Conducting and Managing Financial Investigations
(Foundation-Intermediate Programme)

ON SITE

18-29 May 2026

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

18-29 May 2026, Saitama, Japan

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 Foundation-Intermediate Programme equips participants with strategic, analytical, and technological tools to conduct and manage challenging, multi-jurisdictional financial investigations effectively. The programme blends technical instruction with practical casework, integrating innovations in data analytics, artificial intelligence, and international cooperation mechanisms. Sessions will be delivered by leading experts and practitioners with global experience in financial investigations and asset recovery.

Programme Highlights:

Analytics and AI Fundamentals: 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.

Challenges and Threats from Crypto Assets: This session explores how crypto transactions function and the application of practical methods to trace and analyse relevant transaction flows. Case studies and guided exercises address common typologies, fraud schemes, and investigative challenges associated with decentralised and pseudonymous environments. The session emphasises operational considerations for investigations, including identifying useful sources of information and articulating clear investigative lines of enquiry.

Four-Day Investigative Simulation: Introduces participants to the essential principles and practices of conducting and managing financial investigations through a realistic, interactive case study.

Over 4 days, participants will follow the progression of a real investigation—from the first whistleblower report to the uncovering of cross-border money laundering schemes and illicit trade practices. Led by experienced instructors, the course provides a step-by-step view of how investigators plan, coordinate, manage, and execute financial investigations involving multiple jurisdictions.

Through guided discussions, teamwork, and scenario-based exercises, participants will strengthen their ability to analyse financial evidence, identify red flags, and understand the practical realities of conducting and managing financial investigations.

Asset Recovery: The final session of the programme focuses on practical strategies for tracing, restraining, and recovering criminal assets. Participants will be introduced to key building blocks of effective asset recovery systems, including legal frameworks, institutional coordination, and enforcement mechanisms. The session features a detailed case study on the Philippines' asset recovery experience, highlighting successful reforms and real-world challenges. Breakout exercises will allow participants to apply asset recovery principles to their country contexts. Through discussion and case examples, participants will gain a stronger foundation in both domestic and international approaches to asset recovery.

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.