Financial Investigation and Forensic Accounting

By George A. Manning and Manning George

Embezzlement, graft, fraud and money laundering are among the hardest crimes to prosecute. Investigation is impossible without an understanding of the law, accounting, finance, and banking procedures. Law enforcement must have the proper weapons to combat the evolving sophistication of financial crimes. Financial Investigation and Forensic Accounting offers a thorough examination of current methods and legal concerns for the detection and prosecution of economic crime. The author is an I.R.S. agent with 15 years experience in fraud investigation. The book guides law enforcement and prosecutors from detection through indictment and conviction. The author explains the mechanics of gambling, fraud and money laundering. He illustrates how prosecutors present the tax codes, off-shore banking laws, and the Racketeer-Influenced and Corrupt Organization (RICO) statutes to judges and juries. Financial Investigation and Forensic Accounting details the exacting legal standards for the successful execution of warrants, seizures and forfeitures. Manning's work is a guidebook for error-free prosecution. His multidisciplinary concept, integrating accounting, law enforcement, and financial savvy, is an invaluable approach to the detection and prosecution of economic crime.

• Format: Hardcover
• Language: English
• ISBN: 0849304350
• ISBN13: 9780849304354
• Release Date: June 1999
• Publisher: CRC Press
• Length: 488 Pages
• Weight: 2.40 lbs.
• Dimensions: 1.2" x 7.3" x 10.3"

Customer Reviews

Financial Investigation & Forensic Accounting Review

G.A. Manning does an excellent job of taking complex subjects, like law and accounting, and makes them interesting and easy to read. The book is a superb reference to the beginner by way of providing a broad overview of the many facets that forensic examiners are exposed to. The book is also a superb reference to the advanced reader as it reiterates in detail many of the audit program, internal control and evidentiary procedures. As a Certified Management Accountant in pursuit of the Certified Forensic Accounting designation, I enjoyed the book greatly.