This book critically analyses the conceptual understanding of financial investigation and financial intelligence among UK law enforcement authorities and their commentators. The work provides a critical review of financial investigation, including international standards, and how it is perceived and applied by law enforcement agencies. It adopts the position that financial investigation is an evidence-gathering process and not simply related to asset recovery. Here, the concept of "following the money" is superseded by the wider approach of "following the financial footprint" by generalist and specialist investigators and analysts. The book focuses on identifying the financial footprint as a skillset for routine investigation application inclusive of the emerging threat posed by the digital environment, including cryptocurrencies. It assesses the terminology, typologies and structures associated with the subject area at national and international level. It also examines the historical trajectory of financial investigation to understand current perceptions of it within law enforcement, among government ministers and policy makers. The book will be of interest to students, academics and policy-makers internationally working in the areas of Criminal Law, Criminology and Finance.