Integrity in Brief
To put it simply, asset tracing is the process by which investigators “follow the money.” Investigators trace assets by conducting financial investigations, during which they determine a subject’s assets, examine the revenue generated by criminal activity, and follow its trail.
Center for the Advancement of Public Integrity,
What is Asset Tracing? A Primer on "Following the Money" for Integrity Practitioners and Policymakers,
Available at: https://scholarship.law.columbia.edu/public_integrity/73