The Challenges of White Collar Crimes and Computer Crimes and The Imperative of Training the Police in Forensic Accountancy




Souryal, Sam S.

Journal Title

Journal ISSN

Volume Title


Sharjah Conference on Economic Crime


White Collar crime is a dangerous problem that becomes even more dangerous when aligned with computer crime. These two types of crime feed on each other and present a global challenge to society and the police. The combination of these two types of crime can severely undermine the economy especially in developing countries. It is imperative, therefore, that the police be better trained in the sciences of forensic accountancy. This paper presents definitions, classifications and profiles of how white collar crime and computer crime can be intertwined, who are involved, and the loopholes that allow financial assets to be moved undetected across the globe. The paper examines computer crimes as they practically progress at different stages. This examination addresses criminal techniques such as “trojan horses." “viruses." “salami," “logical bombs." and explain the risks that face society, in general, and public and private institutions, in particular, as a result of these criminal activities. This paper also addresses the relationships between cyber crime, money laundering, and explains the practice of commingling licit and illicit assets. It makes a strong case for training the police in forensic accountancy, an emerging discipline by which police experts can collect direct evidence as well as circumstantial evidence and apply such scientific concepts as “sampling." “forecasting." “ratio analysis." and "flow charts." This paper concludes by proposing an advanced protocol for police training. That protocol focuses on three distinct activities: (1) detection, (2) investigation, and “prevention.” It also introduces the reader to available facilities and programs where the police can be trained to combat economic crimes.


Paper Presented at Sharjah Conference on Economic Crime on January 21-22, 2002.


White Collar Crime, computer crime, forensic accountancy, financial assets, police training