NCJ Number
70901
Date Published
1979
Length
279 pages
Annotation
Designed to provide techniques for investigating white-collar crimes, this manual stresses means for obtaining financial evidence of crimes and for applying such evidence to the apprehension and prosecution of white-collar criminals.
Abstract
Individual lessons provide instructions on financial interviewing, on locating sources of financial information, on accounting, law and evidence, questioned documents, indirect methods of tracing funds, and organization of evidence. The chapter on financial interviewing provides information for planning the interview, methods for developing outlines which will assist the interviewer in meeting the objective of the interview and which will serve as guides for questioning, and techniques for preparing written records and mechanical recordings. Other chapters provide assistance for identifying appropriate sources to obtain specific financial information, for determining the appropriate persons who can provide the desired information, and for describing the information and records desired. An overview of accounting (the necessity for it and its use in the books and records of various business organizations) and some auditing techniques are given to help the financial investigator to identify discrepancies that may exist in records. Since the principal goal of financial investigation is to gather information that will be admissible evidence in court, a brief review of basic legal principles relating to the acquisition, preservation, and use of such evidence is presented. When the books and records of a subject are not available for investigation, an indirect approach to tracing funds (i.e., circumstantial proof of income by establishing net worth, source and application of funds, and bank deposits) must be employed. The final lesson stresses the importance of logical presentation of reports as the basis for the effective presentation of a case. Tables, charts, and a glossary are provided.