Institutional Repository

Utilising advanced accounting software to trace the reintegration of proceeds of crime, from underground banking into the formal banking system

UnisaIR/Manakin Repository

Show simple item record

dc.contributor.advisor Olivier, Nicolaas Jacobus Campher en
dc.contributor.author Botes, Christo en
dc.date.accessioned 2009-08-25T10:46:45Z
dc.date.available 2009-08-25T10:46:45Z
dc.date.issued 2009-08-25T10:46:45Z
dc.date.submitted 2008-04-30 en
dc.identifier.uri http://hdl.handle.net/10500/791
dc.description.abstract The aim of this paper is to research how advanced accounting software can be used by police detectives, financial risk specialists and forensic investigation specialists, who are responsible for the investigation and tracing of the reintegration of proceeds of crime, from underground banking into formal banking system (pro active and reactive money laundering investigation) with a view on criminal prosecution. The research started of by looking at the basic ways how proceeds of crime are smuggled before it is integrated into the formal banking system. In that context, the phenomenon of Underground banking was researched. Currency smuggling, Hawala currency transfer schemes and the way in which it is used to move proceeds of crime were discussed in detail. Thereafter Formal banking and the way in which proceeds of crime is reintegrated from underground banking structures into formal banking systems were discussed. The use of advanced accounting software to trace the point where proceeds of crime are reintegrated into formal banking were researched extensively. Accounting software and investigative techniques on how to trace financial transactions which might be tainted with proceeds of crime were discussed. Accounting software which can be used on office computers such as laptops were discussed and more advanced automated systems which can be used to trace proceeds of crime transactions in the formal banking systems were also discussed. In specific, the investigative techniques on how to use these systems as investigative tools were discussed in great detail. This research paper gives a truly unique perspective on the financial investigative and analytical angle on proceeds of crime and money laundering detection. en
dc.format.extent 1 online resource (1 v. (various pagings))
dc.language.iso en en
dc.subject No keywords available en
dc.subject.ddc 363.259680968
dc.subject.lcsh Forensic sciences -- South Africa
dc.subject.lcsh Forensic accounting -- South Africa
dc.subject.lcsh Computer crimes -- Investigation -- South Africa
dc.subject.lcsh Computer crimes -- South Africa -- Prevention
dc.subject.lcsh Criminal investigation -- South Africa
dc.subject.lcsh Information storage and retrieval systems -- Criminal investigation -- South Africa
dc.subject.lcsh Fraud investigation -- South Africa
dc.subject.lcsh White collar crime investigation -- South Africa
dc.subject.lcsh Money laundering investigation -- South Africa
dc.subject.lcsh Money laundering -- South Africa -- Prevention
dc.subject.lcsh Hawala system
dc.subject.lcsh Accounting fraud -- South Africa
dc.subject.lcsh Accounting -- South Africa -- Software
dc.subject.lcsh Electronic data processing -- South Africa -- Auditing
dc.subject.lcsh Banks and banking -- South Africa -- Records and correspondence
dc.subject.lcsh Accounting -- South Africa -- Computer programs
dc.title Utilising advanced accounting software to trace the reintegration of proceeds of crime, from underground banking into the formal banking system en
dc.type Dissertation en
dc.description.department Criminal Justice en
dc.description.degree M.Tech. (Forensic Investigation) en


Files in this item

This item appears in the following Collection(s)

  • Unisa ETD [4564]
    Electronic versions of theses and dissertations submitted to Unisa since 2003

Show simple item record

Search UnisaIR


Browse

My Account

Statistics