Managing Financial Investigations
(Intermediate) Pilot Programme

ON-SITE

20-31 January 2025

Welcome to the Managing Financial Investigations (Intermediate) Pilot Programme OECD Academy for Tax and Financial Crime Investigation

20-31 January 2025, New Delhi, India

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: taxacademy-southasia@oecd.org.

Course Synopsis

The Managing Financial Investigations (Intermediate) Programme is an essential training program designed for financial investigators with experience of managing financial investigations. This course aims to provide an insight into some of the techniques that can be utilised to develop case strategy and develop a better understanding of some of the challenges faced by investigators worldwide, building confidence to approach the work from a different perspective.

Crypto Assets: Get introduced to the basics of cryptocurrency and blockchain technology, key areas in modern financial investigations. This section will cover how crypto assets are used in financial crimes and the fundamental techniques for tracking and analysing cryptocurrency transactions.

Professional Enablers of Crime: Understand the role of professional enablers—such as accountants, lawyers, and other intermediaries—who facilitate financial crime. This module examines how these individuals and entities assist in the execution and concealment of criminal activities, and how investigators can identify and disrupt their involvement.

Money Laundering Awareness: Gain an understanding of money laundering, one of the most significant threats in financial crime. This module covers current trends and risks associated with money laundering, including an in-depth look at trade-based money laundering. Learn how to detect, prevent, and respond to money laundering activities in various contexts.

Asset Recovery: Develop understanding on how to approach asset recovery and develop case investigation techniques including restraint and confiscation as well as non-conviction based recovery strategy to maximise asset recovery and disrupt criminal networks.

Internal Corruption: This module is going to look at indicators of internal fraud, whistleblower policy, and how to consider the approach to take when investigating cases involving officials suspected of taking bribes, be they within your department or high-level government officials.

This course combines theoretical knowledge with practical exercises and real-world case studies, providing participants with a well-rounded approach to financial investigation. Designed to build confidence and competence, this course prepares investigators to effectively combat financial crime and develop techniques to effectively manage complex financial investigations.

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

• 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.