Practice Drills: Tracing a Layered Transaction Network on Sample Data

An advanced, practice-first course on tracing layered funds through a network of accounts, the work a forensic auditor or financial crime investigator does after the alert fires. You start with a fictional case file: a victim complaint, statements from several Indian banks, wallet and payment aggregator records, and KYC data. You resolve accounts into real-world entities, turn the ledger into an edge list, draw the network and use centrality and community detection to find hubs, brokers and collector accounts. You then follow the money hop by hop and allocate tainted funds using FIFO, LIFO, pro-rata and the lowest intermediate balance rule, and handle cash withdrawals, splits and dead ends. Further drills take the trace through wallets, trade invoices and cross-border remittances, and crypto exchanges. The course closes with an evidence-grade fund flow chart, a proceeds-of-crime and freeze schedule, a trace report for FIU-IND, law enforcement or the board, and a full end-to-end trace on a fresh dataset. Grounded in the Prevention of Money Laundering Act, 2002, FIU-IND reporting, RBI KYC Directions and the Bharatiya Nagarik Suraksha Sanhita, 2023. All names, accounts and figures are fictional and for training only. Built for senior forensic auditors, chief compliance officers and financial crime investigation professionals.