Forensics Journal - Stevenson University 2012 | Page 35

FORENSICS JOURNAL

Following the money trail can identify couriers, cells, cell members,
and business relationships. In response to the September 11th attacks,
many foreign government agencies established Financial Intelligence
Units similar to the United States Department of Treasury’s Financial
Crimes Enforcement Network (FinCEN). These agencies cooperate with each other to share financial and investigative information
(Johnson & Jensen, 2010, p. 107-108). Following the money might
be the best way to counter future terror attacks and reduce organized
crime.

In the textbook, “Financial Investigation and Forensic Accounting,”
George Manning defines an organized criminal group as a structured
group of persons who uses criminal behavior and violence to achieve
and maintain power or profit. Organized criminal syndicates operate
as a hierarchical pyramid with only a few top authoritative figures.
They are designed to outlive the individual members who must
prove their loyalty to the group and agree to protect the group before
themselves. Membership in organized crime families is restricted by
a common trait, such as race, religion, or beliefs (Manning, 2005,
p. 167-168). This definition also applies to international terrorist
organizations, including Al-Qaeda and its affiliates.

Analyzing and comparing the crimes committed to fund each group
can reveal links to other members and criminal organizations. Link
analysis of financial transactions and the persons or businesses
involved with those transactions can reveal previously unknown
mentorships, relationships and indications of cooperation between
groups. A review of financial transactions could reveal one person
working for both organized crime and an international terrorist
group (Perri, Lichtenwald, & MacKenzie, 2009, p. 23). Perri, Lichtenwald, and MacKenzie discussed a method used by the Republic
of Georgia to investigate the crime terror nexus, the Preparation of
the Investigation Environment (PIE). PIE uses intelligence analysis
techniques to identify links and overlaps between organized crime
and terror groups, and to identify gaps, leads, or other areas of interest for further investigation. The Republic of Georgia PIE reviewed
financial transactions through a group of suspected “dirty banks.” The
review identified previously unknown connections between known
organized crime figures, the Georgian government, law enforcement
officials, and businesses and persons related to terror groups (Perri,
Lichtenwald, & MacKenzie, 2009, p. 18-19). PIE and the review of
financial transactions can also be used to identify family and cultural
ties for terrorist groups, as many individuals will send money back
to family members in their home countries (Perri, Lichtenwald, &
MacKenzie, 2009, p. 20). This same PIE technique could be used in
investigations of organized crime, narcotics and other street crimes to
identify links between individuals, groups, and businesses, and leads
for further investigation. If law enforcement is unaware of the connection between an organized crime syndicate and a terror cell due to
lack of knowledge about the financial information, then a vital lead
in both investigations will be missed and the criminal activity will
remain undetected.

International terrorism organizations have also developed beyond
conducting terrorist attacks for pure ideology, which further blurs the
lines between organized crime and terrorism. Attacks are conducted
to gain economic or political power, or to deflect attention from their
criminal activities (Perri, Lichtenwald, & MacKenzie, 2009, p. 16).
Hamas and Hezbollah have both worked to obtain political power in
multiple countries in the Middle East, and the Revolutionary Armed
Forces of Colombia are now more involved in narcotics trafficking
than terrorist activities (Perri, Lichtenwald, & MacKenzie, 2009, p.
21).
Manning defined the four stages of development for organized crime
as: street crimes, illegal profitable activities, legitimate businesses, and
complex industries (Manning, 2005, p. 201). Like organized crime,
terror groups began with the tactical crimes of hijacking, assault, and
murder. The groups then progressed to drug trafficking and human
smuggling operations. For example, the Taliban traffics in narcotic
grade opium and Lebanese Hezbolla