ABSTRACT
In intelligence work for investigating and preventing financial crime, a variety of information sources are available. Sheptycki (2007) lists the following information sources in policing for general CSR work: victim reports, witness reports, police reports, crime scene examinations, historical data held by police agencies (such as criminal records), prisoner debriefings, technical or human surveillance products, suspicious financial transactions reporting and reports emanating from undercover police operations. Similarly, internal investigation units in business organizations can apply intelligence sources. Intelligence analysis may also refer to governmental records of other governmental departments and agencies, and other more open sources of information may be used in elaborate intelligence assessment. Most of the information used to prevent and investigate financial crime is sensitive, complex and the result of time consuming tasks (Wilhelmsen, 2009).
