02657nam a2200253 4500 395414 395414 20190304d2018 y0pory50 ba eng Trafficking in Human Beings (THB) financial investigation handbook Recurso eletrónico [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.). 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. TRÁFICO DE PESSOAS 264139 ANÁLISE FINANCEIRA 267209 PERÍCIA CONTABILÍSTICA 327374 CRIME ORGANIZADO 225700 REDE CRIMINOSA 347107 UNIÃO EUROPEIA 224774 UNIÃO EUROPEIA ALEFA 224774 Oferta 0 PJCD_302_000000000000000 2022-06-06 PJCD302 428304 PJ PJ PJ1CD302_51 PJCD302 2022-06-06 0 MO Oferta