When Financial Statements Contain Laundered Money 403
When No Records Have Been Prepared by the Terrorist 408
Summary of Forensic Accounting Observations 413
A Forensic Accounting Methodology to Support Counterterrorism 415
Summary 421
Conclusion 423
CHAPTER 8 Civil versus Criminal Law Comparison 445
Comparison 457
What If You Suspect Embezzlement?--The Three Big Don'ts and Several Do's 457
Conclusion 469
Appendix
Forensic Inventory: Forensic Tools, Techniques, Methods, and Methodologies 471
Bibliography 517
About the Authors and Contributors 521
Index 529
The definitive, must-have guide for the forensic accounting professional
A comprehensive and practical overview of civil and criminal forensic accounting methodology, Financial Forensics Body of Knowledge defines the profession of forensic accounting, capturing and codifying methods that define the body of knowledge. Filled with practical forensic accounting tips, tools and techniques, the book contains contributions from US and global professionals spanning all aspects of the financial community, including the law enforcement, investment, investigative, and regulatory arenas. Provides immediately useful tools Includes more than 200 tips and techniques Globally relevant content, with cutting-edge counterterrorism forensic accounting methodology Supported by a continually updated Internet-based software application Offers contributions from twenty financial experts in law enforcement, investigative, and regulatory fields
Accompanied by a frequently updated Internet-based software application, Financial Forensics Body of Knowledge will refine financial information users' approaches, techniques, and methods with useful tools and tips that reflect the continually growing body of forensic accounting knowledge.
DARRELL D. DORRELL, CPA, ABV, MBA, ASA, CVA, DABFA, CMA, is a principal and founding partner of financialforensics¯®. He is a nationally recognized expert witness, speaker, and author and has trained many organizations in twenty-four U.S. states, Canada, and Puerto Rico, including the FBI, U.S. Department of Justice, SEC, Bankruptcy Bar Association, AICPA, NACVA, IMA, PricewaterhouseCoopers, and thirteen state CPA societies. He authored nearly seventy technical articles in nearly two dozen professional journals and coauthored "Counterterrorism: Conventional Tools for Unconventional Warfare" and "Forensic Accounting: Counterterrorism Weaponry" for the U.S. Department of Justice.
GREGORY A. GADAWSKI, CPA/ABV, CFE, CIRA, CVA, is a principal and founding partner of financialforensics¯®, with over fifteen years of professional experience. He is a recognized expert witness in state and federal courts in both civil and criminal matters. He has contributed to several professional journals and coauthored "Counterterrorism: Conventional Tools for Unconventional Warfare" and "Forensic Accounting: Counterterrorism Weaponry" for the U.S. Department of Justice.