Economic crime report 2004 - Ekobrottsmyndigheten

investigations, awareness of what each profession can contribute lays the
groundwork for satisfactory results. Thus, a number of interdisciplinary
courses have been developed at various levels.
Prosecutors, police and economic crime accountants who investigate violations
of the Insider Penal Act participate in licensing courses for brokers.
An interactive course in Accounts Analysis, a prerequisite for Accounting,
was added during the year.
Administrative employees took a course in economic crime designed for
their particular needs. A special course for police at and outside EBM
who investigate economic crime was given for the first time. The goal is
to enhance their skills in the specific areas that affect their work.
Almost 400 EBM employees and those from cooperating agencies
– including 94 external prosecutors, police and tax crime investigators
– took one or more of the courses in 2003.
As in previous years, EBM’s prosecutors took part in RÅ’s special training
sessions.
A development and training effort was started during the year for the
agency’s economic crime accountants to make it easier for them to analyze
extensive accounting records on the basis of IT support.
Given the rapid technological progress of recent years, particularly in
the private sector – which demands a great deal on the part of EBM in
terms of securing computerized data – the agency continued to focus on
advanced training of IT specialists in its operational activities.
EBM employees share their expertise, primarily in the area of economic
crime, by teaching courses set up by RÅ, the Swedish National Courts
Administration, the Swedish National Police College, the Swedish Institute
of Authorised Public Accountants (FAR), the Swedish Association of
Auditors (SRS) and others.
13.3 METHODS DEVELOPMENT
A long time often passes between the commission of a crime and the point
at which a receiver in bankruptcy or tax authority reports it. A striking
number of businesses that are reported have failed to prepare and submit
annual reports to the Swedish Companies Registration Office.
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