Quick Guide 22: Analysing a suspect’s financial affairs in a corruption case
This quick guide explains how investigators and prosecutors can use Source and Application of Funds analysis to inform corruption and money laundering investigations and prosecutions and to generate evidence for use in court.
The method enables anti-corruption officers to build financial profiles of suspects by systematically calculating the amount of money that the suspect has accumulated and spent during a particular period, compared to their legal and known income.
It is authored by the Training team of the International Centre for Asset Recovery, which trains law anti-corruption officers around the world in the use of Source and Application of Funds analysis as part of financial investigations and criminal proceedings for corruption and money laundering offences.
The Basel Institute also provides a free eLearning course on Source and Application of Funds analysis and has published a technical guidance document on the method with specific application to illicit enrichment cases.
About this Quick Guide
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License. It is part of the Basel Institute on Governance Quick Guide series, ISSN 2673-5229.