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Economic Crimes - Investigative Principles and Techniques

NCJ Number
L E Somers
Date Published
238 pages
This workbook presents an overview of economic crime, requisite skills and investigative principles needed for their solution, and the special demands faced by economic crime units.
Following definitions of economic crimes against businesses, investors, consumers, and the general public, the management of the economic crime unit is considered with respect to planning, motivation, communication, and leadership style. Strategic and tactical intelligence then are examined, as are intelligence collection, collation, and analysis (including matrix and computer-aided analysis). An introduction to accounting systems and processes includes a case study of the use of accounting skills in investigation. Methods for tracing financial transactions and for organizing financial evidence in investigation and reports are reviewed. An examination of computer languages, systems, processes, and personnel is followed by a discussion of the impact of computer crime, the varieties of such crime and their detection, and collection and preservation of physical evidence. The motives of arson for profit are outlined, as are specific arson fraud schemes. Arson investigation and enforcement strategies also are covered. Study assignments and questions accompany each chapter; appendixes include an economic crime investigation unit model and a listing of State and Federal economic crime-related laws. A glossary and index are included.