Fraud Investigation and Forensic Accounting in the Real World
Fraud Investigation and Forensic Accounting in the Real World

Author: William L. Jennings

Publisher: CRC Press

Published: 2022-05-22

Total Pages: 648

ISBN-13: 1000568423

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This book covers every aspect of forensic accounting, anti-fraud control systems, and fraud investigations. The author uses his own case experience to guide the reader through each phase of a forensic accounting assignment and fraud investigation. The book opens with an explanation of what happened to a company that was ensnared in a huge commodity purchasing scheme. Using his knowledge and experience gained over 40 years, the author illustrates that unexpected fraud occurrences can happen to any company, in any industry. Additionally, the author explains the current white-collar crime threats that organizations face every day, as well as legal issues that are often implicated in forensic accounting and fraud investigation projects. Electronic and non-electronic evidence gathering is also covered in detail with illustrative examples. One chapter is devoted entirely to the often misunderstood, but extremely important, subject of witness interviews. It provides the correct approach to the analysis and correlation of evidence in determining findings and conclusions of an investigation. Another chapter is devoted to proper report writing. The author provides detailed guidance on presenting findings to a variety of audiences, including management, a board, law enforcement, and at trials and hearings. It also covers proper techniques for measuring economic damages and concludes with a useful index. William L. Jennings is a Senior Director at Delta Consulting Group. He is responsible for providing forensic accounting, investigation, and asset recovery services to corporations, government agencies, attorneys, and their clients, as well as business controls consulting services to organizations. With more than 40 years of experience in public accounting and auditing, forensic accounting, business valuation, investigation, asset recovery, and business controls development, Mr. Jennings has worked on hundreds of forensic accounting and investigation assignments and he provides expert testimony.

Search and Seizure of Digital Evidence
Search and Seizure of Digital Evidence

Author: Robert Moore

Publisher: Lfb Scholarly Pub Llc

Published: 2005

Total Pages: 205

ISBN-13: 9781593321284

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Moore explains the application of traditional Fourth Amendment jurisprudence to digital evidence.Moore explains the difficulties in applying traditional Fourth Amendment jurisprudence to digital evidence. He examines issues related to drafting search warrants, as well as several of the more common warrantless search doctrines, in order to determine what aspects of traditional search and seizure doctrine apply to crimes involving technology. To amplify his points, he discusses several high technology crimes. Additionally, he studies the nature of digital evidence in order to show how its volatile nature requires a greater understanding of when evidence may or may not be legally seized and searched.

Digital Evidence and the U.S. Criminal Justice System
Digital Evidence and the U.S. Criminal Justice System

Author: Sean E. Goodison

Publisher:

Published: 2015

Total Pages: 31

ISBN-13:

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This report describes the results of a National Institute of Justice (NIJ)-sponsored research effort to identify and prioritize criminal justice needs related to digital evidence collection, management, analysis, and use. With digital devices becoming ubiquitous, digital evidence is increasingly important to the investigation and prosecution of many types of crimes. These devices often contain information about crimes committed, movement of suspects, and criminal associates. However, there are significant challenges to successfully using digital evidence in prosecutions, including inexperience of patrol officers and detectives in preserving and collecting digital evidence, lack of familiarity with digital evidence on the part of court officials, and an overwhelming volume of work for digital evidence examiners. Through structured interaction with police digital forensic experts, prosecuting attorneys, a privacy advocate, and industry representatives, the effort identified and prioritized specific needs to improve utilization of digital evidence in criminal justice. Several top-tier needs emerged from the analysis, including education of prosecutors and judges regarding digital evidence opportunities and challenges; training for patrol officers and investigators to promote better collection and preservation of digital evidence; tools for detectives to triage analysis of digital evidence in the field; development of regional models to make digital evidence analysis capability available to small departments; and training to address concerns about maintaining the currency of training and technology available to digital forensic examiners.

Data and Applications Security XVII
Data and Applications Security XVII

Author: Sabrina De Capitani di Vimercati

Publisher: Springer

Published: 2006-04-11

Total Pages: 415

ISBN-13: 1402080700

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Security and privacy are paramount concerns in information processing systems, which are vital to business, government and military operations and, indeed, society itself. Meanwhile, the expansion of the Internet and its convergence with telecommunication networks are providing incredible connectivity, myriad applications and, of course, new threats. Data and Applications Security XVII: Status and Prospects describes original research results, practical experiences and innovative ideas, all focused on maintaining security and privacy in information processing systems and applications that pervade cyberspace. The areas of coverage include: -Information Warfare, -Information Assurance, -Security and Privacy, -Authorization and Access Control in Distributed Systems, -Security Technologies for the Internet, -Access Control Models and Technologies, -Digital Forensics. This book is the seventeenth volume in the series produced by the International Federation for Information Processing (IFIP) Working Group 11.3 on Data and Applications Security. It presents a selection of twenty-six updated and edited papers from the Seventeenth Annual IFIP TC11 / WG11.3 Working Conference on Data and Applications Security held at Estes Park, Colorado, USA in August 2003, together with a report on the conference keynote speech and a summary of the conference panel. The contents demonstrate the richness and vitality of the discipline, and other directions for future research in data and applications security. Data and Applications Security XVII: Status and Prospects is an invaluable resource for information assurance researchers, faculty members and graduate students, as well as for individuals engaged in research and development in the information technology sector.

Crime Scene Investigation
Crime Scene Investigation

Author: National Institute of Justice (U.S.). Technical Working Group on Crime Scene Investigation

Publisher:

Published: 2000

Total Pages: 64

ISBN-13:

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This is a guide to recommended practices for crime scene investigation. The guide is presented in five major sections, with sub-sections as noted: (1) Arriving at the Scene: Initial Response/Prioritization of Efforts (receipt of information, safety procedures, emergency care, secure and control persons at the scene, boundaries, turn over control of the scene and brief investigator/s in charge, document actions and observations); (2) Preliminary Documentation and Evaluation of the Scene (scene assessment, "walk-through" and initial documentation); (3) Processing the Scene (team composition, contamination control, documentation and prioritize, collect, preserve, inventory, package, transport, and submit evidence); (4) Completing and Recording the Crime Scene Investigation (establish debriefing team, perform final survey, document the scene); and (5) Crime Scene Equipment (initial responding officers, investigator/evidence technician, evidence collection kits).

Forensic Examination of Digital Evidence
Forensic Examination of Digital Evidence

Author: U S Department of Justice

Publisher: CreateSpace

Published: 2014-08-01

Total Pages: 104

ISBN-13: 9781500633677

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Developments in the world have shown how simple it is to acquire all sorts of information through the use of computers. This information can be used for a variety of endeavors, and criminal activity is a major one. In an effort to fight this new crime wave, law enforcement agencies, financial institutions, and investment firms are incorporating computer forensics into their infrastructure. From network security breaches to child pornography investiga- tions, the common bridge is the demon- stration that the particular electronic media contained the incriminating evidence. Supportive examination procedures and protocols should be in place in order to show that the electronic media contains the incriminating evidence.