
264 Money Laundering: A Guide for Criminal Investigators, Third Edition
assorted other records. It’s important to be able to examine
all of these documents. For example, in the case example
illustrated in Figure22.4, no goods actually changed hands.
Even though the sale was documented on an order and an
invoice, there would be no bill of lading, shipping record, or
any of the accounting records relating to inventory (unless
the launderer went to the trouble to forge these). Lack of such
supporting documentation would be an additional indication
of manipulation.
Qui bono? (Who benets?) The biggest questions should
be asked of the ...