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NCJ Number: 62649 Add to Shopping cart Find in a Library
Title: SOME USEFUL NOTES RE: INVESTIGATIVE ACCOUNTING
Journal: ECONOMIC CRIME DIGEST  Volume:5  Issue:3  Dated:(JULY-SEPTEMBER 1979)  Pages:5-16
Author(s): R F MILNE
Corporate Author: National District Atorneys Assoc
United States of America
Date Published: 1979
Page Count: 12
Sponsoring Agency: National District Atorneys Assoc
Alexandria, VA 22314
US Dept of Justice
Washington, DC 20531
Grant Number: 78 DF-AX-0170
Sale Source: National District Atorneys Assoc
44 Canal Center Plaza
Suite 110
Alexandria, VA 22314
United States of America
Language: English
Country: United States of America
Annotation: GUIDELINES ARE OUTLINED FOR INVESTIGATORS AND PROSECUTORS WHOSE WORK ON WHITE-COLLAR CRIMES INVOLVES THE EXAMINATION OF FINANCIAL RECORDS.
Abstract: ORIGINALLY PREPARED FOR USE IN INFORMAL SEMINARS, THE GUIDELINES ARE INTENDED AS AN AID IN THE INVESTIGATION AND PROSECUTION OF SUCH CRIMES AS FRAUD, FALSE STATEMENTS AND CLAIMS, FALSE ENTRIES IN BUSINESS RECORDS, EMBEZZLEMENT, MISAPPLICATION OF FUNDS, BRIBERY, KICKBACKS, TAX VIOLATIONS, ANTITRUST ACTIVITIES, FORGERY, SECURITIES VIOLATIONS, COMPUTER CRIMES, AND OTHER CRIMES INVOLVING FINANCIAL MANIPULATION. THE ROLE, FUNCTIONS, AND QUALIFICATIONS OF INVESTIGATIVE ACCOUNTANTS ARE DEFINED, AND PROCEDURES FOR HANDLING COMPLAINTS IN CASES INVOLVING ALLEGED FINANCIAL MISCONDUCT ARE DISCUSSED. TYPES OF CASES WHICH OFTEN REQUIRE ACCOUNTING WORK AS PART OF THE INVESTIGATION ARE IDENTIFIED. BASIC ACCOUNTING PRINCIPLES TO BE KEPT IN MIND DURING THE EXAMINATION OF BOOKS AND RECORDS IN CRIMINAL CASES ARE POINTED OUT, AS ARE CLUES AND EVIDENCE THAT MAY BE FOUND IN FINANCIAL RECORDS. PROCEDURES FOR EXAMINING RECORDS AND CONDUCTING INTERVIEWS IN WHITE-COLLAR CASES ARE DISCUSSED. SUGGESTIONS FOR DOCUMENTING INVESTIGATIVE AUDITS, WRITING REPORTS, CONSTRUCTING A CASE ON THE BASIS OF INFORMATION GLEANED FROM FINANCIAL RECORDS AND OTHER SOURCES, AND PREPARING TESTIMONY ARE PRESENTED. ALSO INCLUDED ARE NOTES ON ACCOUNTING SUPPLIES AND REFERENCE MATERIALS, PLUS A LIST OF PUBLICATIONS CONTAINING DETAILED DISCUSSIONS OF INVESTIGATIVE ACCOUNTANCY. (LKM)
Index Term(s): Criminal investigation; White collar crime
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