NCJ Number
174099
Date Published
1997
Length
294 pages
Annotation
White-collar crime is examined with respect to its nature and impacts, the elements necessary to prove embezzlement or fraud, and the techniques that police should use to simplify their investigations of these offenses.
Abstract
The text examines various white-collar offenses and the importance to the public and the police to pursue and prosecute white-collar criminals. It discusses the economic consequences of embezzlement, reasons why prosecutions for embezzlement are rare, the elements necessary to prove the offense of embezzlement, and investigative techniques. Further sections describe the multiple offenses covered by the term "fraud," the elements necessary to prove fraud, and investigative techniques. Further sections provide overviews of accounting and auditing theories and the use of financial statement analysis, explain techniques to help investigators conduct more effective financial interviews of victims, witnesses, and suspects; methods of obtaining public information; and the use of subpoenas and search warrants. Other sections explain case preparation, the development of a well-written and documented report of the facts, methods of proving illegal payments and transfers, and ways to avoid and cope with the special problems inherent in investigating and prosecuting white-collar crime. Tables, chapter reference notes, glossary, index, appended forms and background information, list of abbreviations in case citations, and 64 references