Financial investigation and forensic accounting

著者

    • Manning, George A.

書誌事項

Financial investigation and forensic accounting

George A. Manning

（A CRC Press book）

Taylor & Francis, 2005

2nd ed

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注記

Includes bibliographical references (p. 551-553) and index

内容説明・目次

内容説明

In recent years, the law enforcement community has become more aware of "white collar" crime, yet has lacked the training for combating these criminals. Meanwhile, accountants are witnessing a rise in financial crime, but are not accustomed to examining for fraud during their audits. It has become imperative for students training for law enforcement and accounting careers to expand their knowledge and expertise to include both legal and financial aspects of economic crime. Written by a retired IRS agent with more than twenty years of experience, Financial Investigation and Forensic Accounting, Second Edition offers a thorough examination of current methods and legal concerns for the detection and prosecution of economic crime. The text guides readers through the process, from detection to indictment and conviction. It explains the mechanics of gambling, fraud, and money laundering, and then illustrates how prosecutors present the tax codes, offshore banking laws, and the RICO statutes to judges and juries. This updated edition provides additional focus on locating terrorist funds, related new laws enacted, and computer fraud. Each chapter provides a summary along with applicable outlines. The increasing corrupt state of business makes it essential to recognize financial crime at an early stage and follow the proper procedures for prosecution. This practical textbook provides students with a solid understanding of fraud examination and forensic accounting that they will need throughout their careers.

目次

Economics of Crime Financial Crimes Offshore Activities Evidence Net Worth Theory Expenditure Theory Scenario Case Problem RICO Net Worth Solution Tax Net Worth Solution RICO Expenditure Solution Tax Expenditure Solution Organized Crime Trial Preparation & Testimony Accounting & Audit Techniques Sources of Information Wagering/Gambling Fraud Prevention For Consumers Fraud Prevention For Business Money Laundering Interviewing Banking and Finance Reports and Case Files Audit Programs Seizures and Forfeitures Judicial System Criminology Physical Security Search Warrants Computer Crimes Fraud Examiner Bibliography Suggested Reading Appendix A - Federal Reserve Districts Appendix B - Money Laundering Acronyms Appendix C - Internet Sources of Information Appendix D - Country Internet Codes Appendix E - Glossary of Common Internet Terms

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