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NCJRS Abstract

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NCJ Number: 119840 Find in a Library
Title: Uncovering Assets Laundered Through a Business
Author(s): T G Murphy
Corporate Author: Police Executive Research Forum (PERF)
United States of America
Date Published: 1989
Page Count: 30
Sponsoring Agency: Bureau of Justice Assistance
Washington, DC 20531
National Institute of Justice/
Rockville, MD 20849
NCJRS Photocopy Services
Rockville, MD 20849-6000
Police Executive Research Forum (PERF)
Washington, DC 20036
Grant Number: 87-DD-CX-K090
Sale Source: National Institute of Justice/
NCJRS paper reproduction
Box 6000, Dept F
Rockville, MD 20849
United States of America

NCJRS Photocopy Services
Box 6000
Rockville, MD 20849-6000
United States of America
Document: PDF
Type: Training (Handbook/Manual)
Language: English
Country: United States of America
Annotation: This description of money laundering and techniques for investigating it focuses on the use of local businesses as means for disguising the proceeds of criminal transactions.
Abstract: The analysis emphasizes that the extent of this type of money laundering is unknown and that individual businesses differ from one another in many of their activities. An introduction explains the different types of money laundering and distinguishes between money laundering through financial institutions and money laundering through otherwise-legitimate business activities. Three possible mechanisms of money laundering are described and demonstrated through their use in a hypothetical company. Methods generally used by auditors to uncover the given mechanism are also explained. The use of specific types of businesses for money laundering is also discussed, with emphasis on the intrinsic characteristics that make some businesses more suitable than others for money laundering. Enforcement strategies for local law enforcement officials are also presented. Figure and notes.
Main Term(s): Money laundering
Index Term(s): Auditors role in fraud detection; Drug law enforcement; Investigative auditing procedures; Investigative techniques
Note: Seventh in a series (Asset Forfeiture)
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