Centro de Documentação da PJ
Monografia
 CD302 |
Trafficking in Human Beings (THB) financial investigation handbook [Documento electrónico].- [The Hague] : ALEFA - Association of Law Enforcement Forensic Accountants, 2018.- 1 CD-ROM ; 12 cm
This handbook is intended to be of practical use to financial investigators in EU Member States helping them to follow the money in THB cases, trace assets and analyse financial evidence. Project funded with support from the European Commission. Ficheiro de 2,54 MB em formato PDF (33 p.).
TRÁFICO DE PESSOAS, ANÁLISE FINANCEIRA, PERÍCIA CONTABILÍSTICA, CRIME ORGANIZADO, REDE CRIMINOSA, UNIÃO EUROPEIA
Foreword and acknowledgements. Executive summary. Findings. Recommendations. 1. Introduction. 1.1 Definition of THB. 1.2 Human trafficking is big business. 1.3 Who are ALEFA? 1.4 ALEFA THB Project 2018. 2. Financial investigation of THB. 2.1 What is a financial investigation? 2.2 Financial investigation or forensic accounting? 2.2.1 When to use a Forensic Accountant? 3. Financial Investigation - Phase I Identification. 3.1 Reactive identification. 3.2 Proactive identification. 4. Financial investigation - Phase II Investigation. 4.1 Sources of financial information. 4.2 Identified methods of repatriating the proceeds from THB. 4.3 Suggested interrogation questions related to the financial investigation. 4.4 Money transfers and payment methods. 4.5 Calculation of the proceeds of crime. 4.6 Using a business model to analyse the THB case. 4.6.1 Business Model Canvas. 4.6.2 Project Jackal. 4.7 Cost Structure Analysis. 4.8 Money laundering in THB. 4.9 Legitimate Businesses. 4.10 International issues. 5 Financial Investigation - Phase III Litigation. 6 Financial Investigation - Phase IV Asset forfeiture. 6.1 Asset Recovery Offices (AROs). 6. 2 The Camden Asset Recovery Inter-Agency Network (CARIN). 7. Financial Investigation - Phase V Review and dissemination.Appendix A- Types Of Human Trafficking. Appendix B- Country Visits. Appendix C- Template Business Model Canvas. Appendix D- Thb Case Analysed By The Jackal Matrix (Business Model Canvas). Appendix E- Best Practices / Case Studies. Appendix F- Hawala. Appendix G- Key Country Contacts. Glossary.