ABSTRACT
Fraud examiners šnd that their best and probably most useful evidence is bank records. Banks maintain various kinds of records, some of which the customer does not have available to them. Many customers like using one or more banks on a regular basis. ‚ey want to establish a working relationship, which, in turn, gives a sense of security. Money launderers particularly want good relationships with bankers, so that they might look “the other way” when money launderers do business. Bank records are perhaps the single most important šnancial source. Bank records can provide leads to sources of funds, expenditures, and personal aŸairs, and they may be used as evidence to prove criminal and civil violations.
