
236 Money Laundering: A Guide for Criminal Investigators, Third Edition
industry, much of the process is supposed to be controlled by
certain standard procedures. Sales, for example, are handled
and documented in a consistent pattern that creates a uniform
accounting path. The auditor looks at this process and the
internal controls ruling it, quickly establishing which trans-
actions took place off the path. See Figure20.4.
sources of inforMAtion
Business records from the suspect company may provide
important clues. Depending on the type of business (corpora-
tion, partnership, sole proprietorship), these records may be
available by