NCJ Number
148399
Date Published
1993
Length
199 pages
Annotation
This book describes specific techniques and strategies that law enforcement officers can use to detect, investigate, and prosecute financial crimes; it is also designed to create among university students an awareness of the importance of developing this type of capability.
Abstract
The first three chapters discuss the evolution, construction, and application of the net worth investigative technique, which applies the IRS net worth concept to the investigation of non-tax financial crimes. The investigative plan outlined here consists of five phases: quiet inquiries, execution of search warrants, receipt of information from banks and other sources, analysis of checking and savings accounts, and preparations for trial. Subsequent chapters discuss the admissibility of documentary evidence to prove financial crimes, interrogation techniques, internal banking procedures, and illustrative cases employing source and application of funds schedules. 3 appendixes