The Accounting Review Vol. 36 No. 2 1961
FBI ACCOUNTING INVESTIGATIONS.
Abstract
While the accountant may find that most of his assignments involve accounting problems, he may also have to investigate security and criminal cases. This article focuses on the role of accountants in FBI investigations of financial crimes. The FBI is charged with the duty of investigating violations of the laws of the United States, collecting evidence in cases in which the United States is or may be a party in interest, and performing other duties imposed upon him by law. Its inquiries cover Federal criminal violations, civil matters, and cases concerning the internal security of the U.S. Its investigative staff consists of approximately five thousand nine hundred Special Agents assigned to fifty-five field offices and to FBI headquarters in Washington, D.C. They are the products of American educational system coming from approximately seven hundred fifty colleges and universities. To be considered for the position of Special Agent Accountant, the candidate must possess a degree from a four-year resident accounting school and have at least three years of practical accounting and or auditing experience. The applicant must be between twenty-five and forty years of age, meet demanding physical standards, and be capable of performing strenuous Physical exertion.
- DOI
- 10.2308/tar-7095886
- Volume
- 36
- Issue
- 2
- Pages
- 197-203
- Language
- en
- Sources
- crossref openalex