NCJ Number
174809
Date Published
1998
Length
139 pages
Annotation
Because many criminal investigations require the review and analysis of bank account records that detail deposits, checks, wire transfers, credit and debit memos, withdrawals, bank checks, and other data, this monograph provides analysts and investigators who review bank records with guidelines on how a bank record analysis can be performed.
Abstract
The monograph is concerned only with checking and savings account records. Because each financial analysis is done on a unique set of records, each bank record analysis will be unique and may not require all the steps, products, and reports that are detailed in the monograph. The guidelines are tactical in nature and are geared toward tracing assets or determining if crime profits are present. They are not intended to support strategic analysis of banking institutions or their role in criminal activity. The guidelines are organized as follows: (1) bank record analysis (record collection, record inventory, bank account types, data compilation methods, record review for investigative leads, bank record analysis, and flow among multiple accounts); (2) patterns, unusual activities, and indicators for both personal and corporate accounts; (3) charting from bank record analysis; and (4) business record analysis (computerized business records, computing business profits, common check memos and other activity records, use of small businesses to launder money, and products of business record analysis). Appendixes provide additional information and forms to aid in bank record analysis. 70 references and 46 figures