Criminal Financial Investigations: The Use of Forensic Accounting Techniques and Indirect Methods of Proof (e-Book) book cover

Criminal Financial Investigations

The Use of Forensic Accounting Techniques and Indirect Methods of Proof

By Gregory A. Pasco

© 2012 – CRC Press

256 pages | 9 B/W Illus.

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Despite the fact that most crimes are committed for financial gain, little attention is given in forensic literature to the financial motivations behind this criminal behavior. Particularly with white collar crime, understanding these motivations is often the key to the apprehension and successful prosecution of these individuals. Criminal Financial Investigations: The Use of Forensic Accounting Techniques and Indirect Methods of Proof provides direct instruction on the "how to" aspects of criminal financial investigations, taking readers through the different approaches used in gathering evidence, and demonstrating how to prepare and present circumstantial evidence to a judge or jury in a simple and convincing manner.

Proceeding step-by-step through the investigative process, from case initiation to presentation in court, this text presents the relevant legal requirements to successfully establish a case. The author presents a historical overview and examines the different forms of financial fraud and misappropriation of assets, including money laundering and transnational financial transactions. The book defines how the legally accepted indirect methods of proof are constructed and explains how they can establish proof beyond a reasonable doubt. It also outlines the use of search warrants, including the construction of the warrant to ensure that all necessary documentary evidence is collected and corroborated for judicial presentation.

Written by a former Special Agent with the Criminal Investigation Division of the IRS, this volume uses case studies to clarify the material, eschewing a theoretical review in favor of a more "hands on" approach. The book sets out a methodology that provides the foundation for readers to understand what is necessary to identify, pursue, and successfully prosecute financial white collar crime.

Table of Contents


The Financial Disciplines

Characteristics of Financial Crimes

Categories of Theft

The Paper Trail

Collecting and Preserving Evidence

Gathering Documentary Evidence

Gathering Evidence through Observation

What Is a Financial Investigation?

Requirements for Indirect Methods of Proof

The Standard Methods of Proof

What Processes Are Common to All Indirect Methods of Proof?

The Specific Items Case

The Bank Deposits and Cash Expenditures Case

The Net Worth and Personal Expenditures Case

The Case Report

Preparation for Trial



Subject Categories

BISAC Subject Codes/Headings:
BUSINESS & ECONOMICS / Management Science
LAW / Forensic Science