1 / 13

MLA FOR ASSET TRACING & RECOVERY INVESTIGATIONS: INTELLIGENCE & EVIDENCE

MLA FOR ASSET TRACING & RECOVERY INVESTIGATIONS: INTELLIGENCE & EVIDENCE. INTELLIGENCE DEVELOPMENT. As part of an ongoing criminal investigation; As part of a financial investigation following a criminal conviction; Suspicious activity report;

haydeev
Download Presentation

MLA FOR ASSET TRACING & RECOVERY INVESTIGATIONS: INTELLIGENCE & EVIDENCE

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript


  1. MLA FOR ASSET TRACING & RECOVERY INVESTIGATIONS:INTELLIGENCE & EVIDENCE

  2. INTELLIGENCE DEVELOPMENT • As part of an ongoing criminal investigation; • As part of a financial investigation following a criminal conviction; • Suspicious activity report; • Following an incoming mutual legal assistance request; • Human Sources;

  3. Intel Development Cont’d. • Product/recordings from surveillance/interception of communications; • Financial Profiling (Land Registry, financial institutions, utilities and telephone billing); • Account Monitoring Order or similar (will require banks etc to provide details of specific transactions over specified period) Can be in ‘real time’ e.g. ATM = useful; • Customer Information Order or similar.

  4. EVIDENCE GATHERING

  5. The Range of evidence • Circumstantial; • Accomplice evidence; • Admissions; • Audit trails; • Expert evidence; • Unlikelihood of legitimate origin;

  6. The Range of Evidence cont’d • Unusual or inexplicable business dealings (e.g. a ‘bad deal’ / losing money); • Evidence of bad character; • Physical contamination of cash; • Corroboration by lies (sometimes!); • Inferences from silence (sometimes!); • Covert surveillance; • False identities, addresses and documentation. www.amicus-legal-consultants.org

  7. Recurring Issues • Production orders or equivalent (Based on: Intelligence; Financial institutions / professional advisers); Confidential/secret/ex parte hearings); • Financial Evidence: • From lifestyle (e.g. cash based / undeclared income); • ‘Legitimate’ income; • Associates (business and social); • Transfers of Funds. www.amicus-legal-consultants.org

  8. Recurring Issues (contd.) • Tracing of assets • Has there been purchase of real property or high value goods? • Are assets hidden offshore? • Have associates / third parties been used to assist? www.amicus-legal-consultants.org

  9. Recurring Issues cont’d. • Criminal Association • Is there a link with other criminals? • Ascertain via surveillance, use of UC, ‘lifestyle’ evidence; • Prison visits to associates? • Financial transfers? • Telephone billing etc. www.amicus-legal-consultants.org

  10. General Covert Methodology • Use of human sources; • Interception of telephone calls / e-mail traffic; • Monitoring of accounts; • Recovery of billing details and of stored text messages etc; • Cell site analysis; • Property interference (e.g. covert searches).

  11. FORENSIC ACCOUNTANCY The forensic accountant is able to: • Trace transactions back to the money/asset • Explain transactions to the Court • Analyse international money flows • Conduct a full analytical review • Aid the court’s understanding of the industry/business

  12. FORENSIC ACCOUNTANCY cont’d • Identify unexplained turnover & consultancy fees • Link related parties? • Focus on likely areas of misstatement • Explain accounting standards • Provide recognition of income • Review balance sheet, profit & loss account

  13. FORENSIC ACCOUNTANCY cont’d. • Sampling – statistical v likely frauds Recording the transactions • Use of all the information available • Tracing in both directions • Use of IT resources • Use of insolvency, civil, criminal routes • Understanding different jurisdictions

More Related