Study On The Use Of Accounting Methods In Criminal Investigation

Into the first decade of the 21st century, criminal form has turned out a new trend in the world-wide. In particular, many kinds of crimes spread out worldwide, such as terrorism, international crime, mafia crime, international and domestic financial crime, money laundering, gambling, complex economic crimes and occupational crime etc.With the crime forms happens to change, means of committing the crime has being updating. This situation leading to the difficulty unprecedented increased in solving criminal cases. So it is needed to constantly develop new tools in the criminal investigation.Financial accounting information is a kind of the most basic and comprehensive records in economy and society, and financial accounting have its own set of methods and systems. The vast majority of crimes will leave traces in the financial accounting information. Therefore, using the accounting method in the criminal investigation will open up a new continent in criminal investigation.At domestic and abroad the study on the accounting method used in criminal investigation was not a lot. However, substantive departments have already begun to explore it. Anglo-American law countries, especially the United States, strengthened the use of forensic accounting in the field of anti-terrorism and financial investigations, and pay more attention on the forensic accounting's usage in litigation support field, after the 911 terrorist attacks and the Enron's bankruptcy. Recent years in China, forensic accounting use in the litigation field had been paid more and more attention, with the focus on accounting Evaluation.The purpose of this paper is to explore a new method in criminal investigation, by studying the role of this accounting method plays in criminal investigation. This paper is about 30000 words totally, consists of five parts. The first two parts belong to the basic theory, the three parts followed belong to the methodology, and this paper focuses on the methodological aspects. The first part is an overview of accounting methods in criminal investigation. First of all introduce the basic concepts of accounting methods in criminal investigation. Then clarify the meaning of accounting methods in criminal investigation by comparing it with the related concepts such as forensic accounting. Then briefly introduce the related research and development in domestic and abroad, mainly take forensic accounting in the United States and forensic accounting in our country as a reference object. Finally elaborate the significance of accounting methods in criminal investigation by two aspects; one is the role that accounting methods play in criminal investigation, another is the new changes of current crime.The second part is a brief description about the basic principles and basic methods of accounting methods in criminal investigation. First, describe the basic principles of using accounting methods in investigation according to the basic principles of accounting. Furthermore, describe the basic method of using accounting methods in investigation through the accounting and auditing basic methods. It lists two major categories of basic methods, one is the method to review written materials; another is the method to confirm the objective things.Starting from the third part, discussions are focused on the methodology of accounting methods in criminal investigation, including the procedures, policy design and the using field.The third part describe the major procedure of using accounting methods in investigation, including the main mission objectives of accounting investigation must be clear before the investigation starts, and then determine the specific scope of the accounting investigation according to these mission objectives. After the objectives and scope identified well, determine the steps of the investigation depending on the target and scope, and carry out the steps.The fourth part mainly elaborate the policy design of accounting methods in criminal investigation, including four aspects: cover up the identity of investigators; cover up the contents of the financial information right to be involved in investigation; the strategies of gathering evidence; as well as the strategies of organize a secret accounting investigation.Last part mainly elaborate the main using field of accounting methods in criminal investigation. This paper selected four typical types of crimes, elaborate respectively that the role accounting methods play and the policy design in the investigations of these types of crimes.