NCJ Number
62649
Journal
ECONOMIC CRIME DIGEST Volume: 5 Issue: 3 Dated: (JULY-SEPTEMBER 1979) Pages: 5-16
Date Published
1979
Length
12 pages
Annotation
GUIDELINES ARE OUTLINED FOR INVESTIGATORS AND PROSECUTORS WHOSE WORK ON WHITE-COLLAR CRIMES INVOLVES THE EXAMINATION OF FINANCIAL RECORDS.
Abstract
ORIGINALLY PREPARED FOR USE IN INFORMAL SEMINARS, THE GUIDELINES ARE INTENDED AS AN AID IN THE INVESTIGATION AND PROSECUTION OF SUCH CRIMES AS FRAUD, FALSE STATEMENTS AND CLAIMS, FALSE ENTRIES IN BUSINESS RECORDS, EMBEZZLEMENT, MISAPPLICATION OF FUNDS, BRIBERY, KICKBACKS, TAX VIOLATIONS, ANTITRUST ACTIVITIES, FORGERY, SECURITIES VIOLATIONS, COMPUTER CRIMES, AND OTHER CRIMES INVOLVING FINANCIAL MANIPULATION. THE ROLE, FUNCTIONS, AND QUALIFICATIONS OF INVESTIGATIVE ACCOUNTANTS ARE DEFINED, AND PROCEDURES FOR HANDLING COMPLAINTS IN CASES INVOLVING ALLEGED FINANCIAL MISCONDUCT ARE DISCUSSED. TYPES OF CASES WHICH OFTEN REQUIRE ACCOUNTING WORK AS PART OF THE INVESTIGATION ARE IDENTIFIED. BASIC ACCOUNTING PRINCIPLES TO BE KEPT IN MIND DURING THE EXAMINATION OF BOOKS AND RECORDS IN CRIMINAL CASES ARE POINTED OUT, AS ARE CLUES AND EVIDENCE THAT MAY BE FOUND IN FINANCIAL RECORDS. PROCEDURES FOR EXAMINING RECORDS AND CONDUCTING INTERVIEWS IN WHITE-COLLAR CASES ARE DISCUSSED. SUGGESTIONS FOR DOCUMENTING INVESTIGATIVE AUDITS, WRITING REPORTS, CONSTRUCTING A CASE ON THE BASIS OF INFORMATION GLEANED FROM FINANCIAL RECORDS AND OTHER SOURCES, AND PREPARING TESTIMONY ARE PRESENTED. ALSO INCLUDED ARE NOTES ON ACCOUNTING SUPPLIES AND REFERENCE MATERIALS, PLUS A LIST OF PUBLICATIONS CONTAINING DETAILED DISCUSSIONS OF INVESTIGATIVE ACCOUNTANCY. (LKM)