Chapter 2: Legal Environment Flashcards
Court System
Sources of Law
-US Constitution, Statutes, Cases, Administrative
Civil and Criminal Procedures
-The legal system and Jurisdiction
Players in Investigative and Legal Cases
- Prosecutor our District Attorney
- Courts
- Law Enforcement
- Attorneys
Work Papers
Document with notes that an accountant maintains as part of a client engagement.
Chain of Custody
Careful record that accounts for custody of evidence between the time of its collection and its presentation at trial.
Fraud Triangle
Three things generally present in most crimes: pressure, opportunity, and rationalization.
The Trial Process
(key concepts: bench vs. jury trials, double jeopardy, rules of evidence)
Search Warrants
Court order that premits law enforcement authorities to search for and seize evidence.
Grand Juries
A group of citizens called to meet , generally in secret, to investigate whether criminal charges should be filed against and individuals empowered to subpoena documents and require testimony; sometimes investigates matter of general public interest. In the federal system, felony charges can be brought only visa grand jury incident.
Probably Cause
Represents what might be reasonable basis to believe that a suspect might have committed a crime; a much lower standard then “beyond a reasonable doubt” and that can be based on things that could seem dubious, such as an anonymous top.
Citations
Alternative to an arrest procedure in which a law enforcement agent gives an accused a written document that indicates the charges.
Common Law Financial Crime
Larceny, Burglary, Conspiracy, Embezzlement, Fraud, Robbery, Extortion, Arson, Solicitation, Aiding and Abetting.
Booking
Procedure in which an arrest record is created and for which law enforcement takes the accused persons fingerprints and photograph.
Burglary
Unlawfully entering any building or structure with the intent of committing a crime.
Conspiracy
Two or more people agree to commit a crime with common intent and then act on that intent.
Embezzlement
Must first have lawful possession