the logic and reasoning involved in constructing a financial criminal investigationDescribes the requirements for legal acceptance of forensic accounting investigationsIncludes relevant examples of the step-by-step processes involved in financial investigationsExplores the pitfalls—and how to avoid them—in financial investigatingContains two investigations with step-by-step procedures from initial inquiry to case completion—for use as term or topical assignments or to promote class discussion New Chapters in the Second Edition: What Is a Financial Investigation?Indirect Methods in Tax InvestigationsUnique Aspects of Criminal Tax InvestigationsInnovative ApplicationsWritten by a former Special Agent with the Criminal Investigation Division of the U.S. Internal Revenue Service, this volume sets out a successful methodology enabling readers to identify, pursue, and successfully prosecute financial white collar crime.

Produktinformation

Utgivningsdatum2012-10-05
Mått156 x 234 x 23 mm
Vikt600 g
FormatInbunden
SpråkEngelska
Antal sidor296
Upplaga2
FörlagTaylor & Francis Inc
ISBN9781466562622

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Gregory A. Pasco is a professor of criminal justice at Colorado Technical University’s Sioux Falls, South Dakota campus. Pasco spent more than 28 years in federal law enforcement as a special agent with the Criminal Investigation Division of the Internal Revenue Service (IRS). During this time, he conducted more than 100 financial criminal investigations. He worked in the IRS Organized Crime Unit in Detroit, Michigan, and with the Narcotics Task Forces in New Mexico and Ohio, and completed his federal law enforcement career in South Dakota. During his career, Pasco became qualified as an expert witness in criminal tax computations and was accepted as such in federal district court. He was also called upon to provide electronic surveillance and monitoring assistance in other investigations, and was qualified and testified as an expert witness in this area in federal district court. He has also been qualified as an expert witness in the area of money laundering.

Introduction. The Financial Disciplines. Characteristics of Financial Crimes. Categories of Theft. The Paper Trail. Collecting and Preserving Evidence. Gathering Documentary Evidence. Gathering Evidence through Observation. What Is a Financial Investigation? Requirements for Indirect Methods of Proof. The Standard Methods of Proof. What Processes Are Common to All Indirect Methods of Proof? The Specific Items Case. The Bank Deposits and Cash Expenditures Case. The Net Worth and Personal Expenditures Case. Indirect Methods in Tax Investigations. Unique Aspects of Criminal Tax Investigations. The Case Report. Preparation for Trial. Innovative Applications.