Welcome to the course Source and Application

The method "Source and Application" is the key to prove your bribery / money laundering case if you don't have any direct evidence.

  • Use circumstantial/indirect evidence like bank records to prove bribery or corruption
  • Get to know the principles of the easy to use, and powerful method Source and Application Calculate the amount of unknown/illegal income of a suspect
  • See how international recommendations like the UNCAC support the use of circumstantial/indirect evidence in a bribery / money laundering case
  • Learn how to find sources and applications in your case You will acquire the skills to create a Source and Application calculation on your own
  • Use a simple Excel template that helps you to calculate the amount of unknown/illegal income Features with interactive assignments, the course provides you the opportunity to master the skills and knowledge.

The course has 7 modules, each is 10-30’ in duration. If you encounter any problems or have questions please join the discussion about this course on the bottom of this page. It’s time to uncover the illegal income of your suspect!

Please create an account or login to start this course. The International Centre for Asset Recovery is not-for-profit and all course are free of charge.

Module 1: Introduction

Session 0: How to use this course

Learning goals: Introduction how to use the course
Duration approx. 3 minutes.
Prerequisits: none

Session 1: Intro: Why to use Source and Application?

Learning goals: See the benefits the "Source & Application" method offers
Duration approx. 10 minutes.
Prerequisits: none

Module 2: Get to know Source and Application

Session 2: Get to know the basic principles of Source and Application

Learning goals: Explore the basic principles of Source and Application: How does a Source and Application calculation look like? How does it compare to other methods? How does international conventions support the use of Source and Application? How can you use circumstantial evidence to prove bribery and corruption?
Duration approx. 25 minutes.
Prerequisits: You know how to use this course

Session 3: The Ashworth Case: Identify Sources and Applications.

Learning goals: In this session you apply the method of Source and Application to a case. You will learn what documents you will include, how the period under investigation affects the outcomes of a Source and Application computation and what figures to include in a computation.
Duration approx. 20 minutes.
Prerequisits: Know the basics of Source and Application

Session 4: Using a template to calculate unknown/illegal income in Excel

Learning goals: In this session you get to know the Source and Application Excel template you are going to solve the first assignment.
Duration approx. 15 minutes.
Prerequisits: Know the basics of Source and Application

Session 5: Create your first Source and Application computation

Learning goals: Practice the creation of a Source and Application calculation
Duration approx. 30 minutes.
Prerequisits: You can extract sources and applications from documents available. You can calculate the amount of unknown and illegal income using an Excel template.

Module 3: Complex Source and Application calculations

Session 6: The Miller Case: Create a Source and Application from "real" documents

Learning goals: Advanced session of the course "Source and Application". Participants are asked to extract financial facts from various original documents and to sort them accordingly
Duration app. 20 minutes.
Prerequisits: Solid understanding of the method Source and Application

Session 7: The Untung Case: Complex Source and Application

Learning goals: Apply your knowledge and skills on a more complex case
Duration approx. 30 minutes.
Prerequisits: Very good understanding of Source and Application

Certificate

Complete the course to download you certificate.

Further documents