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Introduction

Financial investigations are an essential part of combating money laundering, terrorist financing, and other financial crimes. Effective financial investigations require a coordinated effort from law enforcement agencies, regulatory bodies, and other stakeholders. The OECD/FATF guidelines aim to provide guidance on best practices for conducting financial investigations.

Strategic Planning

Countries should be proactive in developing effective strategies to make financial investigations an operational part of their law enforcement efforts.

Ensuring support from high-level officials
Releasing public statements supporting the national strategy
Establishing strategic planning working groups
Conducting needs assessments and advocacy for resource allocation
Creating specialized investigative units
Developing operational initiatives for proactive asset freezing

Financial Investigators

Countries should establish a strategic approach to financial investigations and consider implementing programs for reimbursing costs incurred on financial investigations.

Parallel Investigations

Parallel investigations involve focusing on both the predicate offense and money laundering or terrorist financing simultaneously. Conducting parallel financial investigations can:

Identify proceeds of crimes currently under investigation
Prevent asset dissipation and infiltration into the legal economy
Contribute to upholding the principle that no person should benefit from crime

Data-Intensive Investigations

Financial investigations are data-intensive, involving records such as bank account information. The ability to follow the paper trail allows for:

Full development of facts and circumstances involved in the case
Simplification of understanding how financial pieces fit together

Information, intelligence, and evidence obtained during parallel investigations can be shared to avoid duplication of services. A financial investigation can enhance and corroborate a predicate offense investigation.

Standard Operating Procedures

Countries should consider including checklists or outlines for conducting financial investigations in their standard operating procedures.

Multi-Disciplinary Groups or Task Forces

Large, complex financial investigations require multi-disciplinary groups or task forces to ensure effective handling of the investigation, prosecution, and eventual confiscation. These groups may comprise specialized financial investigators, experts in financial analysis, forensic accountants, forensic computer specialists, prosecutors, and asset managers.

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