Part One explains how to interview cooperative and resistant witnesses and how to impeach untruthful ones, including the target, in a complex white-collar case. Included are techniques in preparing for and conducting the interview and interrogation and dealing with defense counsel. Part Two shows how to trace the clandestine movement of funds in fraud, corruption, and money laundering schemes. The methods include special interview formats, searches of public records, and analysis of basic financial and bank records. Instruction covers how to recognize the "red flags" of corruption and how to prepare financial profiles and other investigative tools to spot illicit transactions. In covering case tactics and strategy, Part Three integrates interviewing skills and financial investigation methods into overall case development. Included are tips on how to organize and simplify a complex record, "turn" an inside witness, and identify and rebut defenses. Appended sample documents; charts and summaries; a hypothetical case study; and IRS training manual, "Accounting for the Investigator."