Asset Tracing
Definition
The forensic process of following funds or property from a fraudulent source through subsequent transactions, corporate structures, and jurisdictions to locate where value currently sits.
Related terms
- Bank Reconciliation Analysis
- The systematic comparison of bank statements against internal ledgers and third-party transaction records to identify unexplained credits, diverted payments, or missing entries.
- Beneficial Owner
- The natural person who ultimately owns or controls a legal entity or arrangement, as distinct from the nominee or registered owner. Anti-money-laundering...
- Freezing Injunction
- A court order, often called a Mareva injunction, that prevents a defendant from moving or disposing of assets up to the value...
- OSINT (Open-Source Intelligence)
- Intelligence gathered from publicly available sources without special legal authority. In social media investigation, OSINT covers all content visible to any user:...
- Shell Company
- A legal entity with no genuine business operations, created to receive fraudulent payments. In vendor fraud, the fraudster controls the shell and...
Explained in
- Asset Tracing MethodologiesThe forensic process of following funds or property from a fraudulent source through subsequent transactions, corporate structures, and jurisdictions to locate...