Guidelines are provided for interviewing cooperative witnesses, interrogating recalcitrant witnesses and obtaining helpful admissions and truthful cooperation, dealing with counsel, examining untruthful witnesses, and obtaining impeachments. Methods of making illegal payments and transfers are identified; and schemes to conceal illegal payments and transfers are described, including on-book, overbilling, and off-book schemes. Indicators of fraud and corruption are specified, and methods of proving illegal transfers and payments are delineated. Sources of information for developing a financial/behavioral profile, including public record information, are described. Procedures for tracing illegal income are outlined. Money hiding and laundering methods are identified, together with techniques for detecting and proving money laundering. A consideration of case strategy and tactics covers legal elements of fraud, corruption, and racketeering offenses; racketeer influenced and corrupt organizations, evidence collection and analysis, investigative techniques, and report writing. Sixteen figures are appended.