D33/OL/EMB/7421/2016

JOHN NDEGWA MBUTHIA

BAC 409 FORENSIC ACCOUNTING
2ND ASSIGNMENT
QUESTION 1
(A) Briefly discuss the different associational tools that experts can use when
dealing with challenging cases

The associational tools used by experts when investigating challenging cases are well
suited to identifying relationships among people, places, and organizations.

Some of the associational analysis tools include;

i. Matrices and link diagram – these are valuable tools in for visualizing relationships.
Both are two-dimensional representations of a three-dimensional relationship among
objects. It is possible to construct a link diagram without using an association matrix, but
the more complicated the diagram, the more difficult it becomes. An association matrix is
a way to represent relationships among things in an orderly manner.
ii. Analyzing networks – this uses the concept that individuals who are well connected in
an organization are the most influential, have greater access to information, greater
reach among their peers and as a result they are able to influence and direct
organization’s movement. As a result of this principle, information regarding how
connected each individual within our criminal organization is with each other member
can help investigators identify key players, and perhaps points of vulnerability.
(B) Discuss the need of creating an effective organizational system that integrates the
different analytical tools
Integrating analytical tools in organization system is essential in the following ways:

i. It helps in identifying the organization’s information points and possible sources

of information for issues and complaints of all types;

ii. It helps in designing or evaluating the investigations framework, with an eye to

the organization’s risk profile.
iii. It helps in considering the organizational philosophy and strategic goals
regarding investigations and the rights and expectations of witnesses and
investigators.
QUESTION 2
(A) Explain the three sections of a casebook and their roles in coordinating the elements of
a case

(B) Explain the mechanisms that different countries use in the asset recovery
process
 i. Gathering evidence – this involves carrying out investigation to ascertain how the
asset was stolen and bring together available information about the asset.
ii. Trace and secure- after the investigation is complete, the asset is then traced
and secured
iii. Prosecution – the matter is then taken to the relevant legal bodies for
prosecution.
iv. Conviction
v. Confiscation
vi. Return the asset
QUESTION 3
(A) Briefly explain the challenges that the Ethics and Anti Corruption Commission (EACC)
faces in the recovery of assets that have been acquired through dubious and corrupt
means.
i. Some of the stolen assets are transferred to different jurisdictions outside the
country thus complicating the recovery process.
ii. Delayed legal battle between EACC and corrupt individuals
iii. The process of tracing and identifying the stolen asset is tedious and involves a
lot of legal proceeds as well as practical investigation which may end up no being
fruitful.
iv. Even when there is an international legal basis for cross-border judicial
assistance, asset tracing and recovery may be complicated by local legislation.
v. Most of the corrupt individuals are in influential positions in the government and
thus are able to frustrate the recovery process.
(B) Identify at least five offences contained in the Proceeds of Crime and Money Laundering
Prevention Act 2009.
i. Theft
ii. Bribery
iii. Terrorist financing
iv. Fraud
v. Concealing