Terrorist financing, money laundering, and tax evasion: examining the performance of financial intelligence units
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Boca Raton, Fla. [u.a.]
CRC Press
2012
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XX, 212 S. graph. Darst. |
| ISBN: | 9781439828502 1439828504 |
Internformat
MARC
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| 020 | |a 9781439828502 |9 978-1-4398-2850-2 | ||
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| 100 | 1 | |a D'Souza, Jayesh |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Terrorist financing, money laundering, and tax evasion |b examining the performance of financial intelligence units |c Jayesh D'Souza |
| 264 | 1 | |a Boca Raton, Fla. [u.a.] |b CRC Press |c 2012 | |
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| 336 | |b txt |2 rdacontent | ||
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| 650 | 4 | |a Terrorismus | |
| 650 | 4 | |a Commercial crimes |x Investigation | |
| 650 | 4 | |a Intelligence service | |
| 650 | 4 | |a Terrorism |x Finance | |
| 650 | 4 | |a Money laundering | |
| 650 | 4 | |a Tax evasion | |
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Datensatz im Suchindex
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| adam_text | IMAGE 1
TABLE OF CONTENTS
ACKNOWLEDGMENTS IX
INTRODUCTION XI
AUTHOR XVII
LIST OF ABBREVIATIONS XIX
1 THE ORGANIZATION OF TERRORISM AND THE REORGANIZATION OF INTELLIGENCE 1
THE ROOTS OF RELIGION-BASED TERRORISM THE MIDDLE EAST THE UNITED STATES
OF AMERICA THE INDIAN SUBCONTINENT
NORTHERN IRELAND SOUTH AMERICA RECENT DEVELOPMENTS IN COUNTERTERRORISM
LEGISLATION AND SURVEILLANCE
LAW ENFORCEMENT INTELLIGENCE REFORM UNITED STATES OF AMERICA UNITED
KINGDOM
AUSTRALIA CANADA OTHER COUNTRIES THE NEXT STEPS IN INTELLIGENCE REFORM
BALANCING COUNTERTERRORISM ACTION WITH CIVIL LIBERTIES CROSS-TRAINING
INTELLIGENCE PERSONNEL TO ENHANCE COORDINATION PROVIDING INCENTIVES FOR
COOPERATION AND DISINCENTIVES FOR
FAILURE REFERENCES
1 3 3 4 4
5 6 7 7
12 12 15 17 20
21 21 22
23
23 24
HOW FINANCIAL CRIME IS COMMITTED: THE SOURCE OF FUNDS 27
TERRORIST FINANCING 27
STATE SPONSORS 29
V
IMAGE 2
VI
TABLE OF CONTENTS
INDIVIDUAL/CORPORATE CONTRIBUTORS NONPROFIT ORGANIZATIONS GOVERNMENT
PROGRAMS ILLEGAL SOURCES
DRUGS AND EXTORTION ORGANIZED RETAIL THEFT CREDIT/DEBIT CARD AND CHECK
FRAUD MONEY LAUNDERING
TAX EVASION/FRAUD
29 29 30 30
30 31 32 38 41
STOPPING TERRORIST FUNDING: LAWS, DIRECTIVES, AND MULTILATERAL
AGREEMENTS REFERENCES 45
48
3 HOW FINANCIAL CRIME IS COMMITTED: THE TRANSFER OF FUNDS 53
FINANCIAL INSTITUTIONS 54
WIRE TRANSFERS 56
FINANCIAL INSTRUMENTS-SECURITIES 57
INSURANCE 60
INFORMAL FUND TRANSFER (IFT) SYSTEM 60
CHARITY 64
COMMODITIES 64
INTERNATIONAL TRADE 65
OFFSHORE TAX HAVENS AND FINANCIAL CENTERS 71
ALTERNATIVE REMITTANCE SYSTEMS (ARS) 78
STORED-VALUE CARDS 78
THE INTERNET AND DIGITAL CURRENCY 78
CASH COURIERS/SMUGGLERS 83
CASINOS 87
REAL ESTATE 87
REFERENCES 92
4 PERFORMANCE MEASUREMENT, RISK MANAGEMENT, AND MANAGING PERFORMANCE
USING THE BALANCED SCORECARD 97
A PRIMER ON PERFORMANCE MEASUREMENT 98
THE ROLE OF PERFORMANCE MEASUREMENT IN COUNTERING TERRORISM AND
TERRORIST FINANCING 102
RISK MANAGEMENT 104
A DERIVATIVE OF THE BALANCED SCORECARD 107
PERFORMANCE MANAGEMENT OF FINANCIAL INTELLIGENCE UNITS 109
IMAGE 3
TABLE OF CONTENTS VII
INTRODUCTORY QUESTIONS 109
QUESTIONS BASED ON THE BALANCED SCORECARD APPROACHES 110 GENERAL
QUESTIONS 111
COMPARATIVE QUESTION 111
TECHNICAL QUESTION 114
REFERENCES 115
5 AN INTERNATIONAL FOCUS ON THE FIGHT AGAINST FINANCIAL CRIME 117
THE EUROPEAN UNION SPAIN UNITED KINGDOM THE NETHERLANDS NORTH AMERICA
THE UNITED STATES OF AMERICA CANADA ASIA AND THE PACIFIC AUSTRALIA
INDIA
LATIN AMERICA AND THE CARIBBEAN LATIN AMERICA THE CARIBBEAN THE MIDDLE
EAST AND AFRICA
THE MIDDLE EAST AND NORTH AFRICA (MENA) THE REST OF AFRICA REFERENCES
117 118 120 123
124 124 125 127
127 129 131 131
132 132 132 133 138
FINANCIAL INTELLIGENCE UNITS: MONITORING RESOURCE AND PROCESS OUTCOMES
143
RESOURCES 143
TECHNOLOGY 144
MANPOWER 145
HIRING 145
TRAINING 146
PERFORMANCE APPRAISALS 148
FINANCIAL RESOURCES AND THE RETURN ON INVESTMENT 149 WORK PROCESSES 153
STRENGTHENING STAKEHOLDER RELATIONS 153
REPORTING ENTITIES 153
LAW ENFORCEMENT 156
DOMESTIC AND INTERNATIONAL PARTNERS 157
IMAGE 4
VIII * TABLE OF CONTENTS
TIGHTENING WORK PROTOCOLS 160
FACILITATING COMPLIANCE REPORTING 162
INFORMATION-SHARING AND COMMUNICATIONS 164
DEVELOPING ACCOUNTABILITY MECHANISMS 165
REFERENCES 168
7 HOW TO BETTER THE END OUTCOME OF THE FIGHT AGAINST FINANCIAL CRIME 171
SURVEY RESULTS 172
THE UNITED STATES AS A TERRORIST TARGET 172
AMERICA S FIGHT AGAINST FINANCIAL CRIME 172
THE PERFORMANCE OF FINANCIAL INTELLIGENCE AGENCIES AFTER SEPTEMBER 11,
2001 172
PROCESS AND RESOURCE OUTCOMES ARE VITAL TO FINANCIAL INTELLIGENCE AGENCY
PERFORMANCE 173
BUSINESS PROCESS 174
CUSTOMER SATISFACTION 175
HUMAN RESOURCES 176
FINANCIAL INVESTMENT 177
METRICS USED TO TRACK PERFORMANCE MUST BE DEFINITIVE 178 CURRENT
CHALLENGES FACING FIUS 181
OVERCOMING ADMINISTRATIVE IMPEDIMENTS 181
INCREASING COMMUNICATION 182
DETERMINING DIRECTION FOR THE FUTURE 184
SHOULD THE PRIVATE SECTOR PLAY A MORE ACTIVE ROLE IN FIGHTING FINANCIAL
CRIME? 187
WHY NOT MANDATE ALL PRIVATE SECTOR REPORTING ENTITIES TO CREATE THEIR
OWN FIUS? 189
IF PRIVATE SECTOR REPORTING ENTITIES FORM THEIR FIUS, IS THERE A NEED
FOR GOVERNMENT FIUS? 190
IF PRIVATE SECTOR REPORTING ENTITIES IN DEVELOPED COUNTRIES FORM FIUS,
CAN THOSE IN DEVELOPING COUNTRIES FOLLOW SUIT? 190
HOW CAN GOVERNMENTS IMPROVE THE QUALITY OF SARS FLOWING TO FIUS SO THAT
THE PROCESS IS MORE EFFECTIVE? 190 A FINAL WORD 191
REFERENCES 192
INDEX 195
|
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| isbn | 9781439828502 1439828504 |
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| spelling | D'Souza, Jayesh Verfasser aut Terrorist financing, money laundering, and tax evasion examining the performance of financial intelligence units Jayesh D'Souza Boca Raton, Fla. [u.a.] CRC Press 2012 XX, 212 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Terrorismus Commercial crimes Investigation Intelligence service Terrorism Finance Money laundering Tax evasion SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025316847&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | D'Souza, Jayesh Terrorist financing, money laundering, and tax evasion examining the performance of financial intelligence units Terrorismus Commercial crimes Investigation Intelligence service Terrorism Finance Money laundering Tax evasion |
| title | Terrorist financing, money laundering, and tax evasion examining the performance of financial intelligence units |
| title_auth | Terrorist financing, money laundering, and tax evasion examining the performance of financial intelligence units |
| title_exact_search | Terrorist financing, money laundering, and tax evasion examining the performance of financial intelligence units |
| title_full | Terrorist financing, money laundering, and tax evasion examining the performance of financial intelligence units Jayesh D'Souza |
| title_fullStr | Terrorist financing, money laundering, and tax evasion examining the performance of financial intelligence units Jayesh D'Souza |
| title_full_unstemmed | Terrorist financing, money laundering, and tax evasion examining the performance of financial intelligence units Jayesh D'Souza |
| title_short | Terrorist financing, money laundering, and tax evasion |
| title_sort | terrorist financing money laundering and tax evasion examining the performance of financial intelligence units |
| title_sub | examining the performance of financial intelligence units |
| topic | Terrorismus Commercial crimes Investigation Intelligence service Terrorism Finance Money laundering Tax evasion |
| topic_facet | Terrorismus Commercial crimes Investigation Intelligence service Terrorism Finance Money laundering Tax evasion |
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