CRJS 425: White-Collar Crime and Investigation Report a Broken Link

Criminal Justice 425: White-Collar Crime and Investigation examines the increasing and costly non-violent crimes perpetrated within the Canadian business environment. You will be introduced to the major current perspectives within the field of financial investigations, and the theoretical principles and applications of financial investigative techniques. These discussions will include information on accounting procedures, methods of tracing funds, banking and financial record-keeping, and interviewing as applied to detecting and resolving financial crime.

Criminal Justice 425 begins by examining those activities that are defined as white-collar crime, meaning that they involve intentional deception and are enabled by the occupational status and power of the offender. This type of criminal activity includes the offences of fraud, theft, money laundering, and they can occur in a variety of occupational settings including large corporations, publicly traded companies, or various levels of government. There are often elaborate attempts to avoid detection. Perpetrators are often investigated and prosecuted using similar white-collar crime investigative procedures and legal measures. In this respect, you will be introduced to the white-collar crime investigative process and to the global dimensions of this type of criminal activity.

The course, however, is much more than simply a typology of white-collar crimes. It is designed to challenge you in terms of knowledge and critical-thinking skills, and in determining the steps required to detect and investigate this type of criminal activity successfully. Canadian law enforcement approaches are examined in detail, as is the need for a global approach to targeting white-collar crime and its perpetrators. Having said this, a serious drawback to our understanding of white-collar criminality stems from the fact that it is seriously under-reported and thus the information examined in this course is drawn from police reported white-collar crimes and victim surveys.

Unit 1: Defining White-Collar Crime


Required Readings
Supplementary Readings
Sutherland, Edwin (1983). The Problem of White Collar Crime. Chapter 1 in White collar crime: The uncut version. New Haven, CT: Yale University Press.
(available in the AU library)

Unit 2: Studying White-Collar Crime


Required Readings
Homepage: http://www.statcan.gc.ca/
Homepage: http://dsp-psd.pwgsc.gc.ca/

Unit 3: The Impact of White-Collar Crime


Required Readings
Homepage: http://www.ic.gc.ca/ic_wp-pa.htm
Homepage: http://www.acfe.com/
Supplementary Readings

Unit 4: The Law of Fraud in Canada


Required Readings
Supplementary Readings

Unit 5: Money Laundering in Canada


Required Readings
Homepage: http://www.fintrac-canafe.gc.ca/
Homepage: http://www.oecd.org/home/0,2987,en_2649_201185_1_1_1_1_1,00.html
Homepage: http://oecd.org
Homepage: http://www.fatf-gafi.org
Supplementary Readings

Unit 6: Policing White-Collar Crime


Supplementary Readings
The task force, chaired by securities-law expert Tom Allen and sponsored by the Investment Dealers Association of Canada, has published volumes of breakthrough academic research recommending important changes to improve the efficiency and performance of securities laws.

Unit 7: The Fraud Investigation


There are no readings for Unit 7.

Unit 8: The Forensic Accountant’s Investigation


Required Readings
Homepage: http://ccj.sagepub.com/
The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

For additional information, please access KPMG’s website at http://www.kpmg.ca.

Unit 9: Contemporary Scams and Frauds


Required Readings
Re-read from Unit 3
Homepage: http://www.ic.gc.ca/ic_wp-pa.htm

Unit 10: White-Collar Crimes: Case Studies


Required Readings
Homepage: http://www.parl.gc.ca
For additional information, please access KPMG’s website at http://www.kpmg.ca.
Homepage: http://www.justice.gc.ca

Unit 11: Forensic Accounting Methods and Techniques


Required Readings
Supplementary Readings

Unit 12: Challenges, Issues, and Opportunities in Responding to White-Collar Crime


There are no readings for Unit 12.