...Using Teams in Production and Operations Management: Forensic Accountants: Fraud Busters. By: For: Class: Bus 508: Contemporary Business Date: 13 November 2012 Abstract: A case study for the Strayer University, Woodbridge, VA, Business 508 class, this paper provides for a brief review of 1) The skills that a forensic accountant requires; 2) The role of the forensic accountant in the courtroom; 3) The legal responsibilities of the forensic accountant; and lastly, 4) The role of the forensic accountant in a couple of major accounting fraud scandals. The world of Accounting has seen several major scandals since the early 1990s. These include major accounting failures such as Enron, WorldCom, Adelphia, Tyco, Phar-Mor, Cendant, Computer Associates, AOL, Freddie Mac, ImClone, Qwest Communications, Royal Ahold, Health South Corporation, AIG, Lehman Brothers, and most recently the Olympus Corporation. Some of these have resulted in the collapse and dissolution of the company – Enron, Adelphia; others have resulted in a major restructuring of the company – AOL, AIG, Freddie Mac. Whatever the result, they have all been caused by accounting fraud – either “cooking the books” to hide major losses or to hide the theft of funds. It has also resulted in the failure and absorption of the one of the Big Five Accounting firms – Arthur Anderson. Besides the whistle blower who brought most of these to public view and the lawyers who have been involved their dismantling...
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...2009 Eighth International Conference on Mobile Business Mobile Forensics in Healthcare Connie Justice, Huanmei Wu Computer & Information Technology Purdue School of Engineering and Technology Indiana University Purdue University Indianapolis 799 W. Michigan St., ET 301 Indianapolis, IN 46202 {cjustice, hw9}@iupui.edu Abstract -- Mobile communication has been heavily applied in the current healthcare system for health information exchange. Patient information security has become a major concern, especially with the wide adoption of electronic medical records. Mobile Forensics has been utilized by law enforcement to systematically procure and preserve mobile evidence. However, the adoption of mobile forensics in the healthcare lags behind. The goal of our project is to examine the options and to provide recommendations for adoption and customization of mobile forensics in the healthcare field. An open-ended survey of local healthcare and related facilities around Indianapolis has been explored to examine the current status of Mobile Forensics in the healthcare field. The results have been evaluated using statistical analysis. A methodology is being proposed that would use mobile forensics procedures taking into account the regulatory measures that have to be instituted due to the Health Insurance Portability and Accountability Act (HIPAA) of 1996. Keywords-mobile forensics, healthcare. Evelyn Walton Informatics Indiana University Purdue University Indianapolis 799 W. Michigan...
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...computer forensics Background of Computer forensics: What is most worth to remember is that computer forensic is only one more from many forensic subdivisions. It’s not new, it’s not revolution.. Computer forensics use the same scientific methods like others forensics subdivisions. So computer forensics is not revolution in forensic science! It’s simple evolution of crime techniques and ideas. Forensic origins: Forensic roots from a Latin word, “forensic” which generally means forum or discussion. In the reign of the Romans, any criminal who has been charged with a crime is presented before an assembly of public folks. Both of the complainant and the defendant are to present their sides through their own speeches. The one who was able to explain his side with fervent delivery and argumentation typically won the case. It is important to realize that computer forensics is only one subdivision of forensic science. It is digital, it includes most advanced computer science but still it is only branch of forensic science, an its main goal is submission of the proven claims of scientific methods and strategies to recover any significant digital traces. Computer Forensic Timeline: 1970s • First crimes cases involving computers, mainly financial fraud 1980’s • Financial investigators and courts realize that in some cases all the records and evidences were only on computers. • Norton Utilities, “Un-erase” tool created • Association of Certified Fraud...
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...the Warrant with specific areas are items to be searched or a specific person arrested. The fourth amendment protects the home, papers and effects against unreasonable search and seizures. There are a few exceptions to this law one if the person gives consent to search no warrant is required. Another exception is if an officer sees something in plain view. Open fields such as pastors open water would be searched without warrant because they're open there is no expectation of privacy. Computers and privacy Over the last decade, courts decided whether the government can access evidence of illegal activity stored on digital technology without violating the Fourth Amendment. Many cases discuss whether incriminating evidence stored by an employee in workplace computers is protected under the reasonable expectation of privacy. In a majority of cases, employees do not have a reasonable expectation of privacy for electronic communications at work. the Fourth Amendment and the Electronic Communications Privacy Act (ECPA) determine the lawfulness of a search. The Fourth Amendment only applies to government searches (such as those conducted by law enforcement officials). The ECPA applies to everyone (whether government or private) and prohibits the unlawful interception or access to electronic Communications. In the physical world there is a real limit...
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...Risk of Fraud: Forensic Accountants Help Protect Identity Theft Megan Laughman Financial Accounting Theory Michael Miller 4/7/15 Abstract The purpose of this study is to explore the recent cyber breaches that have occurred within companies throughout the United States and to look at the different ways these cyber breaches could have been prevented. The research also examines the need for forensic accountants within the business field, as they are able to help protect a company’s credibility and reputation. The study looks at the different internal controls a forensic accountant can incorporate into a company to help prevent cyber breaches and fraud from taking place. The results of the research provide confirmation that forensic accountants are essential in every company in order to help prevent and detour cyber breaches and fraud. Table of Contents Introduction……………………………………………………………………………………4 Literature Review………………………………………………………………………………7 Data Analysis........................................................................................................................…...14 Results and Conclusion…………………………………………………………………………17 References………………………………………………………………………………………19 Today’s Risk of Fraud: Forensic Accountants Help Protect Identity Theft Introduction Technology today is more advanced than it ever has been and almost everyone this day and age owns a computer, tablet, or smart phone. Most Americans utilize their computers, tablets, or phones...
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...is estimated that the workload crime imposes on the police has increased fivefold since 1960. Their resources have not kept pace with their workload. To do their job, police frequently have looked to technology for enhancing their effectiveness. The police, with crime laboratories and radio networks, made early use of technology, but most police departments could have been equipped 30 or 40 years ago as well as they are today. The Crime Commission in response to rapidly rising crime rates and urban disorders. The Commission advocated federal government funding for state and local criminal agencies to support their efforts. It called for what soon became the 911 system for fielding emergency calls and recommended that agencies acquire computers to automate their functions. But even with the start-up help of hundreds of millions of dollars in early federal assistance, computerization came slowly. Only in recent years have many agencies found the use of information technology significantly helpful. Examples include fingerprinting databases, computerized crime mapping, and records management systems doing everything from inventorying property and cataloging evidence to calculating solvability factors. Of all criminal justice agencies, the police traditionally have had the closest ties to science and technology,...
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...Assignment 1: Computer Forensics Overview CIS 417 Computer Forensics Computer forensics is the process of investigating and analyzing techniques to gather and preserve information and evidence from a particular computing device in a way it can be presented in a court of law. The main role of computer analyst is to recover data including photos, files/documents, and e-mails from computer storage devices that were deleted, damaged and otherwise manipulated. The forensics expert’s work on cases involving crimes associated with internet based concerns and the investigations of other potential possibilities on other computer systems that may have been related or involved in the crime to find enough evidence of illegal activities. Computer experts can also use their professional knowledge to protect corporate computers/servers from infiltration, determine how the computer was broken into, and recover lost files in the company. Processes are used to obtain this information and some of the processes are as follows; * Investigation process: Computer forensics investigations will typically be done as part of a crime that allegedly occurred. The first step of the investigation should be to verify that a crime took place. Understand what occurred of the incident, assess the case, and see if the crime leads back to the individual. * System Description: Next step, once you verified the crime did occur, you then begin gathering as much information and data about the specific...
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...Examine computer Forensics and Privacy As of now we live in a world where social networking has become a major trend for teenagers and for young adults. Sites that are becoming more popular by each day and it is important to be aware of the sites that users and the consequences that can come from sharing too much of your own personal information with other strangers. A lot of people out there need to be careful about putting their own profiles such as pictures, names, and information. They need to know how to properly protect their privacy and security. For example sites like Facebook, MySpace, Twitter and many other sites has made every teenager and adult apart of their everyday life. One thing that I see wrong with this is that users upload photos and some videos to share personal information with their friends and family. So this information is sometimes not always used in a positive manner. Many people out there do not understand the consequences that come from posting personal stuff and that you can become a target to enemies predators villians. As a parent myself I would like to be more educated on these different social networking sites that attract their children to the computer everyday life. Today I feel that the T.V. computer, video games, Iphone, and the Ipad hold some much power that it is hard to be monitoring your children all the time on what they are doing. Every time you turn on that computer and you go on to these web sites a little of your life...
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...Computer Intrusion Forensics Research Paper Nathan Balon Ronald Stovall Thomas Scaria CIS 544 Abstract The need for computer intrusion forensics arises from the alarming increase in the number of computer crimes that are committed annually. After a computer system has been breached and an intrusion has been detected, there is a need for a computer forensics investigation to follow. Computer forensics is used to bring to justice, those responsible for conducting attacks on computer systems throughout the world. Because of this the law must be follow precisely when conducting a forensics investigation. It is not enough to simple know an attacker is responsible for the crime, the forensics investigation must be carried out in a precise manner that will produce evidence that is amicable in a court room. For computer intrusion forensics many methodologies have been designed to be used when conducting an investigation. A computer forensics investigator also needs certain skills to conduct the investigation. Along with this, the computer forensics investigator must be equipped with an array of software tools. With the birth of the Internet and networks, the computer intrusion has never been as significant as it is now. There are different preventive measures available, such as access control and authentication, to attempt to prevent intruders. Intrusion detection systems (IDS) are developed to detect an intrusion as it occurs, and to execute countermeasures when detected...
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...1. What is the importance of identifying a number of alternative solutions to good decision making? A couple points to make: 1. Good decision-making starts with gathering the facts. You should seek out all available information. If you don’t you are handicapping your decision-making ability. 2. Understanding your alternatives is the key to “economic” decision-making. Decisions aren’t made in a vacuum. You have to consider your “opportunity costs” or what you are giving up when you choose one option over another. For example, what is the cost of going to college? The answer is NOT just the tuition. It is also the money you would have made if you would have been working instead of going to class. Understanding the pros and cons of each alternative is the basis for making a strong decision. One caveat: Sometimes marketers and other salespeople will try to take advantage of you by giving you a false set of choices. A car salesman may show you a $50k car and then show you a $35k car and claim it to be a good value relative to the first car. But he did not show you the first car to give you “more alternatives.” He showed it to you to warp your perception of “good value.” It is a best practice to identify at least three alternative solutions that will meet the requirements to solve the problem. Requiring a minimum of three alternative solutions forces the integrated project team to identify solutions that may not be obvious. It helps to prevent automatically adopting...
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...Chapter 1 R1. 1. An isolated Computer: In Chap 1-5 which examines security problems identifying features and estimating risks. 2. Cryptographic techniques: Chaps 6-9 which covers authentication and forensics. 3. Computer networking basics: Chap 10-12 Covering network fundamentals and protocols. 4. Large scale security: Chaps 13-17 Examining enterprise security, encryption, internet servers and government security issues. R2 1. Rule based decisions: These are made for us by external circumstances or accepted guidelines. 2. Relativistic decisions: These try to outdo others who are faced with similar security problems. 3. Rational decision: These are based on a systematic analysis of the security situation. R8 We determine assets when assessing security to be the physical devices. The boundary is the limited access to the physical devices by walls and doorways. The threat agents are the people acting maliciously and risking security on these physical devices. Vulnerabilities are identified by security weaknesses. Attacks are from the threat agents through possible hacking, privacy breeches, and stolen hardware and files, etc. We take security measures through setting up security strategies. E3 Desktop computers are throughout my real estate office and are all on a secure network. Every agent has access to these computers. We can use our own personal desktop or laptop in our individual offices if we choose which would be...
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...Digital Forensics: Uganda’s Preparedness Dennis Tusiime Rwatooro 2014-M142-2002 Dept of Computer Science Abstract — The more our lives continue to depend on digital communication networks and media to perform daily activities such as communication, access to information and critical services such as health, financial transactions, entertainment, and public utilities like electricity, the more we get exposed to security risks. These security risks include breach of confidentiality of communication and transactions, violation of personal privacy, crime and fraud, disruption of services, and distribution of inappropriate content, among others. The goal of digital security is to research into and develop mechanisms to address these security risks. In this paper we briefly survey some of the emerging issues in digital security. The literature shows that while some domains in digital security have remained unchanged over a long time, for example cryptography, new areas have emerged including steganography. Keywords – digital forensic techniques, volatitle data extraction, digital image forensics, malware investigations, email security, symmetric key cryptography, asymmetric key cryptography, public key cryptography. Introduction Forensic science is defined as the application of the sciences as it pertains to legal matters or problems (Gialamas, 2000). One of the branches/fields of forensic science, namely criminalistics, is the profession and scientific discipline oriented...
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...doing business on the Internet, privacy laws, taxation, protection of intellectual property, electronic privacy, wiretapping, and cyber-squatting. In addition, students examine ethical issues, forensics, and evidence of cyber-crime. (No Prerequisite) | | | Terminal Course Objectives | DeVry University course content is constructed from curriculum guides developed for each course that are in alignment with specific Terminal Course Objectives (TCOs). The TCOs define the learning objectives that the student will be required to comprehend and demonstrate by course completion. The TCOs that will be covered in detail each week can be found in the Objectives section for that particular week. Whenever possible, a reference will be made from a particular assignment or discussion back to the TCO that it emphasizes. A | Given the importance of Law, Investigation, and Ethics in Computer Security, develop an understanding of the operation of the American legal system, including how the interpretation of statutes, judicial precedents, and legal reasoning affect information security. | B | Given the global nature of the Internet, evaluate how doing business on the Internet may subject you and your company to the laws, regulatory agencies, and judicial systems of multiple states and/or foreign countries. | C | Given that the Internet is owned by no one, consider how information security is affected by governmental regulation, specifically, privacy laws, taxation, assignment of Internet...
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...someone using DeoxyriboNucleic Acid in other words DNA. Nowadays with all the advancements in technology criminals are more easily apprehended. “Over the last decade, computer and telecommunications technologies have developed at an extraordinary rate. Increased computing power, advances in data transmission and attractive and user-friendly graphic interfaces present law enforcement agencies with unprecedented capacity to collect, store, analyze and share data with stakeholders inside and outside of government. Ultimately, information technology represents a tool to help local law enforcement achieve its broadened and increasingly complex mission. But whether this capability is fully realized, and at what pace, is not a foregone conclusion. Preliminary studies suggest that if its integration is not well managed, some aspects of information technology may meet with resistance among officers and other staff, particularly when such technology is perceived as unfairly intrusive or technically cumbersome. In addition, questions about privacy, security and cost need to be addressed. Because of the speed of advances in the field in recent years, independent studies on the impact of information technology on policing are only now getting under way. It seems particularly important, in this respect, to examine the experiences of some of the pioneers in information technology in the field of policing.” (University of Pennsylvania [UP], 2001) “Two areas in which information technology...
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...hacking attempts. • NetContinuum’s NC-2000 AG firewall and Cenzic’s ClickToSecure service work in tandem to minimize the chance of a security breach. • Demonstrates IT’s role in combating cyber crime. • Illustrates digital technology’s role in achieving security on the Web. [pic] System Vulnerability and Abuse • An unprotected computer connected to Internet may be disabled within seconds • Security: • Policies, procedures and technical measures used to prevent unauthorized access, alteration, theft, or physical damage to information systems • Controls: • Methods, policies, and organizational procedures that ensure safety of organization’s assets; accuracy and reliability of its accounting records; and operational adherence to management standards Why Systems Are Vulnerable • Hardware problems • Breakdowns, configuration errors, damage from improper use or crime • Software problems • Programming errors, installation errors, unauthorized changes) • Disasters • Power failures, flood, fires, etc. • Use of networks and computers outside of firm’s control • E.g. with domestic or offshore outsourcing vendors • Wi-Fi Security Challenges • Many Wi-Fi networks can be penetrated easily...
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