Criminal financial investigations : the use of forensic accounting techniques and indirect methods of proof /: the use of forensic accounting techniques and indirect methods of proof. (©2013)

• Record Type: Book
• Further Information: Note: Gregory A. Pasco.
• Other Names: Pasco, Gregory A
• Contents: Introduction ; What Is Forensic Accounting?; Criminological Theories; Motive; Opportunity; Financial Crimes; Legal Requirements; The Financial Disciplines; General Business Operations; Providing Goods; Providing Services; Providing Ideas; Record Retention; Basic Accounting; Books and Records; Basic Tax Law; Regulatory Agencies; Characteristics of Financial Crimes; Spending; Saving; The Structure; Conspiracy; Fraud; Categories of Theft; Theft; Burglary; Larceny; Robbery; Embezzlement; Swindle; Schemes; The Paper Trail; What Is the "Paper Trail?"; What Does the Paper Trail Look Like?; Check Registers; Stocks and Bonds; Real Property; Vehicles; Other Assets; Jewelry; Furs and Clothing; Collectibles; Antiques; Philately; Numismatics; Artwork ; Liabilities; Collecting and Preserving Evidence; Interviewing; Gathering Documentary Evidence; Documentation; Relevance; Materiality; Competency; Gathering Evidence through Observation; Observation; Surveillance; Moving Surveillance; Electronic Surveillance and Monitoring; Telephonic Intercepts; Undercover Operations and Body Wires; Search and Seizure; Reasonable or Unreasonable; Probable Cause; Oath or Affirmation; Particular Description; Preparing an Affidavit for a Search Warrant; The Affidavit; The Affiant; Probable Cause; Oath or Affirmation; Particular Description; Executing the Warrant; What Is a Financial Investigation?; The Theory behind Indirect Methods of Proof; Requirements for Indirect Methods of Proof; The Standard Methods of Proof; Specific Items; Bank Deposits and Cash Expenditures; Net Worth and Personal Expenditures; Hybrid Methods; Percentage Markup; The Cash-T; What Processes Are Common to All Indirect Methods of Proof?; Starting Point; Likely Source of Income; Identify All of the Players; Following All Available Leads; Mathematical Accuracy; Addressing Potential Defenses; The Cash Hoard; Personal Loans; Denial of True Ownership; The Specific Items Case; Case Summary; Evidence Developed; Other Information; The Bank Deposits and Cash Expenditures Case; Case Summary; The Net Worth and Personal Expenditures Case; Case Summary; Cash on Hand; Cash in Banks; House: Maple Street; New House; Donut Shop; Stocks and Bonds; Ford Taurus; Jeep Cherokee/Lincoln; Colorado Condominium; Indirect Methods in Tax Investigations; Types of Tax Crimes; Understating Income ; Overstating Expenses; Other Tax Crimes; Tax-Related Crimes; False Returns; False Preparer Schemes; Tax Shelter Schemes; Unique Aspects of Criminal Tax Investigations; Additional Steps Needed in Tax Cases; The Case Report; Introduction; Recommended Charges; History of Subjects; Business History; Theory; Venue; Starting Point; Likely Source of Income; Evidence of Intent; Evidence; Defense of Subject; Conclusions and Recommendations; Preparation for Trial; Packaging the Evidence; Grand Jury Presentation; Pretrial Conferences; Pretrial Interviews; The Trial; Innovative Applications; Forfeiture; Money Laundering; Financial Investigating and Counterterrorism;
• Edition: 2nd ed
• Publisher Details: CRC Press : Boca Raton, FL
• Publication Date: 2013
• Copyright Date: 2013
• Extent: 1 online resource (xvii, 277 pages), illustrations
• Subjects: 363.25; Forensic accounting -- United States; Forensic accounting; United States; Electronic books
• Languages: English
• ISBNs: 9781466562646; 1466562641
• Notes: Note: Includes bibliographical references and index.
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.