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NCJRS Abstract

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NCJ Number: 148399 Find in a Library
Author(s): R A Nossen; J W Norvelle
Date Published: 1993
Page Count: 199
Sponsoring Agency: Thoth Books
Richmond, VA 23242
Publication Number: ISBN 0-9623645-2-5
Sale Source: Thoth Books
P.O. Box 29622
Richmond, VA 23242
United States of America
Type: Survey
Language: English
Country: United States of America
Annotation: This book describes specific techniques and strategies that law enforcement officers can use to detect, investigate, and prosecute financial crimes; it is also designed to create among university students an awareness of the importance of developing this type of capability.
Abstract: The first three chapters discuss the evolution, construction, and application of the net worth investigative technique, which applies the IRS net worth concept to the investigation of non-tax financial crimes. The investigative plan outlined here consists of five phases: quiet inquiries, execution of search warrants, receipt of information from banks and other sources, analysis of checking and savings accounts, and preparations for trial. Subsequent chapters discuss the admissibility of documentary evidence to prove financial crimes, interrogation techniques, internal banking procedures, and illustrative cases employing source and application of funds schedules. 3 appendixes
Main Term(s): Criminology
Index Term(s): Evidence collection; Financial management; Investigative techniques; White collar crime; White collar crime investigation training
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