Terrorist Financing Money Laundering And Tax Evasion

Author: Jayesh D'Souza
Publisher: CRC Press
ISBN: 1439828504
Size: 47.17 MB
Format: PDF
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Tracking funding is a critical part of the fight against terrorism and as the threat has escalated, so has the development of financial intelligence units (FIUs) designed to investigate suspicious transactions. Terrorist Financing, Money Laundering, and Tax Evasion: Examining the Performance of Financial Intelligence Units provides a thorough analysis of the financing phenomenon from the raising of funds to government agencies’ efforts to interdict them to measuring and monitoring the outcomes of these efforts. This volume begins by presenting deep-rooted conflicts in the Middle East, the United States, the Indian subcontinent, Northern Ireland, and South America that have led to modern terrorism. It describes recent developments in counterterrorism and discusses the next steps in intelligence reform. Next, the author discusses how financial crime is committed, examining the source of funds from money laundering and tax evasion among others, and the transfer of these funds. He then covers performance and risk management, and the process of measuring performance using the balanced scorecard method. The book presents an overview of anti-money laundering and counterterrorist financing initiatives in several regions around the globe: the European Union, Asia Pacific, North America, Latin America and the Caribbean, the Middle East, and Africa. It concludes with a survey of experts’ opinions on the efficacy of current programs and recommendations for improving government performance in countering terrorist financing and related money laundering and tax evasion. Knowing what to target and how to measure results are essential for performance enhancement in preventing and interdicting financial criminal activity. Establishing the need for accurate assessment of the success and failure of FIUs, the book demonstrates how monitoring and measuring progress is a crucial part of financial interdiction efforts in the fight against terrorism.

Illegal Entrepreneurship Organized Crime And Social Control

Author: Georgios A. Antonopoulos
Publisher: Springer
ISBN: 3319316087
Size: 15.64 MB
Format: PDF, ePub, Mobi
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This book covers organized crime groups, empirical studies of organized crime, criminal finances and money laundering, and crime prevention, gathering some of the most authoritative and well-known scholars in the field. The contributions to this book are new chapters written in honor of Professor Dick Hobbs, on the occasion of his retirement. They reflect his powerful influence on the study of organized crime, offering a novel perspective that located organized crime in its socio-economic context, studied through prolonged ethnographic engagement. Professor Hobbs has influenced a generation of criminology researchers engaged in studying organized crime groups, and this work provides a both a look back and this influence and directions for future research. It will be of interest to researchers in criminology and criminal justice, particularly with a focus on organized crime and financial crime, as well as those interested in corruption, crime prevention, and applications of ethnographic methods.

Anti Money Laundering

Author: Waleed Alhosani
Publisher: Springer
ISBN: 1137594551
Size: 73.69 MB
Format: PDF, ePub, Mobi
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This book critically analyses the role of the United Arab Emirates Financial Intelligence Unit (FIU) in the Suspicious Activities Reports regime. The author pays particular attention to its functions and powers in dealing with Suspicious Activities Reports and relevant requirements imposed upon the reporting entities. In the analysis, the author also compares the United Arab Emirates FIU model to the United Kingdom FIU model. In addition, the book investigates whether the current United Arab Emirates FIU model complies with the relevant international recommendations developed by the Financial Action Task Force in relation to the establishment of the unit, as well as its powers and functions. This book suggests that more can be done to improve the current functions and powers of the United Arab Emirates FIU in an international context. Furthermore, the author suggests that the functions and powers of the United FIU model both comply with the international requirements and beneficially extend beyond their directives.

Reference Guide To Anti Money Laundering And Combating The Financing Of Terrorism

Author: Paul Allan Schott
Publisher: World Bank Publications
ISBN: 0821365142
Size: 50.26 MB
Format: PDF, Docs
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This second edition of the Reference Guide is a comprehensive source of practical information on how countries can fight money laundering and terrorist financing. Aimed at helping countries understand the new international standards, it discusses the problems caused by these crimes, the specific actions countries need to take to address them, and the role international organizations play in the process. The Reference Guide is a valuable tool for establishing effective regimes to successfully prevent, detect, and prosecute money laundering and terrorist financing.

Financial Investigation And Forensic Accounting Third Edition

Author: George A. Manning, Ph.D, CFE, EA
Publisher: CRC Press
ISBN: 143982567X
Size: 21.29 MB
Format: PDF
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As economic crimes continue to increase, accountants and law enforcement personnel must be vigilant in expanding their knowledge of ways to detect these clandestine operations. Written by a retired IRS agent with more than twenty years of experience, Financial Investigation and Forensic Accounting, Third Edition offers a complete examination of the current methods and legal considerations involved in the detection and prosecution of economic crimes. Explores a range of crimes Following an overview of the economic cost of crime, the book examines different types of offenses with a financial element, ranging from arson to tax evasion. It explores offshore activities and the means criminals use to hide their ill-gotten gains. The author provides a thorough review of evidentiary rules as well as the protocol involved in search warrants. He examines the two modalities used to prove financial crime: the Net Worth Method and the Expenditure Theory, and presents an example scenario based on real-life incidents. Organized crime and consumer fraud Additional topics include organized crime and money laundering — with profiles of the most nefarious cartels — consumer and business fraud and the different schemes that befall the unwary, computer crimes, and issues surrounding banking and finance. The book also presents focused and concrete advice on trial preparation and specific accounting and audit techniques. New chapters in the third edition New material enhances this third edition, including new chapters on investigative interview analysis and document examination, as well as advice for fraud examiners working on private cases, including the preparation of an engagement letter. For a successful prosecution, it is essential to recognize financial crime at its early stages. This practical text presents the nuts and bolts of fraud examination and forensic accounting, enabling investigators to stay ahead of an area that is increasingly taking on global importance.

Asset Recovery Handbook

Author: Jean-Pierre Brun
Publisher: World Bank Publications
ISBN: 9780821386354
Size: 73.14 MB
Format: PDF, ePub, Docs
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This handbook is designed as a 'how-to' manual that guides practitioners as they grapple with the strategic, organizational, investigative, and legal challenges of recovering assets that have been stolen by corrupt leaders and hidden abroad.

Work Like A Spy

Author: J. C. Carleson
Publisher: Penguin
ISBN: 110160817X
Size: 49.86 MB
Format: PDF, Mobi
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“The book you are holding will fundamentally change the way you look at the collection, compartmentalization, analysis, distribution, application, and protection of intelligence in your business. J. C. Carleson’s presentation of years of spy tradecraft will make you a more effective force within your organization.” —James Childers, CEO, ASG Global, Inc. When J. C. Carleson left the corporate world to join the CIA, she expected an adventure, and she found it. Her assignments included work in Iraq as part of a weapons of mass destruction search team, travels throughout Afghanistan, and clandestine encounters with foreign agents around the globe. What she didn’t expect was that the skills she acquired from the CIA would be directly applicable to the private sector. It turns out that corporate America can learn a lot from spies—not only how to respond to crises but also how to achieve operational excellence. Carleson found that the CIA gave her an increased understanding of human nature, new techniques for eliciting informa­tion, and improved awareness of potential security problems, adding up to a powerful edge in business. Using real examples from her experiences, Carle-son explains how working like a spy can teach you the principles of: Targeting—figuring out who you need to know and how to get to them Elicitation—a subtle way to get the answers you need without even asking a question Counterintelligence—how to determine if your organization is unwittingly leaking information Screening—CIA recruiters’ methods for finding and hiring the right people The methods developed by the CIA are all about getting what you want from other peo­ple. In a business context, these techniques apply to seeking a new job, a promotion, a big sale, an advantageous regulatory ruling, and countless other situations. As Carleson writes, “In a world where infor­mation has a price, it pays to be vigilant.” Her book will show you how.