Forensic Audit 1 – Tax Crime Investigation Processes & Techniques

Description

Introduction

This workshop will give participants insight and a thorough understanding of the critical skills required for tax crime investigations. It will also include gaining knowledge on following the money through complex financial arrangements and sophisticated techniques to identify links between suspects and illicit financial activities. The participants will also increase awareness of the risks to countries posed by tax crime, corruption and money laundering, and the role that tax crime investigators can play in combating these offences.

Successful tax investigations often rely on effective co-operation between government agencies and between countries. The workshop will include analysing different co-operation models and how these can be used in combating tax crimes. The workshop is structured around several topics, which will be taught through lectures, group discussions, practical exercises and participant presentations.

Course Content

• The importance of Tax crime investigations and dealing with the red flags
• The decision to investigate (investigation strategy part I)
• Principles of evidence
• Sources of information, including banks and other financial institutions
• Methods of proof
• Planning, conducting and recording interviews and Investigative techniques
• Money laundering awareness and bribery and corruption awareness
• Obtaining information from overseas
• Recovering the proceeds of crime

Learning Outcomes

• Understand the importance of Tax crime investigations
• Apply investigative techniques relevant to the Tax crime
• Be able to recognise, record and collect evidence of the tax offences