Monetary sanctions, also known as legal financial obligations (LFOs), are a highly consequential yet underexplored element of the criminal legal system. LFOs consist of fines, fees, costs, restitution, surcharges, and other financial penalties that are imposed on individuals when they encounter the criminal legal system. Drawing on data from a…

Forensic versus traditional accounting and auditing are compared and contrasted. Evidence gathering is detailed. Forensic science and fraud symptoms are explained. Criminalists, expert testimony and corporate governance are presented.

Selected offender classification practices, past and present, are reviewed. Megargee's requirements for a "good" classification system are amplified, and a critique of several current approaches is provided. The role of classification deficiencies in prison conditions litigation is summarized. Guidelines from commissions, courts, scholars, and…