...Forensic accounting is the specialty practice area of accountancy that describes engagements that result from actual or anticipated disputes or litigation. "Forensic" means "suitable for use in a court of law", and it is to that standard and potential outcome that forensic accountants generally have to work. Forensic accountants, also referred to as forensic auditors or investigative auditors, often have to give expert evidence at the eventual trial. There are several organizations worldwide that provide continuing education and certification for forensic accountants. There has been a growing need for this specialized field with recent company scandals that have occurred. Forensic accountants utilize an understanding of business information and financial reporting systems, accounting and auditing standards and procedures, evidence gathering and investigative techniques, and litigation processes and procedures to perform their work. The main goal of their engagements is to provide the answers to the how, where, what, why, and who committed the alleged allegations. They will use the same basic procedures for obtaining evidence of the crimes that they investigate. They will examine records and interview suspects to determine the answers to these questions. Forensic accountants are also increasingly playing more proactive risk reduction roles by designing and performing extended procedures as part of the statutory audit, acting as advisers to audit committees, fraud deterrence...
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...Assignment 4 Computer Forensic Tools Derek Jackson Computer Crime Investigation Professor: Dr. Jessica Chisholm 03/06/2016 When purchasing computer forensics tools and resources for a company, you always want to make sure you are doing the necessary research and determining which of these programs are the best options for the company. This is very important job in any company as you are in charge of not only protecting the company’s data with these tools, but also recovering any information that may have been lost or deleted. There are many programs that are available that can be used to recover deleted files. Two of the programs that you could use are the MiniTool Partition Recovery and PC Inspector File Recovery. The MiniTool Partition Recovery is a free program that has a wizard-based interface which makes it very easy and straightforward to use and understand. You can point the MiniTool Partition Recovery at the problem drive, specify the area to be searched, and it will scan for the missing partition. Then a report will generate that will let you know what the program has found, and you can then recover that partition in a few seconds typically. The only downfall is that you won’t get a bootable recovery disk, so if the partition is damaged then the MiniTool Recovery program won’t be able to recover the deleted partition. The PC Inspector File Recovery allows you to be able to recover a full set of missing files on both FAT and NTFS drives. They are clearly...
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...Forensic Accounting in Practice Twana Bethea BUS 508 May 21, 2013 Dr. Phyllis Praise Abstract Forensic Accounting is the application of the skills and training of a chartered accountant to disputes and investigations. Fraud is usually hidden in the accounting systems of organizations and that’s where forensic accountants play a critical role. Forensic accountants are contacted by companies when they need to figure out where a fraud was committed in their company. The accountants interview witnesses, analyze evidence such as email traffic between all parties involved. They will also freeze bank accounts if needed. They are hired to find out what happen and who was involved. If the case goes to trial they can be called to testify. The key skill of the forensic accountant is communicating complex financial transaction or data in a concise manner using images, graphs and languages that can be easily understood by non-accountants, the judiciary, and juries. With the growing complexity of business related investigations, Forensic Accounting professionals are increasing and the need is as well for investigations of business and financial issues. Forensic Accounting Practices Forensic Accounting has been in exist for many years, today there have been an increase in the need for this type of profession. Forensic accounting is the practice of integration of accounting, auditing and investigative skills. The accountings provide a court with an accounting analysis on the basis...
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...Forensic Science in the 21st Century AJS/592 Aug 2012 Forensic Science in the 21st Century Forensic science is regarded as an essential component in the resolution of crimes and law enforcement. Collecting and deciphering evidence properly and preserving crime scenes are two of the most important elements in crime-solving. Consequently, technological advances are relevant to the limited and challenging forensic science field. Also, it is a field wherein technical aptitude is attained only by the amalgamation of various dynamics. For example, supervision, continuing education, proficiency, training, experience, coupled with appreciativeness of scientific protocols and methods proposed against a setting of harsh professional beliefs. This submission delves into forensic science’s contributions to policing and criminal investigations, court processes, and security efforts. Also it explores the media’s representation of forensic science, influence on popular opinion for justice-related issues, and “CSI” effect on the judicial process. Forensic Science Contributions to Policing and Criminal Investigations The geneses of criminalistics or forensic science are mainly European. Forensic science is an amalgamation of various disciplines, such as chemistry, mathematics, geology, physics, and biology to examine physical evidence associated with crime. Previously, the employment of forensic...
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...Welcome to Homicide Forensic Science is a fundamental component of the justice system. Forensic scientists use scientific techniques and knowledge to assist law enforcement in investigations and solving crimes. They collect and analyze numerous types of evidence, including blood, body fluids; DNA; and human tissue. Forensic scientists assist the decision makers by showing the prosecutor if the issue has merit before it reaches the courtroom thereby reducing the number of cases having to be heard. Their decisions are based on scientific investigations and not circumstantial evidence or unreliable witnesses. Forensic scientists can restore faith in the judicial system with the use of science and technology for facts in criminal and civil investigations. The legal system is established on the belief that the legal process results in justice for all. History of forensic science The history of Forensic science or the applying of scientific principles to legal questions has a lengthy and interesting history. The first recorded autopsy was reported in 44 B.C was on Julius Caesar, where the Roman physician, Antistius proclaimed that he had 23 wounds on his body but only one was fatal. In 1248, a Chinese book entitled “His Duan Yu” (meaning The Washing Away of Wrongs) explaining how to tell apart a drowning from a strangulation. This was also the first recorded use of medicine to assist in solving crimes. In 1590, the first microscope was developed. In 1775, Karl...
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...Expert Witness Helped Convict Wrong Man A panel of six independent forensic scientists stated, in a report filed in a Houston State court, that crime laboratory supervisor James Bolding helped convict an innocent man of rape in 1987. Because Bolding either lacked basic knowledge of blood typing or gave false testimony, George Rodriguez spent 17 years in prison for a rape that he did not commit. Bolding’s testimony in the case was challenged amid a scandal that led to retesting of evidence in 360 cases; And with the report filed, that number could increase by the thousands, involving 25 years of cases. “The panel concluded that crime laboratory officials might have offered ''similarly false and scientifically unsound'' reports and testimony in other cases, and it called for a comprehensive audit spanning decades to re-examine the results of a broad array of rudimentary tests on blood, semen and other bodily fluids” (Liptak and Blumenthal, 2004). There have been many cases where forensic science and law enforcement experts have provided sworn testimony, documents, or reports intended for the court that contain unreliable or misleading information, findings, opinions, or conclusions. Some are found to have been intentionally offered by the expert in order to secure an unfair or unlawful conviction, via ‘fitting the evidence to the crime’. A state audit of the Houston police department (HPD) crime lab, completed in December 2002, found that HPDs DNA technicians there...
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...Assessment Worksheet Documenting a Workstation Configuration Using Common Forensic Tools Course Name and Number: _____________________________________________________ Student Name: ________________________________________________________________ Instructor Name: ______________________________________________________________ Lab Due Date: ________________________________________________________________ Overview In this lab, you performed a forensic analysis of a Windows 2012 machine using three commonly available tools: WinAudit, DevManView, and Frhed. You reviewed the forensic capabilities of each tool, using the sample files provided, to determine any clandestine threats or vulnerabilities such as viruses and malicious software. You also recovered a file that was altered to hide its native file format. You documented your findings in a forensics report. Lab Assessment Questions & Answers 1. What is the main purpose of a software tool like WinAudit in computer forensics? 2. Which item(s) generated by WinAudit would be of critical importance in a computer forensic investigation? 3. Could you run WinAudit from a flash drive or any other external media? If so, why is this important during a computer forensic investigation? 4. Why would you use a tool like DevManView while performing a computer forensic investigation? Copyright © 2014 by Jones & Bartlett Learning, LLC, an Ascend Learning Company. All rights reserved. www.jblearning.com Student Lab Manual ...
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...Corporate Fraud and Schemes ACC 571 – Forensic Accounting October 20, 2014 Russell Wasendorf was the owner and chief executive officer of Peregrine Financial Group based in Cedar Falls Iowa. He stared the business in 1967 in Iowa and later decided to move the company to Chicago. Not long ago, he decided to move the company back to Iowa convincing many of his colleagues to move with him. Peregrine Financial Group had many customers and clients who trusted that the money invested and managed by Peregrine would be safe and potentially provide strong dividends in the future. In July 2012, the company filed for Chapter 7 bankruptcy and Russell Wasendoff was arrested for corporate fraud. According to the IRS (irs.gov), Wasendorf stole more than $215,000,000 from more than 13,000 victims over the course of nearly 20 years. The fraud that was committed was misappropriation of funds and falsifying bank statements. National Futures Association, the regulators for Peregrine, came to the harsh realization when they decided to change the audit procedure to online. According to New York Times (www.nytimes.com) “The N.F.A. was in the middle of changing part of its audit process to an online platform, where bank statement information would feed directly to the regulator. This month, Peregrine was facing its first audit under the new system, called confirmation.com, and Mr. Wasendorf was opposed to the system”. Previously, Wasendorf was the only person...
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...U.S. Department of Justice Office of Justice Programs National Institute of Justice APR. 04 Special REPORT Forensic Examination of Digital Evidence: A Guide for Law Enforcement U.S. Department of Justice Office of Justice Programs 810 Seventh Street N.W. Washington, DC 20531 John Ashcroft Attorney General Deborah J. Daniels Assistant Attorney General Sarah V. Hart Director, National Institute of Justice This and other publications and products of the U.S. Department of Justice, Office of Justice Programs, National Institute of Justice can be found on the World Wide Web at the following site: Office of Justice Programs National Institute of Justice http://www.ojp.usdoj.gov/nij APR. 04 Forensic Examination of Digital Evidence: A Guide for Law Enforcement NCJ 199408 Sarah V. Hart Director This document is not intended to create, does not create, and may not be relied upon to create any rights, substantive or procedural, enforceable at law by any party in any matter civil or criminal. Opinions or points of view expressed in this document represent a consensus of the authors and do not represent the official position or policies of the U.S. Department of Justice. The products, manufacturers, and organizations discussed in this document are presented for informational purposes only and do not constitute product approval or endorsement by the U.S. Department of Justice. This document was prepared under Interagency Agreement #1999–IJ–R–094 between...
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...In the article it was discussing all the different types of forensics there are. People think there is just one type of forensics, but there’s a wide range of all different types. I also picked this article because I think people should realize that forensics is a very hard field to go into. You really have to really have heart to be able to go into this field. Investigator’s really have to go into detail about every little thing. In the investigations you really cannot miss a single detail. The article also goes in depth about what sciences are required to take, and for that person to really know. To be in the field you really have to love what you do. Many people often misunderstand Forensic Science and believe it is much more capable than it really is. People typically think that what they watch on T.V. is 100% true. Actually what you see on T.V. is mainly false or over exaggerated in some way. Criminal Investigation is the largest and most known form of Forensic Science. More of the known areas that people know about Forensics are; Fingerprinting, DNA Identification, Fiber Samples, Computer Animation, etc. What people see on T.V. is that it takes about an hour for the people on the NCIS, or Law & Order to figure everything. Typically it takes months at a time, and most of the time aren’t even accurate concepts. This article relates to my life, because forensics is really all about a puzzle. I feel like my life is like a puzzle. But in a good way. This article was...
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...Name: Date: TRUE/FALSE Directions: Answer each of the following by indicating if the statement is TRUE or FALSE 1. The word forensics refers to the application of scientific knowledge to legal questions. TRUE 2. A fact is a statement or assertion of information that can be verified. TRUE 3. What we perceive about a person depends in part on their mannerisms and gestures. TRUE 4. Good observation skills come naturally to investigators. They do not need to be trained. FALSE 5. The first task of forensic scientists is to find, examine, and evaluate evidence from a crime scene. TRUE 6. The Innocence Project is an organization that seeks to get convicted killers out of prison. SKIP 7. Our emotional state influences our ability to see and hear what is happening around us. TRUE 8. If we remember seeing something happen, we can trust that is happened just as we think it did. FALSE 9. Through our senses of sight, taste, hearing, smell, and touch, we gather every single moment about what is around us. TRUE 10. Most wrongful convictions seem to be the result of faulty eye-witness testimony. TRUE MULTIPLE CHOICE Directions: Answer the following questions with the choice that best answers the question 1. One of the important tools of the forensic investigator is the ability to: (a) a. Observe, interpret and report observation clearly b. Observer assumptions clearly. c. Report assumptions...
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...utilizing it. On the flip side, it can also be as bad; incredibly harmful at best. When a crime has been committed, in this day in age, a computer is often the accomplice. That being said, the sooner the evidence within the computer accomplice is collected by the attending computer forensics specialists, the more likely the data that has been accessed, even if deleted, is remaining evidence on the computer; whether only in part or true to form detail. The longer the forensic team takes to collect this invaluable data, the more likely it is that the computer will overwrite key pieces of evidence, which would ultimately result in the prosecution or release of a potential criminal mind. Even partial data is extracted from the hard drive of the accomplice computer; it can still be very much useful in a prosecution, as partial data is also admissible in court today (Krehel, 2011). Securing the hard drive in the exact manner in which the computer has been found is absolutely vital to any forensic expert hoping to do their job with attention to detail and accuracy. This can be done by duplicating or replicating the hard drive at the onset of any said investigation when a computer is involved. Because forensic specialists are not attorneys, it is nearly impossible for this professional to know which data to keep and what to leave behind for overwrite. In this case, the choice is clear. There isn’t one. Every shred of data on the accomplice computer must be collected ((Biles, 2010). Just...
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...000/Yr Title: Forensics Managing Specialist –Security JOB DESCRIPTION All Forensics Candidates are encouraged to apply. Jr. to Sr. level positions are available from 2 years to 10+ years experience. Salary based on experience. A Bachelor's Degree in Forensics or related is a plus. This is a full time perm position. Must be willing to travel nationwide. Our client’s computer forensics team is a comprehensive solution for global data collections and forensic analysis. They offer best-in-class security. From small to large matters, they provide easy to understand interpretations of findings and a single point of contact. The Managing Consultant utilizes state of the art techniques that enable the recovery and use of critical electronic evidence for litigation, investigations and other fact-finding exercises. The Computer Forensics Managing Consultant establishes whether evidence has been erased or modified; analyzes electronic content and patterns of Internet and e-mail usage; recovers deleted data; and assesses and explains metadata within recovered files. RESPONSIBILITIES Manage day to day activities for projects involving computer forensics, information security or rapid response data breach matters. Manage large data preservation and collection activities to ensure that accepted forensic protocols; create and maintain Chain of Custody; document the handling of evidence. Analyze log files from firewalls, web servers and computers. Conduct forensic analysis and write...
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...Job Title | Description | Skills Required (list at least five skills, three of which are specific skills in the field of criminal justice). | Why are the skills listed needed to succeed in the position? | Computer Forensics Science Technicians | Forensic science technicians help investigate crimes by collecting and analyzing physical evidence. Many technicians specialize in either crime scene investigation or laboratory analysis. Most forensic science technicians spend some time writing reports. | Skills required for this career are: communication skills; composure; critical thinking skills; detail oriented; as well as problem solving skills. | Forensic science technicians write reports and testify in court. They often work with other law enforcement and specialists. Crime scenes are often the results of acts of violence and destruction, but technicians have to maintain their professionalism and objectivity. Forensic science technicians use their best judgment when matching physical evidence, such as fingerprints and DNA, to suspects. Forensic science technicians must be able to notice small changes in mundane objects to be good at collecting and analyzing evidence. Forensic science technicians use scientific tests and methods to help law enforcement officials solve crimes. | Information Security Analyst | Information security analysts plan and carry out security measures to protect an organization's computer networks and systems. Their responsibilities are continually expanding...
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...Burglary Nancy Rodriguez SEC/430 1/21/2013 Emmett Denham Burglary In the scenario of a burglary there are certain things that take place. There witness, robbers, damage to property, and missing personal items. The family’s house may be damaged or the family may get hurt. Neighbors may see or hear things while the burglary is taken place. In burglaries we must all look at why this would take place. A family goes on vacation to have fun just to come back to find out their house was robbed. They must first make sure no one is in their house and check to see what was taken or damaged in their home. In order to understand what takes place in burglary and to follow the process of the crime. We must learn how to examine the situation and how to process the crime scene. There are steps we must take in solving the burglary and how it happened. In burglaries that occur we must find ways to see things form the view of the police and how they process the evidence. The evidence in a burglary varies do to what was taken or damaged in the process of the burglary. We must see things from the eyes of the police and try to help them in the best way we can with whatever information we have about a burglary that took place either in our own home or a neighbors’ home. A family left for vacation and came home to their house being broken into and the robbers took a jewelry box and damaged the back door. They left a mess in the bedroom when they searched through the dresser drawers and...
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