Introduction -- The financial disciplines -- Characteristics of financial crimes -- Categories of theft -- The paper trail -- Collecting and preserving evidence -- Gathering documentary evidence -- Gathering evidence through observation -- What is a financial investigation? -- Requirements for indirect methods of proof -- The standard methods of proof -- What processes are common to all indirect methods of proof? -- The specific items case -- The bank deposits and cash expenditures case -- The net worth and personal expenditures case -- Indirect methods in tax investigations -- Unique aspects of criminal tax investigations -- The case report -- Preparation for trial -- Innovative applications.
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