Managing Financial Investigations
(Intermediate Programme)

VIRTUAL

1-10 December 2025

Welcome to the Managing Financial Investigations (Intermediate) Virtual Programme OECD Asia-Pacific Academy for Tax and Financial Crime Investigation

1-10 December 2025, Zoom platform

The purpose of this site is to provide a collaborative web space for sharing course materials, ideas, and information. This space also facilitates ongoing networking among participants through the participants list. For further information or to make a request to upload materials, please contact the Tax Crime Academy Secretariat at: asia-taxacademy@oecd.org.

Course Synopsis

The Intermediate OECD Academy Programme offers a dynamic and in-depth exploration of key financial crime threats and investigative tools, designed for experienced practitioners seeking to expand their knowledge and sharpen their skills.

Participants will engage with core topics including Money Laundering and Trade-Based Money Laundering (TBML), exploring typologies, red flags, and evolving methods used to obscure illicit financial flows. A strong emphasis will be placed on interagency cooperation and the critical role of Financial Intelligence Units (FIUs) in coordinating effective responses to financial crime. Participants will gain insight into how strategic collaboration across agencies and jurisdictions enhances investigative outcomes.

The programme includes focused instruction on Analytics, covering both the theoretical foundations of data analytics and its practical application in financial and tax investigations. Participants will explore how analytical techniques can be used to identify anomalies, uncover hidden relationships, and strengthen case development.

Crypto assets will also be addressed, providing a comprehensive understanding of blockchain technology, digital wallets, and the investigative challenges posed by decentralized finance and crypto-enabled crime.

Adding further depth, the programme will feature expert guest speakers. A distinguished expert from India will present on Whistleblowers and Fraud Detection, highlighting strategies for internal detection of financial fraud and mechanisms that encourage reporting of misconduct. A guest speaker from the Philippines will explore the integration of Artificial Intelligence into Financial Investigations, offering a forward-looking perspective on its application in tax administration services and the detection of financial crime.

Participants will also benefit from a dedicated Excel Masterclass for Investigators, providing practical skills in data management, analysis, and visualization to support effective financial investigations.

Through a combination of lectures, case studies, and interactive discussions, this programme equips participants with the knowledge, tools, and global perspectives needed to meet the challenges of today’s complex financial crime landscape.

Relevant Publications

Click here for a full list of OECD publications and reports on tax and crime

• Fighting Tax Crime - The Ten Global Principles, Second Edition

• Designing a National Strategy against Tax Crime

• Combatting Tax Crimes More Effective in APEC Economies

• Tax Crime Investigation Maturity Model

• Ending the Shell Game: Cracking down on the Professionals who enable Tax and White Collar Crimes

• Money Laundering and Terrorist Financing Awareness Handbook for Tax Examiners and Tax Auditors

• Improving Co-operation between Tax Authorities and Anti-Corruption Authorities in Combating Tax Crime and Corruption

• Effective Inter-Agency Co-Operation in Fighting Tax Crimes and Other Financial Crimes (Third Edition)

• Shining Light on the Shadow Economy: Opportunities and threats

• Technology Tools to Tackle Tax Evasion and Tax Fraud

• Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors

• A Beneficial Ownership Implementation Toolkit

Tax and Crime E-learning modules

Click here for a full list of online courses currently available and a direct link to the registration portal (KSPta).

• Money Laundering and Terrorist Financing Indicators: a handbook for tax auditors and tax examiners. (60 min)

This e-learning module provides specific money laundering and terrorist financing indicators that will help auditors and examiners identify these activities during the course of their normal tax audits. The course, which includes a great number of case studies, describes the nature of money laundering and terrorist financing activities, emphasizes the roles of auditors and examiners in countering these practices, and describes practical resources and tools that are available for effective detection and deterrence. The course is based on the OECD publication ‘Money Laundering and Terrorist Financing Awareness Handbook for Tax Examiners and Tax Auditors’. Register for free and obtain your OECD certificate. Register here.

• Fighting Tax Crime: The Ten Global Principles (60 min)

The Fighting Tax Crime: Ten Global Principles sets out the 10 essential principles for effectively fighting tax crimes. It covers the legal, institutional, administrative, and operational aspects that countries should put in place in order to fight effectively tax crimes and other financial crimes. The principles were designed drawing on the insights and experience of jurisdictions around the world. The purpose is to allow jurisdictions to benchmark their legal and operational framework, and identify areas where improvements can be made. Register here.

• The Tax Crime Investigation Maturity Model (60 min)

The Tax Crime Investigation Maturity Model aims to help jurisdictions understand where they stand in the implementation of the OECD's Fighting Tax Crime: The Ten Global Principles, based on a set of empirically observed indicators. By setting out indicators for each increasing level of maturity, the model also charts out an evolutionary path for future progress towards the most cutting-edge practices in tax crime investigation across four levels of maturity: Emerging, Progressing, Established and Aspirational. This e-learning module will introduce you to the Maturity Model self-assessment tool, explaining why it is useful and allowing you to understand the four different levels of maturity and how to evaluate them in practice. The module also provides practical visualisations to understand how to conduct the assessment in practice, and how to organise a self-assessment workshop. Register here.