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

Botes, Christo

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.citation	Botes, Christo (2009) Utilising advanced accounting software to trace the reintegration of proceeds of crime, from underground banking into the formal banking system, University of South Africa, Pretoria, <http://hdl.handle.net/10500/791>	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.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