NCJ Number
153780
Date Published
1993
Length
567 pages
Annotation
This manual describes what companies and individuals can do to prevent such white collar crimes as bribery, kickbacks, payoffs, embezzlement, and computer crimes.
Abstract
The manual presents an overview of contemporary white collar crime and discusses ways of controlling expense account and travel fraud and the pilfering of office supplies and equipment. The author provides information on the importance of accounting and auditing, internal controls to detect and prevent embezzlement, and the recovery of losses and the prosecution of embezzlers under the Racketeer Influenced and Corrupt Organizations Act. The author also examines the creation of a corporate white collar crime management unit, the important role of a white collar crime intelligence system, the conduct of white collar criminal investigations, special investigative techniques for white collar crimes, and the training of white collar crime investigators. The manual contains a reference section on the corporate white collar crime problem, a checklist of qualifiers and essential elements to determine if a company problem qualifies as a white collar crime, tested solutions to white collar crime, an investigative section, a quick reference review and guide for each chapter, and suggestions on how to improve company policies and procedures designed to prevent white collar crime. Exhibits