Tax Fraud Investigation Course

Upon completing this Tax Fraud Investigation course, participants will be able to:

• Conduct effective tax crime and fraud investigation
• Identify the critical factors of the tax crime and fraud investigation process
• Recognise the key stages of tax crime and fraud investigation
• Identify the elements required for tax crime and fraud investigative decision-making
• Understand the principles of the “Investigative Mindset”
• Summarise the fundamental elements of investigative strategies

CONTENT

Managing and Leading Investigations – Domestic and International

• Introduction
• The importance of financial investigations
• Management of financial investigations
• Leadership skills
• Managing limited resources
• Domestic investigations
• International investigations

Investigative Techniques

• Sources of information
• The investigative responsibility of banks and other economic institutions
• Prosecutorial and investigative challenges
• Threats and risks assessments
• Tools for effective investigation

Complex Money Laundering

• Illicit flows of finances
• Track money in complex financial arrangements
• Case study: Money laundering in an industry of choice

Financial Intelligence Units

• Usage of modern techniques to identify connections between suspects of financial crimes
• Various agencies involved in the battle against financial crimes
• International instruments available

Suspicious Transactions Reports

• Electronic sales suppression
• False invoicing
• Identifying tax crimes via transaction reports
• Checklist to audit corporate reports

Intelligence Analysis

• Analysis of different co-operation models
• Combating financial crime
• Models for sharing information between tax administration and law enforcement units
• The role of the Financial Information Unit and financial regulators

Advanced Interviewing Techniques

• Methods of proof
• Planning, conducting and recording interviews
• Best practices
• International initiatives
• Planning, conducting and recording interviews
• Investigative techniques
• Effective interview guidelines
• Dos and don’ts of investigative interviews
• The role of human psychology in conducting investigative interviews

Identifying, Freezing and Recovering Assets

• Functions of point of sales systems
• Areas of risk to tax administrations
• Case Study: issue of tax crime in the fisheries sector
• Frauds over taxes on profit and earnings
• Customs duties
• VAT
• Social security
• Recovering the proceeds of crime

FOR WHOM:

Accountants, Auditors, Payroll Administrators, Tax Administrators and others who perform related functions in Public and Private Sectors.

TRAINING METHODOLOGY

The training methodology combines lectures, discussions, group exercises and illustrations. Participants will gain both theoretical and practical knowledge of the topics. The emphasis is on the practical application of the topics and as a result participant will go back to the workplace with both the ability and the confidence to apply the techniques learned to their duties.