Table of contents
Providing Assurance that all is well on Money Laundering: What Role for the Internal and External Auditor?
John TattersallSenior management and the board of directors of any financial institution need to be provided with assurance that the institution is complying with both the spirit and the letter…
Information Technology and the Presentation of Complex Data to Juries in Fraud Trials
Richard O'RorkeThis paper considers of the advantages and limitations of the presentation of evidence by electronic means in three recent trials.
Are you an Unwitting Victim of Insolvency?
Justin DayVictims of insolvency are not just those provided for in the legislation. This paper explores just who are the victims of insolvency and what their statutory remedies are.
Carrefour of Fraud in Europe
John HulbertThe increasing liberalisation of all forms of trade, including the financial services sector, is encouraging the internationalisation of the European insurance industry, making it…
Squeeze 'em: from Legislation to Confiscation
Wilma F. GroosThis paper outlines Dutch criminal law and law of criminal procedure and recent amendments to both. Recent legislation makes it possible, to a greater extent than before, to…
Decisions to Commit Profitable Crime
Jürgen Rüdiger SmettanThis paper presents the results of an empirical study conducted at the Max Planck Institute for Foreign and International Criminal Law, Freiburg, in 1989–91. The main question of…
‘Someone Else's Money’: Learning from Economic Crime in the Public Sector
Alan DoigThe private sector has traditionally subsumed the issue of fraud within a general acceptance that there are certain costs relating to any commercial activity and, even if they are…
International Cooperation between Investigation Authorities and Public Prosecutors
J. KoersThis paper discusses international regulations in criminal law. Several definitions of ‘limited legal aid’ are considered. The system of the various criminal treaties, together…
Chinese Walls in the Law Firm: Locked Door or Open Sesame?
Jonathan MiddleburghRecent case law suggests a reluctance on the part of the courts to allow the Chinese wall within law firms as a device to prevent conflicts of interest. This paper examines the…
Interview with George Staple, Director of the Serious Fraud Office
Matthew WeaitThe Serious Fraud Office was set up on the recommendation of the Roskill Committee by the Criminal Justice Act 1987. It is responsible for the investigation and prosecution of…
A CERT for Europe
Paul CollierWith our growing reliance on interconnected computers and networks, viruses and other forms of computer abuse are becoming an increasing problem. Computer Emergency Response Teams…
ISSN:
1359-0790Online date, start – end:
1993Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider