...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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...The critics of forensic science from the readings all have backgrounds that would provide them with sufficient enough knowledge of the discipline to deliver meaningful criticisms. For example, Arvizu (2000) is a chemist, who has managed an analytical laboratory, and she is a quality consultant who has managed a laboratory evaluation program for a federal agency. She has also performed dozens of independent audits of laboratories. Other critics, Saks and Koehler (2008), have a background and professional degree in law, and teach students at universities through their expertise. The last critic found in the articles for the week, Giannelli (2007), is also a distinguished law professor at a university. The backgrounds of all the critics allow for them to use terminology relevant to the discipline, as well as to mention certain cases of faulty forensics, and to suggest certain steps for moving forward in a more reliable manner....
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...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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...the main purpose of a software tool like WinAudit in computer forensics? it is to be able to find out all the information that you would need about the system that you are trying to hack. it also also allows you to be to examine all the software that is on the computer to see if there is anything that does not look right and to be able to see if there is software on the system that is not suppose to be there 2. Which item(s) within WinAudit’s initial report would you consider to be of critical importance in a computer forensic investigation? Computer Name, OS, Security Settings for Windows Firewall, Drives, Running Programs, and Installed Programs and Versions. 3. Could you run Win Audit from a flash drive or any other external media? If so, why is this important during a computer forensic investigation? yes you because that way you are not installing anything on the hard drive that would alter the state of the drive. 4. Why would you use a tool like DevManView while performing a computer forensic investigation? It allows you to see all the the things that are installed on your system from the operating system to the drivers and what version is on there. Determining times and dates, what flash/jump drives might be plugged in, and any CDs, DVDs, or Blu-Ray disks are in the disk drives. 5. Which item(s) within DevManView’s list would you consider to be of critical importance in a computer forensic investigation? Optical Drive(s), USB Mass Storage Devices ...
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...Introduction With the recent increase in financial crimes and business fraud, forensic accountants are in great demand. Forensic accounting is the practice of utilizing accounting, investigative, organizational, analytical and communicational skills to conduct examination into a company’s financial statements in legal matters (Crumbley, 2007). Forensic accountants can own their own accounting firms or be employed by lawyers, insurance companies, banks, or large corporations. The use of accountants has played an important role in assisting the government as well as the public. Forensic Accountants participate in detecting scandals and financial crimes caused by individuals, companies and organized crime networks. This profession consists of three main areas litigation support, investigation and dispute resolution (Harris, 200). Litigation support involves the factual arrangement of financial issues, investigation comes in when criminal matters have occurred, and the dispute resolution is the process of bringing justice and fairness. To work effectively within these three core components, forensic accounts must have a set of skills to perform their job efficiently. Important Skills Forensic Accountants must posses more than the fundamental knowledge of financial accounting and auditing. Each project requires analysis, interpretation, summarization and presentation of complex financial- and business-related issues (Matson, 2012). There are several core skills that are...
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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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...Computer Forensics The world of crime has expanded right along with the explosion of the internet. The modern cyber criminal has veritable global playground in which to steal money and information from unsuspecting victims. Computer forensics is a quickly emerging science against the increasingly difficult battle to bring criminals to justice who perpetrates crimes on others. The computer forensics field is a relatively new investigative tool but enjoys continual advances in procedures, standards, and methodology which is making the identification, preservation, and analyzing of digital evidence a powerful law enforcement apparatus. The job of the cyber forensic professional is to look for clues the attacker left behind on web sites, servers, and even the e-mail message itself that will unravel their sometimes carefully woven veil of secrecy. Attackers come in all forms and from a variety of different circumstances. For instance, an attacker can begin a phishing scam with only a web server they control with very little programming experience and a way to send a lot of e-mail messages. (Jones 4) In order to combat the waves of cyber-attackers, we must utilize Open Source Community applications to combat the continual onslaught of infections, exploitations, and trickery employed everyday against our systems and networks. Today's attacker uses a variety of technologies to employ their methods and understanding those abilities is integral to preparing for an investigation...
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...Running head: FORENSIC CASES Forensic Cases Stephanie Rudolph Kaplan University IT 550 Computer Forensic and Investigation Prof: Bhanu Kapoor November 26, 2013 Abstract People are the most difficult creatures on earth to understand. Some have the mind set of doing some the off the wall and unacceptable things using technology. In this paper I have discussed location and the type of data you will find in in the case of a financial fraud and a child pornography case. Later in the paper discusses the procedures that and investigator might take to collect data from a suspect system. I will also provide a simple tool that can be used to collect all type of data from different location, making the investigator job much easier and help maintain the integrity of the evidence collected to be presented in court. . Forensic Cases There are many location that and investigator search to obtain data using computer forensic tools in a case on financial fraud and child pornography cases. In the case of a financial fraud emails can provide investigators with information not only the text but also the headers. The email headers can provide investigators with the information of who created the email, what software they used and the IP addressed that sent it. The email header also provide a date and time was sent. Credit card data shows the activity of charges. It show the...
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...Computer Forensics Through the Years Prof. Pepin Galarga Computer Forensics Sep 11, 2010 Table of Content Introduction …………………………………………………………………………………Page 2 The Early Years……………………………………………………………….......................Page 3 Early Training Programs …………………………………………………………………....Page 4 Typical Aspects of Computer Forensic Investigations ……………………………………..Page 5 Legal Aspects of Computer Forensics …………………………………………..……...…..Page 6 Conclusion ………………………………………………………………………………….Page 7 References………………………………………………………………………………..…Page 8 Introduction If you manage or administer information systems and networks, you should understand computer forensics. Forensics is the process of using scientific knowledge for collecting, analyzing, and presenting evidence to the courts. (The word forensics means “to bring to the court.”) Forensics deals primarily with the recovery and analysis of latent evidence. Latent evidence can take many forms, from fingerprints left on a window to DNA evidence recovered from blood stains to the files on a hard drive. Because computer forensics is a new discipline, there is little standardization and consistency across the courts and industry. As a result, it is not yet recognized as a formal “scientific” discipline. Image by Flickr.com, courtesy of Steve Jurvetson Computer forensics is the study of extracting, analyzing and documenting evidence from a computer system or network. It is often used by law enforcement officials to seek...
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...Abstract: Advanced cyberattacks on the public and private sectors at the local, national, and international level have prompted an increase in funding and support for the study of emerging cybersecurity technologies. The considerations for this paper are to discuss the emerging technologies and strategies that can be integrated across the public and private sector to improve cybersecurity on a local, national, and international level. New technologies need to dynamically assess networks real-time such as with the use of Remote Agents and Real-time forensic analysis. These technologies also need to make the attack space less predictable and constantly evolving such as through the use of moving target defense. Emerging Cybersecurity Technologies The E-government Act of 2000 was signed by President Bush to move toward a more 24-7 government. The dream was to eliminate the need to have to stand in line at the DMV for half a day just to pay annual vehicle registration fees (Barker, 2011). Security was certainly a concern, but it was not at the forefront of the move as government agencies would go through massive changes in equipment, manning, and practices in order to move information and programs online. Now, over a decade later we still see moves and changes taking place, such as the department of Veterans Affairs recently moving all of their applications, forms and records online. The expensive cost of getting the government caught up was expected with such an overhaul...
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...Ec-council.Braindumps.312-49.v2014-03-11.by.ANGELA.180q Number: 312-49 v8 Passing Score: 700 Time Limit: 240 min File Version: 16.5 http://www.gratisexam.com/ Exam Code: 312-49 Exam Name: Computer Hacking Forensic Investigator Practice Testw CHFI-1-105 QUESTION 1 When a file or folder Is deleted, the complete path, including the original file name, Is stored In a special hidden file called "INF02" In the Recycled folder. If the INF02flle Is deleted, It Is re-created when you _______ A. B. C. D. Restarting Windows Kill the running processes In Windows task manager Run the antivirus tool on the system Run the anti-spy ware tool on the system Correct Answer: A Section: (none) Explanation Explanation/Reference: A QUESTION 2 Graphics Interchange Format (GIF) is a ___________RGB bitmap Image format for Images with up to 256 distinct colors per frame. A. B. C. D. 8-bit 16-bit 24-bit 32-bit Correct Answer: A Section: (none) Explanation Explanation/Reference: QUESTION 3 The IIS log file format is a fixed (cannot be customized) ASCII text-based format. The IIS format includes basic items, such as client IP address, user name, date and time,service and instance, server name and IP address, request type, target of operation, etc. Identify theservice status code from the following IIS log. 192.168.100.150, -, 03/6/11, 8:45:30, W3SVC2,SERVER, 172.15.10.30, 4210, 125, 3524, 100, 0, GET, / dollerlogo.gif, A. B. C. D. W3SVC2 4210 3524 100 Correct Answer: D Section: (none) Explanation...
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...Forensic Accounting In Practice Herbert Lee | Bus 508 Professor Badger Fardanesh 1. May 16, 2013 Forensic Accounting Defined According to Crumbley (2009)“ Forensic Accounting” is reducing the complexity of accounting practices by distilling information and slicing away at deceptions to help a judge or jury to see the essence of financial disputes. It is a practice that goes beyond auditing and analyzing accounting information. With accounting practice and standards at its core Forensic accounting goes above and beyond what the auditor does. Crumbley (2009) contends that a forensic accountant may take on fraud auditing engagements but will use other accounting, consulting and legal skills to broaden their engagements. The discipline of forensic accounting is being utilized not only in a courtroom setting but also in public discussions, debates, civil matters like divorces, insurance companies, banks and the business community at large. From a general perspective forensic accounting focuses on digging into the final accounts but will follow a lead into records of original entries. These accountants cover the areas of litigation support and investigative accounting. They are seeking out the cause and effect and according to the article FTB Tax Services (2011) it states that the primary orientation of forensic accounting is the explanatory analysis of phenomena- including possibly the discovery of deception, and its effect- introduced into an accounting system domain...
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...228 : Responses: The first steps I would use would be Document examination, audit, and electronic searches. These steps would allow me to take a look at the numbers behind the purchase to develop an expectation of what the issue could be. It is possible that one vendor really did provide a better or cheaper product and that is reasonable. If you found something adverse to that expectation the next steps would be interviewing the buyers. After finding out their thinking it could be possible you would need to seize their computers or the very least their electronic communications. Short Case 11, page pg 228: Responses: The first step would be to document and exam the process for which the cash collection happens. At that point you will need to interview the people involved. The only other step you could have taken is setting up surveillance cameras in the area where cash collection happens, but that won’t necessarily catch the fraudulent collection of cash. Short Case 13, page pg 228: Responses: 1. When looking at the employee’s computers you need to be aware that he could possibly have some private information on there. This could be looked at as an invasion of privacy and a breach of the 4th amendment. 2. You could search the computer manually through using the internet history and searching through his email. You best bet is to get a forensic software like forensic toolkit to take a thorough look into the possible fraud. 3. Yes, you should be...
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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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...Assignment #3 Forensic Accounting in Practice Professor Demetrius Carolina, Sr. Bus 508-Contemporary Business February 16, 2013 The purpose of my paper is to explore Forensic Accounting and the many aspects surrounding the field. I will determine the skills necessary to be a forensic accountant and its application to business operations. I will also describe the role the forensic accountant plays in a courtroom environment and the role played by the forensic accountant in the litigation process. I will also provide case examples where forensic accountants are used and have provided vital evidence in the case. Today, forensic accounting is a rapidly growing segment of the accounting practice, and the current demand for forensic accountants far outstrips the current supply. Determine the most important five (5) skills that a forensic accountant needs to possess and evaluate the need for each skill. Be sure to include discussion regarding the relationship between the skill and its application to business operations. Have you ever been cheated, robbed or financially hurt by actions of others? Well, out of those feelings civil lawsuits arise based on the desire to reclaim what one perceives he/she has lost unjustly. Financial loss isn’t always easy to define or measure. So, the important task of investigating and quantifying the financial loss normally requires the expertise of a forensic accountant. A forensic accountant is a professional who uses a unique...
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