Criminal Financial Investigations: The Use of Forensic Accounting Techniques and Indirect Methods of Proof 2ed.

Understanding the financial motivations behind white collar crime is often the key to the apprehension and successful prosecution of these individuals. Now in its second edition, 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 present circumstantial evidence to a judge or jury in a simple and convincing manner. Simplifying how the financial pieces fit together, this text:

Presents the logic and reasoning involved in constructing a financial criminal investigation
Describes the requirements for legal acceptance of forensic accounting investigations
Includes relevant examples of the step-by-step processes involved in financial investigations
Explores the pitfalls—and how to avoid them—in financial investigating
Contains two investigations with step-by-step procedures from initial inquiry to case completion—for use as term or topical assignments or to promote class discussion

New Chapters in the Second Edition:

What Is a Financial Investigation?
Indirect Methods in Tax Investigations
Unique Aspects of Criminal Tax Investigations
Innovative Applications

Written by a former Special Agent with the Criminal Investigation Division of the U.S. Internal Revenue Service, this volume sets out a successful methodology enabling readers to identify, pursue, and successfully prosecute financial white collar crime.