George A. Manning – Financial investigation and forensic accounting (2nd ed)

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George A. Manning – Financial investigation and forensic accounting (2nd ed)

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In recent years, the law enforcement community has become more aware of “white collar” crime, yet has lacked the training for combating these criminals. Meanwhile, accountants are witnessing a rise in financial crime, but are not accustomed to examining for fraud during their audits. It has become imperative for students training for law enforcement and accounting careers to expand their knowledge and expertise to include both legal and financial aspects of economic crime.

Written by a retired IRS agent with more than twenty years of experience, Financial Investigation and Forensic Accounting, Second Edition offers a thorough examination of current methods and legal concerns for the detection and prosecution of economic crime. The text guides readers through the process, from detection to indictment and conviction.

It explains the mechanics of gambling, fraud, and money laundering, and then illustrates how prosecutors present the tax codes, offshore banking laws, and the RICO statutes to judges and juries.

This updated edition provides additional focus on locating terrorist funds, related new laws enacted, and computer fraud. Each chapter provides a summary along with applicable outlines.

The increasing corrupt state of business makes it essential to recognize financial crime at an early stage and follow the proper procedures for prosecution. This practical textbook provides students with a solid understanding of fraud examination and forensic accounting that they will need throughout their careers.

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