THE HANDLING OF COMPLAINTS AND THE INTERVIEW OF COMPLAINANTS WHICH CALL FOR INVESTIGATIONS INTO POSSIBLE FINANCIAL CRIMES ARE ALSO CONSIDERED. COMMON INVESTIGATIONS WHICH OFTEN REQUIRE ACCOUNTING WORK ARE LISTED, AND BASIC ACCOUNTING PRINCIPLES TO KEEP IN MIND DURING AN EXAMINATION OF BOOKS AND RECORDS ARE INDICATED. EXAMPLES ARE PROVIDED WHICH SHOW HOW SUCH PRINCIPLES ARE APPLIED IN AN EMBEZZLEMENT SCHEME, FAILURE TO RECORD STOLEN CASH, THEFTS OF MERCHANDISE, AND PAYMENTS TO FICTITIOUS RECIPIENTS. LEGAL PROCEDURES FOR GAINING ACCESS TO BOOKS AND RECORDS ARE INDICATED. METHODS OF CONCEALMENT OF EMBEZZLEMENTS ARE DISCUSSED, AND TYPES OF ACCOUNTS THAT SHOULD BE EXAMINED WHEN SEARCHING FOR BRIBE PAYMENTS ARE LISTED. THE INVESTIGATIVE ACCOUNTANT'S PREPARATION OF WORKPAPERS, INTERVIEWS, REPORT WRITING, PREPARATION FOR TESTIMONY AT TRIAL, AND THE SUPPLIES NEEDED FOR INVESTIGATIONS ARE CONSIDERED AS WELL. SEVEN REFERENCES ARE LISTED.