NCJ Number
88602
Date Published
1981
Length
24 pages
Annotation
To prepare investigators to deal with computer-related crime, the Internal Revenue Service (IRS) trains them in computer terminology and in the types and location of resources available for use in Internal Security investigations.
Abstract
The IRS Inspection Service is charged with monitoring IRS operations and assisting management through internal audits and investigations. This is done through the divisions of Internal Audit and Internal Security. The Internal Security Division is a fact-finding organization and is staffed by criminal investigators. All inspectors receive intensive training in the investigation of white-collar crime and internal fraud. The training programs have covered every aspect of Internal Security responsibilities and have been instrumental in developing investigators' abilities to progress from simple to complex investigations, to assume more responsibility in conducting and planning investigations, to identify high-risk areas within the IRS, to conduct involved financial investigations, and to adapt basic concepts, theories, techniques, and skills to specific investigations. A basic automated-data-processing training program introduces investigators to computers, evidence from computers, computer fraud, and a computer programming workshop. The training also covers banking operations, stock transactions and sources, prosecution of white collar crimes, practical problems, and case discussions. Training has recently been revised to include one week of financial investigative techniques and one week of computer resources. An evaluation methodology has also been designed for the training, and the Inspection Service is already anticipating requirements for future computer training.