Financial investigation and forensic accounting 2nd

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Financial investigation and forensic accounting 2nd

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... etc Financial Investigation and Forensic Accounting, 2nd Edition Prosecutors The costs of employing prosecutors and their staffs, buildings, and all of the associated costs of operating and maintaining... station between South and Central America and the U.S It is estimated that over half of the cocaine shipments from South 12 Financial Investigation and Forensic Accounting, 2nd Edition America... storehouses, public buildings, 26 Financial Investigation and Forensic Accounting, 2nd Edition telephone coin boxes, and boats It is the intent of the perpetrator in the breaking and entering to commit

Ngày đăng: 03/05/2022, 16:46

Mục lục

  • Front cover

  • Preface

  • The Author

  • Acknowledgments

  • Table of Contents

  • Exhibits

  • Tables

  • Figures

  • 1

    • Economics of Crime

      • 1.1 Introduction

      • 1.2 Cost Reality

      • 1.3 Microeconomics

        • 1.3.1 Arson

        • 1.3.2 Bankruptcy Fraud

        • 1.3.3 Forgery and Uttering

        • 1.3.4 Larceny

        • 1.3.5 Identity Theft

        • 1.3.6 Loan Sharking

        • 1.3.7 Credit Card Fraud

        • 1.3.8 Mail-Order Operations

        • 1.3.9 Medicare/Medicaid Fraud

        • 1.3.10 Repair Fraud

        • 1.3.11 Skimming/Embezzlement

        • 1.3.12 Stock Manipulation

        • 1.3.13 Swindlers

        • 1.3.14 Narcotics

      • 1.4 Macroeconomics

        • 1.4.1 Organized Crime

          • 1.4.1.1 Local Industries

        • 1.4.2 Data and Statistics

          • 1.4.2.1 National

          • 1.4.2.2 State

          • 1.4.2.3 International Statistics

        • 1.4.3 International

          • 1.4.3.1 Cocaine

      • 1.5 Summary

  • 2

    • Financial Crimes

      • 2.1 General

      • 2.2 Arson

      • 2.3 Bankruptcy

      • 2.4 Bribery

      • 2.5 Loan-Sharking

      • 2.6 Credit Card Fraud

      • 2.7 Prostitution and Pandering

      • 2.8 Fencing

      • 2.9 Mail-Order Operations

      • 2.10 Pornography

      • 2.11 Gambling

      • 2.12 Skimming/Embezzlement

      • 2.13 Labor Racketeering

      • 2.14 Stock Fraud and Manipulation

      • 2.15 Narcotics

      • 2.16 Racketeering

      • 2.17 Continuing Criminal Enterprise

      • 2.18 Nonprofit Organization Fraud

        • 2.18.1 Corrupt Churches

      • 2.19 Burglary

      • 2.20 Forgery and Uttering

      • 2.21 Larceny

      • 2.22 Robbery

      • 2.23 Tax Evasion

      • 2.24 Bank Frauds

      • 2.25 Restraint of Trade

      • 2.26 Government Contract Fraud

      • 2.27 Corporate Raiding

      • 2.28 Extortion

      • 2.29 Coupon Fraud

      • 2.30 Money Laundering

      • 2.31 Medicare and Medicaid Fraud

      • 2.32 Repair and Maintenance Fraud

      • 2.33 Computer Thefts

      • 2.34 Insider Trading

      • 2.35 Corporate Fraud

      • 2.36 Swindlers

      • 2.37 Conspiracy

      • 2.38 Principal

      • 2.39 Accessory

      • 2.40 Kidnapping

      • 2.41 Theft

      • 2.42 Identity Theft

      • 2.43 Child Support

      • 2.44 Counterfeiting

      • 2.45 Bad Checks

      • 2.46 False Statements

      • 2.47 Misprison of Felony

      • 2.48 Summary

  • 3

    • Offshore Activities

      • 3.1 General

      • 3.2 Characteristics

        • 3.2.1 Taxes

        • 3.2.2 Exchange Control

        • 3.2.3 Banking

        • 3.2.4 Bank Secrecy

        • 3.2.5 Stability

        • 3.2.6 Communications

        • 3.2.7 Corruption

      • 3.3 Tax Haven Countries

        • 3.3.1 Andorra

        • 3.3.2 Anguilla

        • 3.3.3 Antigua and Barbuda

        • 3.3.4 Aruba

        • 3.3.5 Bahamas

        • 3.3.6 Barbados

        • 3.3.7 Belize

        • 3.3.8 Bermuda

        • 3.3.9 Cayman Islands

        • 3.3.10 Costa Rica

        • 3.3.11 Cyprus

        • 3.3.12 Dominica

        • 3.3.13 Gibraltar

        • 3.3.14 Guernsey

        • 3.3.15 Hong Kong

        • 3.3.16 Isle of Man

        • 3.3.17 Jersey

        • 3.3.18 Liberia

        • 3.3.19 Liechtenstein

        • 3.3.20 Luxembourg

        • 3.3.21 Malta

        • 3.3.22 Mauritius

        • 3.3.23 Montserrat

        • 3.3.24 Niue

        • 3.3.25 Nauru

        • 3.3.26 Netherlands Antilles

        • 3.3.27 Nevis

        • 3.3.28 Panama

        • 3.3.29 Switzerland

        • 3.3.30 Turks and Caicos Islands

        • 3.3.31 Vanuatu

        • 3.3.32 British Virgin Islands

      • 3.4 Mutual Legal Assistance Treaties

      • 3.5 Financial Action Task Force

      • 3.6 Organization for Economic Cooperation and Development

      • 3.7 Fraud Indicators

      • 3.8 Outlook for Tax Havens

      • 3.9 Summary

  • 4

    • Evidence

      • 4.1 General

      • 4.2 Evidence

        • 4.2.1 Relevancy

        • 4.2.2 Materiality

        • 4.2.3 Competency

      • 4.3 Limited Admissibility

      • 4.4 Hearsay

      • 4.5 Admissions and Confessions

      • 4.6 Exceptions to Hearsay Rule

        • 4.6.1 Business Records, Public Records, and Commercial Documents

        • 4.6.2 Expert and Opinion Testimony

        • 4.6.3 Reputation

        • 4.6.4 Records of Documents Affecting an Interest in Property

        • 4.6.5 Mental and Physical Condition

        • 4.6.6 Excited Utterance

        • 4.6.7 Recorded Recollection

        • 4.6.8 Absence of Entry

      • 4.7 Hearsay Exceptions: Declarant Unavailable

        • 4.7.1 Former Testimony

        • 4.7.2 Statement against Interest

        • 4.7.3 Dying Declarations

      • 4.8 Documentary Evidence

        • 4.8.1 Best Evidence Rule

          • 4.8.1.1 Application of Best Evidence Rule

      • 4.9 Secondary Evidence

        • 4.9.1 Admissibility of Specific Forms of Documentary Evidence

        • 4.9.2 Regular Course of Business

        • 4.9.3 Photographs, Photostats, and Microfilmed Copies

        • 4.9.4 Transcripts

        • 4.9.5 Charts, Schedules, and Summaries

        • 4.9.6 Notes, Diaries, Workpapers, and Memoranda

        • 4.9.7 Proving Specific Transactions

        • 4.9.8 Official Records

          • 4.9.8.1 Authentication of Official Records

          • 4.9.8.2 Admissibility of Official Records

        • 4.9.9 State and Territorial Statutes and Proceedings

        • 4.9.10 Chain of Custody

        • 4.9.11 Identification of Seized Documentary Evidence

      • 4.10 Constitutional Provisions

        • 4.10.1 The Fourth Amendment

        • 4.10.2 The Fifth Amendment

        • 4.10.3 The Sixth Amendment

      • 4.11 Statutory Provisions

        • 4.11.1 Court Decisions

        • 4.11.2 Access to Books and Records

        • 4.11.3 Privileged Relationships

      • 4.12 Foreign Evidence

        • 4.12.1 Foreign Public Documents

        • 4.12.2 Foreign Documents

          • 4.12.2.1 Consular Officers’ Commission

          • 4.12.2.2 Deposition on Foreign Documents

          • 4.12.2.3 Foreign Records

          • 4.12.2.4 Foreign Witnesses

      • 4.13 Awareness

      • 4.14 Summary

  • 5

    • Net Worth Theory

      • 5.1 General

      • 5.2 Tax Use

      • 5.3 RICO Use

      • 5.4 History

        • 5.4.1 Continuing Criminal Enterprises

        • 5.4.2 Connection

      • 5.5 When Use Is Required

      • 5.6 Theory

        • 5.6.1 Cash on Hand

        • 5.6.2 Cash in Banks

        • 5.6.3 Inventory

        • 5.6.4 Accounts/Loans Receivable

        • 5.6.5 Intercompany Transfers

        • 5.6.6 Sole Proprietorship

        • 5.6.7 Exchanges

      • 5.7 Securities

        • 5.7.1 Personal Property

        • 5.7.2 Real Property

        • 5.7.3 Cash Value Insurance

        • 5.7.4 Subchapter S Corporation

        • 5.7.5 Partnership

        • 5.7.6 Prepaid Insurance

        • 5.7.7 Controlled Foreign Corporations (CFEs)

        • 5.7.8 Accounts Payable

        • 5.7.9 Credit Cards

        • 5.7.10 Deferred Gains

        • 5.7.11 Prepaid Interest

        • 5.7.12 Contributions

        • 5.7.13 Capital Gains and Losses

        • 5.7.14 IRA and Keogh Accounts

        • 5.7.15 Personal Living Expenses

        • 5.7.16 Various Income Items

      • 5.8 Civil vs. Criminal

        • 5.8.1 Defenses

      • 5.9 Summary

  • 6

    • Expenditure Theory

      • 6.1 General

      • 6.2 Tax Use

      • 6.3 RICO Use

      • 6.4 History

        • 6.4.1 RICO Use

      • 6.5 When Use Is Required

      • 6.6 Theory

        • 6.6.1 Cash on Hand

        • 6.6.2 Cash in Bank

        • 6.6.3 Inventory

        • 6.6.4 Intercompany Transfers

        • 6.6.5 Sole Proprietorships

        • 6.6.6 Exchanges

        • 6.6.7 Accounts/Loans Receivable

        • 6.6.8 Subchapter S Corporation

        • 6.6.9 Partnership

        • 6.6.10 Credit Cards

        • 6.6.11 Other Assets

        • 6.6.12 Loans and Mortgages Payable

        • 6.6.13 Income and Expenses

        • 6.6.14 Deferred Gains

        • 6.6.15 Depreciation, Amortization, and Depletion

        • 6.6.16 Controlled Foreign Corporations (CFCs)

        • 6.6.17 IRA and Keogh Accounts

        • 6.6.18 Capital Gains and Losses

      • 6.7 Civil vs. Criminal

        • 6.7.1 Defenses

      • 6.8 Summary

  • 7

    • Scenario Case

      • 7.1 Case

      • 7.2 Financial Data

        • 7.2.1 Search Warrant Data

        • 7.2.2 Public Records

        • 7.2.3 Life Insurance

        • 7.2.4 Home Improvements

        • 7.2.5 Corporations

        • 7.2.6 Individual Tax Returns

          • 7.2.6.1 Lounge Doe, Inc.

          • 7.2.6.2 Doe’s Kwik Stop, Inc.

          • 7.2.6.3 Real Property, Ltd.

        • 7.2.7 Bank Accounts

        • 7.2.8 Credit Card

        • 7.2.9 Living Expenses

        • 7.2.10 Automobiles

        • 7.2.11 Rental Property

        • 7.2.12 Individual Retirement Accounts

        • 7.2.13 Trusts

        • 7.2.14 Earnings

        • 7.2.15 Securities

        • 7.2.16 Property Taxes

      • 7.3 Intelligence

        • 7.3.1 Background

        • 7.3.2 Commodities

        • 7.3.3 Offshore Mortgage

        • 7.3.4 Offshore Bank

        • 7.3.5 Surveillance

        • 7.3.6 Corporate Check

        • 7.3.7 Girlfriend

        • 7.3.8 Currency Transaction Reports

        • 7.3.9 Wiretap

        • 7.3.10 Telephone Records

        • 7.3.11 Bahamas Banks

        • 7.3.12 Barbados Banks

        • 7.3.13 Spanish Banks

        • 7.3.14 Cayman Islands Banks

        • 7.3.15 Swiss Banks

        • 7.3.16 Aruba Banks

        • 7.3.17 Jamaican Banks

        • 7.3.18 Accountant

  • 8

    • RICO Net Worth Solution

      • 8.1 General

      • 8.2 Principles

      • 8.3 Problem

        • 8.3.1 RICO Net Worth Schedule

          • 8.3.1.1 Cash on Hand

          • 8.3.1.2 Cocaine, 2 Kilos

          • 8.3.1.3 Bank Accounts

          • 8.3.1.4 Accounts Receivable

          • 8.3.1.5 Inventory

          • 8.3.1.6 Business Assets

          • 8.3.1.7 Security System

          • 8.3.1.8 Electronic Equipment

          • 8.3.1.9 Appliances

          • 8.3.1.10 Fixtures

          • 8.3.1.11 Furniture

          • 8.3.1.12 Cabinets

          • 8.3.1.13 Paintings

          • 8.3.1.14 Pool and Tennis Court

          • 8.3.1.15 100 Alpha Street

          • 8.3.1.16 100 Bravo Street

          • 8.3.1.17 Gold Bullion, 10 Bars

          • 8.3.1.18 Lounge Doe, Inc.

          • 8.3.1.19 Doe Kwik Stop, Inc.

          • 8.3.1.20 Real Property, Ltd.

          • 8.3.1.21 Mercedes Benz

          • 8.3.1.22 Toyota Sedan

          • 8.3.1.23 IRA - John Doe and Suzy Que

          • 8.3.1.24 Bahamas Residence

          • 8.3.1.25 First National Bank Car Loans

          • 8.3.1.26 Credit Card

          • 8.3.1.27 Accounts Payable

          • 8.3.1.28 Florida Mortgage Corp.

          • 8.3.1.29 Accumulated Depreciation

          • 8.3.1.30 Business Bank Loan

          • 8.3.1.31 Business Expenses

          • 8.3.1.32 Inventory Changes

          • 8.3.1.33 Cost of Sales

          • 8.3.1.34 Florida Mortgage Corp.

          • 8.3.1.35 Utilities

          • 8.3.1.36 Telephone

          • 8.3.1.37 Insurance

          • 8.3.1.38 Life Insurance

          • 8.3.1.39 Interest

          • 8.3.1.40 Income Tax Withheld

          • 8.3.1.41 Property Taxes

          • 8.3.1.42 Credit Card Charges

          • 8.3.1.43 Church Donations

          • 8.3.1.44 Trust Funds

          • 8.3.1.45 Loss - XYZ Stock

          • 8.3.1.46 Wages/Salaries

          • 8.3.1.47 Dividends

          • 8.3.1.48 Rental Income

          • 8.3.1.49 Gain - ABC Stock

          • 8.3.1.50 Sales - XYZ Stock

          • 8.3.1.51 Tax Refunds

          • 8.3.1.52 Interest

          • 8.3.1.53 Business Income

          • 8.3.1.54 Illegal Income

      • 8.4 Offshore Evidence

      • 8.5 Offshore Records

        • 8.5.1 Transshipment, Ltd.

        • 8.5.2 Barbados Bank Account

        • 8.5.3 Cayman Island Bank Account

        • 8.5.4 Jamaican Bank Account

        • 8.5.5 Doe Holding NV

  • 9

    • Tax Net Worth Solution

      • 9.1 General

      • 9.2 Principles

      • 9.3 Problem

        • 9.3.1 Tax Net Worth Schedule

          • 9.3.1.1 Cash on Hand

          • 9.3.1.2 Cocaine, 2 Kilos

          • 9.3.1.3 First National Bank Accounts

          • 9.3.1.4 Business Cash in Bank

          • 9.3.1.5 Accounts Receivable

          • 9.3.1.6 Inventory

          • 9.3.1.7 Business Assets

          • 9.3.1.8 Security System

          • 9.3.1.9 Electronic Equipment

          • 9.3.1.10 Appliances

          • 9.3.1.11 Fixtures

          • 9.3.1.12 Furniture

          • 9.3.1.13 Cabinets

          • 9.3.1.14 Paintings

          • 9.3.1.15 Pool and Tennis Court

          • 9.3.1.16 100 Alpha Street

          • 9.3.1.17 100 Bravo Street

          • 9.3.1.18 Gold Bullion Bars

          • 9.3.1.19 Prepaid Interest

          • 9.3.1.20 Lounge Doe, Inc.

          • 9.3.1.21 Doe Kwik Stop, Inc.

          • 9.3.1.22 Real Property, Ltd.

          • 9.3.1.23 Mercedes Benz

          • 9.3.1.24 Toyota Sedan

          • 9.3.1.25 IRA - John Doe and Suzy Que

          • 9.3.1.26 Bahamas Residence

          • 9.3.1.27 First National Bank Auto Loans

          • 9.3.1.28 Credit Card

          • 9.3.1.29 Accounts Payable

          • 9.3.1.30 Florida Mortgage Corp.

          • 9.3.1.31 Accumulated Depreciation

          • 9.3.1.32 Business Bank Loan

          • 9.3.1.33 Florida Mortgage Corp. Interest

          • 9.3.1.34 Utilities

          • 9.3.1.35 Telephone

          • 9.3.1.36 Insurance

          • 9.3.1.37 Life Insurance

          • 9.3.1.38 Interest Amortized

          • 9.3.1.39 Income Tax Withheld

          • 9.3.1.40 Property Tax

          • 9.3.1.41 Credit Card Charges

          • 9.3.1.42 Church Donations

          • 9.3.1.43 Trust Funds

          • 9.3.1.44 Loss - XYZ Stock

          • 9.3.1.45 IRA Interest

          • 9.3.1.46 Tax Refunds

          • 9.3.1.47 Itemized Deductions

          • 9.3.1.48 Exemptions

      • 9.4 Offshore Evidence

      • 9.5 Offshore Records

        • 9.5.1 Bank Accounts

        • 9.5.2 Bank Charges

        • 9.5.3 Jamaica Travel

        • 9.5.4 Transshipment, Ltd., Bank Accounts

        • 9.5.5 Doe Holding NV

  • 10

    • RICO Expenditure Solution

      • 10.1 General

      • 10.2 Principles

      • 10.3 Problem

        • 10.3.1 RICO Expenditure Schedule

          • 10.3.1.1 Cash on Hand

          • 10.3.1.2 Cocaine

          • 10.3.1.3 Gold Bullion

          • 10.3.1.4 Cash in Banks

          • 10.3.1.5 Accounts Receivable

          • 10.3.1.6 Inventory

          • 10.3.1.7 Business Assets

          • 10.3.1.8 100 Alpha Street

          • 10.3.1.9 100 Bravo Street

          • 10.3.1.10 Furniture

          • 10.3.1.11 Cabinets

          • 10.3.1.12 Paintings

          • 10.3.1.13 Fixtures

          • 10.3.1.14 Pool and Tennis Court

          • 10.3.1.15 Appliances

          • 10.3.1.16 Electronic Equipment

          • 10.3.1.17 Security System

          • 10.3.1.18 Lounge Doe, Inc.

          • 10.3.1.19 Doe Kwik Stop, Inc.

          • 10.3.1.20 Real Property, Ltd.

          • 10.3.1.21 Mercedes Benz

          • 10.3.1.22 Toyota Sedan

          • 10.3.1.23 Individual Retirement Accounts

          • 10.3.1.24 Bahamas Residence

          • 10.3.1.25 Florida Mortgage Corp.

          • 10.3.1.26 Installment Loans

          • 10.3.1.27 Business Bank Loan

          • 10.3.1.28 Purchases

          • 10.3.1.29 Inventory Change

          • 10.3.1.30 Business Expenses

          • 10.3.1.31 Mortgage Interest

          • 10.3.1.32 Life Insurance

          • 10.3.1.33 Tax Withholdings

          • 10.3.1.34 Property Taxes

          • 10.3.1.35 Credit Card Charges

          • 10.3.1.36 Utilities

          • 10.3.1.37 Telephone

          • 10.3.1.38 Insurance

          • 10.3.1.39 Church Donations

          • 10.3.1.40 Installment Loan Interest

          • 10.3.1.41 Trust Funds

          • 10.3.1.42 Stock Losses

          • 10.3.1.43 Accounts Payable

          • 10.3.1.44 Income Tax Refunds

          • 10.3.1.45 IRA Interest

          • 10.3.1.46 Dividends

          • 10.3.1.47 Wages/Salaries

          • 10.3.1.48 Rental Income

          • 10.3.1.49 Stock Gains

          • 10.3.1.50 Stock Sales

          • 10.3.1.51 Business Income

      • 10.4 Offshore Evidence

      • 10.5 Offshore Records

        • 10.5.1 Assets

        • 10.5.2 Expenses

        • 10.5.3 Income

  • 11

    • Tax Expenditure Solution

      • 11.1 General

      • 11.2 Principles

      • 11.3 Problem

        • 11.3.1 Tax Expenditure Schedule

          • 11.3.1.1 Cash on Hand

          • 11.3.1.2 Cocaine, 2 Kilos

          • 11.3.1.3 Gold Bullion

          • 11.3.1.4 First National Bank Accounts

          • 11.3.1.5 Business Cash in Bank

          • 11.3.1.6 Accounts Receivable

          • 11.3.1.7 Inventory

          • 11.3.1.8 Business Assets

          • 11.3.1.9 100 Alpha Street

          • 11.3.1.10 100 Bravo Street

          • 11.3.1.11 Furniture

          • 11.3.1.12 Cabinets

          • 11.3.1.13 Paintings

          • 11.3.1.14 Fixtures

          • 11.3.1.15 Pool and Tennis Court

          • 11.3.1.16 Appliances

          • 11.3.1.17 Electronic Equipment

          • 11.3.1.18 Security System

          • 11.3.1.19 ABC Stock Purchase

          • 11.3.1.20 Lounge Doe, Inc.

          • 11.3.1.21 Doe Kwik Stop, Inc.

          • 11.3.1.22 Real Property, Ltd.

          • 11.3.1.23 Mercedes Benz

          • 11.3.1.24 Toyota Sedan

          • 11.3.1.25 IRA Accounts

          • 11.3.1.26 Bahamas Residence

          • 11.3.1.27 Florida Mortgage Corp.

          • 11.3.1.28 Automobile Loans

          • 11.3.1.29 Prepaid Interest

          • 11.3.1.30 Mortgage Interest

          • 11.3.1.31 Life Insurance

          • 11.3.1.32 Income Tax Withheld

          • 11.3.1.33 Property Tax

          • 11.3.1.34 Credit Card Charges

          • 11.3.1.35 Utilities

          • 11.3.1.36 Telephone

          • 11.3.1.37 Insurance

          • 11.3.1.38 Church Donations

          • 11.3.1.39 Installment Loan Interest

          • 11.3.1.40 Trust Funds

          • 11.3.1.41 XYZ Stock Loss

          • 11.3.1.42 Mortgage Proceeds

          • 11.3.1.43 Automobile Loans

          • 11.3.1.44 Business Bank Loan

          • 11.3.1.45 Accounts Payable

          • 11.3.1.46 Income Tax Refunds

          • 11.3.1.47 IRA Accounts

          • 11.3.1.48 Depreciation

          • 11.3.1.49 Prepaid Interest Reduction

          • 11.3.1.50 Itemized Deductions

          • 11.3.1.51 Exemptions

      • 11.4 Offshore Evidence

      • 11.5 Offshore Records

        • 11.5.1 Doe Holding NV

        • 11.5.2 Offshore Bank Charges

        • 11.5.3 Jamaica Travel

        • 11.5.4 Transshipment, Ltd.

        • 11.5.5 Foreign Bank Accounts

  • 12

    • Organized Crime

      • 12.1 Definition

      • 12.2 Criminal Group

        • 12.2.1 Criminality

        • 12.2.2 Violence

        • 12.2.3 Power/Profit Goal

        • 12.2.4 Protectors

        • 12.2.5 Specialist Support

      • 12.3 Groups

        • 12.3.1 La Cosa Nostra

          • 12.3.1.1 Background and Structure

          • 12.3.1.2 Activities

          • 12.3.1.3 Prosecutions and Their Effect

          • 12.3.1.4 Sicilian Faction

        • 12.3.2 Outlaw Motorcyle Gangs

          • 12.3.2.1 Background

          • 12.3.2.2 Membership

          • 12.3.2.3 Structure

          • 12.3.2.4 Hell’s Angels

          • 12.3.2.5 The Outlaws

          • 12.3.2.6 Bandidos

          • 12.3.2.7 Pagans

        • 12.3.3 Prison Gangs

          • 12.3.3.1 Mexican Mafia

          • 12.3.3.2 La Nuestra Familia

          • 12.3.3.3 Aryan Brotherhood

          • 12.3.3.4 Black Guerrilla Family

          • 12.3.3.5 The Texas Syndicate

        • 12.3.4 Chinese Organized Crime

          • 12.3.4.1 History and Background

          • 12.3.4.2 Triad Groups and Tongs

          • 12.3.4.3 Chinese Crime Groups in New York

          • 12.3.4.4 Violence among Chinese Crime Groups

          • 12.3.4.5 The Hong Kong Summit

          • 12.3.4.6 Canada: The Kung Lok Triad

        • 12.3.5 Vietnamese Gangs

        • 12.3.6 Japanese Organized Crime

          • 12.3.6.1 Yakuza in the U.S.

        • 12.3.7 Cuban Organized Crime

          • 12.3.7.1 Marielito Crime Gangs

        • 12.3.8 Colombian Cocaine Cartels

        • 12.3.9 Mexican Mafia

        • 12.3.10 Irish Organized Crime

        • 12.3.11 Russian Organized Crime

        • 12.3.12 Canadian Organized Crime

        • 12.3.13 Jamaican Posses

        • 12.3.14 Israeli Mafia

        • 12.3.15 Gypsies/Travelers

        • 12.3.16 Haitians

        • 12.3.17 Nigerians

        • 12.3.18 Palestinians

      • 12.4 Organized Crime Patterns

      • 12.5 Summary

  • 13

    • Trial Preparation and Testimony

      • 13.1 Definition

      • 13.2 Trials and Hearings

      • 13.3 Preparing

      • 13.4 Testimony

        • 13.4.1 Expert/Summary Witness

        • 13.4.2 Duties and Responsibilities

        • 13.4.3 The Do's

        • 13.4.4 The Don'ts

        • 13.4.5 Trial Presentation

      • 13.5 Summary

  • 14

    • Accounting and Audit Techniques

      • 14.1 General

      • 14.2 Net Worth and Expenditure Methods

      • 14.3 Tracing

      • 14.4 Check Spreads

      • 14.5 Deposit Spreads

      • 14.6 Credit Card Spreads

      • 14.7 Gross Profit Analysis

      • 14.8 Witness List

      • 14.9 Bank Deposit Method

        • 14.9.1 Theory

        • 14.9.2 Schedule

      • 14.10 Telephone

      • 14.11 Flowcharts

      • 14.12 Commission/Percentage Method

      • 14.13 When to Use

      • 14.14 Summary

  • 15

    • Sources of Information

      • 15.1 Introduction

      • 15.2 Objective

      • 15.3 Codes

      • 15.4 Federal Departments

      • 15.5 State Agencies and Departments

      • 15.6 County and Municipal Agencies

      • 15.7 Business Records

      • 15.8 Reference Materials

      • 15.9 International

        • 15.9.1 Definitions

      • 15.10 Summary

  • 16

    • Wagering and Gambling

      • 16.1 Introduction

      • 16.2 Sports Bookmaking

        • 16.2.1 Elements

        • 16.2.2 Federal Law

        • 16.2.3 Terms

        • 16.2.4 Teams

          • 16.2.4.1 Baseball

          • 16.2.4.2 Football

          • 16.2.4.3 Basketball

      • 16.3 Lottery

        • 16.3.1 Terminology

        • 16.3.2 Lottery Operations

        • 16.3.3 Lottery Examples

          • 16.3.3.1 Two-Digit Lottery

          • 16.3.3.2 Three-Digit Lottery

      • 16.4 Bingo

        • 16.4.1 Tax Exempt

        • 16.4.2 Variations

          • 16.4.2.1 Paper Bingo

          • 16.4.2.2 Grind Bingo

          • 16.4.2.3 Lightning Bingo

      • 16.5 Pari-Mutuel Wagering

        • 16.5.1 Terminology

        • 16.5.2 Odds and Payoff

        • 16.5.3 Ten-Percenting

          • 16.5.3.1 Indicators

          • 16.5.3.2 Violation

      • 16.6 Gambling

      • 16.7 Summary

  • 17

    • Fraud Prevention for Consumers

      • 17.1 Introduction

      • 17.2 Consumers

      • 17.3 Automobile Purchases

      • 17.4 Business Investment

      • 17.5 Accountants

      • 17.6 Attorneys

      • 17.7 Bankers

      • 17.8 Credit Cards

      • 17.9 Boat Purchases

      • 17.10 Contractors

      • 17.11 Doctors

      • 17.12 Insurance

      • 17.13 Stockbrokers

        • 17.13.1 Clients Accounts

        • 17.13.2 Worthless Securities

      • 17.14 Telemarketing

      • 17.15 Mail Order

      • 17.16 Identity Theft

      • 17.17 Religious/Nonprofit Organizations

      • 17.18 Summary

  • 18

    • Fraud Prevention for Businesses

      • 18.1 Introduction

      • 18.2 Business

        • 18.2.1 Customers

          • 18.2.1.1 Refund Method

          • 18.2.1.2 Bust-Out Artists

        • 18.2.2 Employee Fraud

          • 18.2.2.1 Hiring

          • 18.2.2.2 Work Environment

        • 18.2.3 Vendors and Suppliers

          • 18.2.3.1 Kickbacks

        • 18.2.4 Workers’ Compensation

        • 18.2.5 Surety Bonds

      • 18.3 Banks

      • 18.4 Summary

  • 19

    • Money Laundering

      • 19.1 Introduction

      • 19.2 Definition

      • 19.3 History

      • 19.4 Government Reporting Forms

        • 19.4.1 FinCen Form 104 (Formerly Form 4789), Currency Transaction Report (CTR) (Exhibit 19.1)

        • 19.4.2 FinCen Form 105 (Formerly Form 4790), Report of International Transportation of Currency or Monetary Instruments (CMIR) (Exhibit 19.2)

        • 19.4.3 Form 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR) (Exhibit 19.3)

        • 19.4.4 Form 8300, Report of Cash Payments over $10,000 Received in a Trade or Business (Exhibit 19.4)

        • 19.4.5 Form 8362, Currency Transaction Report by Casinos (Exhibit 19.5)

        • 19.4.6 Form TD F 90-22.55, Registration of Money Services Business (Exhibit 19.6)

        • 19.4.7 Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts (Exhibit 19.7)

        • 19.4.8 Suspicious Activity Report (SAR) (Exhibit 19.8)

        • 19.4.9 Forms and Instructions

      • 19.5 Penalties

        • 19.5.1 FinCen Form 104

        • 19.5.2 FinCen Form 105

        • 19.5.3 Form 8300

        • 19.5.4 Form 90-22.1

        • 19.5.5 Form 8362

        • 19.5.6 Registration of Money Services Business

        • 19.5.7 Form 3520

      • 19.6 Schemes

      • 19.7 Hawala

      • 19.8 Business

      • 19.9 Trusts

        • 19.9.1 Nominees

      • 19.10 Offshore

        • 19.10.1 Offshore Entities

      • 19.11 Record Keeping

      • 19.12 Terminology

      • 19.13 Know Your Customer

      • 19.14 Summary

  • 20

    • Interviewing

      • 20.1 Introduction

      • 20.2 Purpose

      • 20.3 Types of Witnesses

      • 20.4 Planning the Interview

      • 20.5 Conducting the Interview

      • 20.6 Recording of Interview

        • 20.6.1 Affidavit

        • 20.6.2 Memorandum of Interview

        • 20.6.3 Question-and-Answer Statement

        • 20.6.4 Statement

      • 20.7 Interviews

        • 20.7.1 Interview Techniques

        • 20.7.2 Kinesic Interviewing

        • 20.7.3 Statement Analysis

          • 20.7.3.1 Characteristics

          • 20.7.3.2 Inquiry

          • 20.7.3.3 Questionnaire

      • 20.8 Summary

  • 21

    • Banking and Finance

      • 21.1 Introduction

      • 21.2 Bank Services

        • 21.2.1 Checking Account Operation

        • 21.2.2 Savings Account Operation

        • 21.2.3 Loans

        • 21.2.4 Safe Deposit Box

        • 21.2.5 Credit Cards

          • 21.2.5.1 Credit Card Companies

          • 21.2.5.2 Card Numbers

        • 21.2.6 Trust Services

        • 21.2.7 Exchange Instruments

        • 21.2.8 Magnetic Ink Character Recognition

        • 21.2.9 Bank Reconciliation

      • 21.3 Government Securities

        • 21.3.1 Currency Transaction Reports

        • 21.3.2 Correspondence

        • 21.3.3 Letters of Credit

        • 21.3.4 Foreign Currency Exchange

        • 21.3.5 Bank Records

      • 21.4 Security Brokers

        • 21.4.1 Security Markets

          • 21.4.1.1 Ownership of Securities

        • 21.4.2 Stock Classes

        • 21.4.3 Stock Rights

        • 21.4.4 Stock Warrants

        • 21.4.5 Stock Splits

        • 21.4.6 Dividends

        • 21.4.7 Bonds

        • 21.4.8 Types of Transactions

        • 21.4.9 Records

        • 21.4.10 Types of Accounts

        • 21.4.11 Security Account Statements

        • 21.4.12 Transfer Agent

        • 21.4.13 Dividend-Disbursing Agent

      • 21.5 Summary

  • 22

    • Reports and Case Files

      • 22.1 Introduction

      • 22.2 Purpose

      • 22.3 Report Characteristics

      • 22.4 Discovery

      • 22.5 Report Format

      • 22.6 Sources/Informants

      • 22.7 Report Writing Mistakes

      • 22.8 Case Disposition

      • 22.9 Disclosure

      • 22.10 Witness List

      • 22.11 Case Files

      • 22.12 Sample Report

      • 22.13 Summary

  • 23

    • Audit Programs

      • 23.1 Introduction

      • 23.2 General Guidelines

      • 23.3 Industry Data

      • 23.4 Financial Analysis

        • 23.4.1 Ratio Analysis

        • 23.4.2 Vertical Analysis

        • 23.4.3 Horizontal Analysis

        • 23.4.4 Nonfinancial Data

        • 23.4.5 Cash Flow

          • 23.4.5.1 Cash Flow Statement

          • 23.4.5.2 Cash Flow Theory

          • 23.4.5.3 Net Income Adjustments

      • 23.5 Internal Controls

        • 23.5.1 Basic Concepts

          • 23.5.1.1 Management Responsibility

          • 23.5.1.2 Reasonable Assurance

          • 23.5.1.3 Methods of Data Processing

          • 23.5.1.4 Limitations

          • 23.5.1.5 Segregation of Functions

          • 23.5.1.6 Personnel

          • 23.5.1.7 Access to Assets

          • 23.5.1.8 Comparison of Accountability with Assets

          • 23.5.1.9 Execution of Transactions

          • 23.5.1.10 Recording of Transactions

        • 23.5.2 Internal Control Checklist

        • 23.5.3 Forensic Auditing

        • 23.5.4 Forensic Audit Phases

          • 23.5.4.1 Recognition and Planning Stage

          • 23.5.4.2 Evidence Collection

          • 23.5.4.3 Evidence Evaluation

          • 23.5.4.4 Communication

      • 23.6 Evidence-Gathering Techniques

      • 23.7 Fraud Indicators

        • 23.7.1 Environmental Symptoms

        • 23.7.2 Personal Symptoms

      • 23.8 Types of Fraud

        • 23.8.1 Kiting

        • 23.8.2 Lapping

        • 23.8.3 Ghost Employees

        • 23.8.4 Illegal Activities

        • 23.8.5 Legal Activities

        • 23.8.6 Intelligence

      • 23.9 Summary

  • 24

    • Seizures and Forfeitures

      • 24.1 Introduction

      • 24.2 Federal Laws

      • 24.3 Property

      • 24.4 Civil Forfeiture

      • 24.5 Criminal Forfeiture

      • 24.6 Innocent Owner

      • 24.7 Federal Guidelines

      • 24.8 Use and Transfer of Forfeited Property

      • 24.9 Assets Forfeiture Fund

        • 24.9.1 Liens and Mortgages

      • 24.10 Internal Revenue Service Rewards

      • 24.11 Summary

  • 25

    • Judicial System

      • 25.1 Introduction

      • 25.2 History

      • 25.3 Local Law Enforcement

      • 25.4 Officers and Deputies

      • 25.5 State Law Enforcement

      • 25.6 Federal Law Enforcement

      • 25.7 Foreign Law Enforcement

      • 25.8 Misdemeanor vs. Felony

      • 25.9 Hearings

      • 25.10 Grand Jury

        • 25.10.1 History

        • 25.10.2 Rule 6, Federal Rules of Criminal Procedure

        • 25.10.3 Secrecy

      • 25.11 Pretrial Procedures

      • 25.12 Trial

        • 25.12.1 Jury Selection

        • 25.12.2 Opening Arguments

        • 25.12.3 Evidence by the Prosecution

        • 25.12.4 Evidence by the Defense

        • 25.12.5 Closing Arguments

        • 25.12.6 Jury Deliberations

        • 25.12.7 Verdict

      • 25.13 Plea Bargaining

      • 25.14 Sentencing

      • 25.15 Punishment

      • 25.16 Summary

  • 26

    • Criminology

      • 26.1 Introduction

      • 26.2 History

      • 26.3 Schools of Criminology

        • 26.3.1 Classical School

        • 26.3.2 Positivist School

        • 26.3.3 Conflict School

      • 26.4 Biological Theories

      • 26.5 Psychological Theories

      • 26.6 Sociological Theories

        • 26.6.1 Control Theory

        • 26.6.2 Strain Theory

        • 26.6.3 Cultural Deviance Theory

        • 26.6.4 Differential Association Theory

      • 26.7 Symbolic Interaction Theory

      • 26.8 Labeling Theory

      • 26.9 Critical Criminology

      • 26.10 Radical Criminology

      • 26.11 Scientific Methodology

      • 26.12 Organized Crime

        • 26.12.1 Organized Criminal Code

        • 26.12.2 Rules of Behavior

        • 26.12.3 Survival Mechanisms

      • 26.13 Predatory Crimes

      • 26.14 Legal Definition

      • 26.15 Primitive Law

      • 26.16 Criminology and the Fraud Examiner

      • 26.17 Summary

  • 27

    • Physical Security

      • 27.1 Introduction

      • 27.2 Responsibilities

      • 27.3 Plans

      • 27.4 Evaluation

      • 27.5 Cost of Security

      • 27.6 Crisis Situations

      • 27.7 Security Considerations

      • 27.8 Sabotage

        • 27.8.1 Motives

      • 27.9 Terrorism

        • 27.9.1 Terrorist Methods

      • 27.10 Surveys

      • 27.11 Threat Assessments

      • 27.12 Loss Prevention

      • 27.13 Loss Reporting

      • 27.14 Area Protection

      • 27.15 Security Measures

        • 27.15.1 Key and Lock Controls

        • 27.15.2 Parking

        • 27.15.3 Protective Lighting

        • 27.15.4 Intrusion Detection Systems

          • 27.15.4.1 IDS Purpose

          • 27.15.4.2 IDS Determination Factors

          • 27.15.4.3 Types of Systems

          • 27.15.4.4 Sensor Systems

          • 27.15.4.5 Data/Signal Transmission System

          • 27.15.4.6 Control and Display System

          • 27.15.4.7 Power System

          • 27.15.4.8 Maintenance

      • 27.16 Security Audits

      • 27.17 Security Checklist

        • Business Security Checklist

      • 27.18 Self-Protection

      • 27.19 Summary

  • 28

    • Search Warrants

      • 28.1 Introduction

      • 28.2 Fourth Amendment

      • 28.3 Criminal Procedure

      • 28.4 Purpose

      • 28.5 Privacy Expectation

      • 28.6 Probable Cause

      • 28.7 Magistrate

      • 28.8 Staleness

      • 28.9 Probable Cause Based on Informants

      • 28.10 Particularity

      • 28.11 Places to Be Searched

      • 28.12 Items to Be Seized

      • 28.13 Generic Description

      • 28.14 Permeated-with-Fraud Concept

      • 28.15 Plain-View Doctrine

        • 28.15.1 Inadvertent Discovery

        • 28.15.2 Immediately Apparent Requirement

      • 28.16 Affidavit Inaccuracies

      • 28.17 Exclusionary Rule

        • 28.17.1 Inevitable Discovery Exception

        • 28.17.2 Independent Source Rule

      • 28.18 Intermingling of Documents

      • 28.19 Effect of Unauthorized Seizure on Valid Search

      • 28.20 Conforming Warrants to Technology

      • 28.21 Electronic Communications Privacy Act

      • 28.22 Privacy Protection Act

      • 28.23 Summary

  • 29

    • Computer Crimes

      • 29.1 Introduction

      • 29.2 Types of Computer Crimes

      • 29.3 Warning Signs of Computer Crime

      • 29.4 Computer Crime Techniques

      • 29.5 Computer Embezzler Profile

      • 29.6 Countermeasures

      • 29.7 Computer Crime Investigation

        • 29.7.1 Preparation

        • 29.7.2 Documentary Evidence

      • 29.8 Computer Investigation

      • 29.9 Crime Scene Tool Kit

      • 29.10 General Conduct of Searches

      • 29.11 Cautions

      • 29.12 Prevention Measures

      • 29.13 Exploitation of Children

        • 29.13.1 Signs for At-Risk Children

        • 29.13.2 Suspect a Child Is Communicating with a Sexual Predator

        • 29.13.3 Prevention Measures against Predators

      • 29.14 Summary

  • 30

    • Fraud Examiner

      • 30.1 Introduction

      • 30.2 Law Enforcement

      • 30.3 Accounting Profession

      • 30.4 Business

      • 30.5 Fraud Examiner

        • 30.5.1 Association of Certified Fraud Examiners

        • 30.5.2 Ethics

        • 30.5.3 Professionalism

        • 30.5.4 Diligence

        • 30.5.5 Illegal Conduct

        • 30.5.6 Unethical Conduct

        • 30.5.7 Integrity

        • 30.5.8 Professional Competence

        • 30.5.9 Testimony

        • 30.5.10 Orders of the Court

        • 30.5.11 Obtaining Evidence

        • 30.5.12 Confidential Information

        • 30.5.13 Complete Reporting

        • 30.5.14 Professional Improvement

      • 30.6 American College of Forensic Examiners

        • 30.6.1 Requirements

        • 30.6.2 Examination for Certified Forensic Accountant

      • 30.7 Association of Anti-Money Laundering Specialists

        • 30.7.1 Requirements

        • 30.7.2 Examination for CAMS

      • 30.8 Summary

  • Appendix A: Federal Reserve Districts and American Bankers Association Numerical System

    • Federal Reserve Districts

    • The Numerical System of the American Bankers Association

      • Index to Prefix Numbers of Cities and States

      • Prefix Numbers of Cities in Numerical Order

      • Prefix Numbers of States in Numerical Order

  • Appendix B: Money Laundering Acronyms

    • Government

    • U.S. Statutes, Laws, and Reports

    • General Terminology

    • BSA Forms

  • Appendix C: Internet Sources of Information

  • Appendix D: Internet Country Codes

  • Appendix E: Glossary of Common Internet Terms

  • Bibliography

    • Suggested Reading and References

  • Index

    • A

    • B

    • C

    • D

    • E

    • F

    • G

    • H

    • I

    • J

    • K

    • L

    • M

    • N

    • O

    • P

    • Q

    • R

    • S

    • T

    • U

    • V

    • W

    • Y

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