Financial Investigation and Forensic Accounting

ISBN-13: 9780367864347 / Angielski / Miękka / 2019 / 792 str.

Ph. D. Manning

Opis

Presenting a complete examination of the current methods and legal considerations involved in the detection and prosecution of economic crimes, this book examines different types of offenses with a financial element.

Spis treści

Economics of Crime. Financial Crimes. Offshore Activities. Evidence. Net Worth Theory. Expenditure Theory. Scenario Case. RICO Net Worth Solution. Tax Net Worth Solution. RICO Expenditure Solution. Tax Expenditure Solution. Organized Crime. Trial Preparation and Testimony. Accounting and Audit Techniques. Sources of Information. Wagering and Gambling. Fraud Prevention for Consumers. Fraud Prevention for Business. Money Laundering. Interviewing. Investigative Interview Analysis. Banking and Finance. Reports and Case Files. Audit Programs. Seizures and Forfeitures. Judicial System. Criminology. Physical Security. Search Warrants. Computer Crimes. Document Examination. Fraud Examiner. Appendix A Federal Reserve Districts. Appendix B Money Laundering Acronyms. Appendix C Internet Sources of Information. Appendix D Internet Country Codes. Appendix E Glossary of Common Internet Terms. Appendix F Engagement Letters.

O autorze

Dr. George A. Manning, PhD, CFE, EA, is a retired fraud examiner, forensic accountant, and expert/summary witness for the Internal Revenue Service. He has a bachelor’s degree in Business Administration from the University of Miami and holds MS and PhD degrees in Criminal Justice Administration from Lynn University, in Boca Raton, Florida. A Certified Fraud Examiner, he has worked with various federal, state, and local law enforcement agencies and has 22 years of experience in the fraud investigation and forensic accounting field. He currently does consulting and works as an adjunct professor.