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Digital Forensics & The Fraud Triangle

Written by DFM Team


Digital Forensics & The Fraud Triangle

This feature article is all about how many forensic software applications predict fraud and corruption using heuristics based on the Fraud Triangle. This article will discuss some of the pitfalls of these algorithms, and what forensic software applications can do to improve accuracy.


A conviction for violating the Foreign Corrupt Practices Act (FCPA) carries severe consequences. Corporations as well as their offi cers, directors, stockholders and employees may be fi ned and imprisoned up to five years. In addition, convicted firms and associated stakeholders may be barred from doing business with the U.S. Federal Government. (United States Department of Justice) In the U.S. the FCPA bans bribing a government official to infl uence anyact or decision, and includes bribing an offi cial of a foreign government. In the UK, the Serious Fraud Offi ce (SFO) defines several types of corporate fraud. (Serious Fraud Office). The definitions span several “types” of fraud from corporate services, including false accounting, payments, travel, pay, allowances to gambling specifi c frauds like betting scams.




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Learning iOS Forensics

A practical hands-on guide to acquire and analyse iOS devices with the latest forensic techniques and tools.

Meet the Authors

Angus Marshall

Angus Marshall is an independent digital forensic practitioner, author and researcher

 

Coming up in the Next issue of Digital Forensics Magazine

Coming up in Issue 38 on sale from February 2019:


Crowd Sourcing Digital Evidence The Risk v The Reward

All digital devices used today can be considered as a potential source for digital evidence. Andrew Ryan investigates the current state in the art of crowd sourced digital evidence. Read More »

Recovery of Forensic Artifacts from Deleted Jump-List in Windows 10

Jump-Lists are widely discussed in forensics community since the release of Windows 7 and are having more capabilities to reveal forensics artifacts in Windows 10. Read More »

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Operacion Bitcoin

The article is an actual case study of an Interpol investigation carried out in association with CertUY that has been ongoing for some months. It is written by the first hacker sent to prison in Uruguay who is currently out on bail pending sentencing. Read More »

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