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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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Featured Book

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 39 on sale from February 2019:


Making Sense of Digital Forensic International Standards

To many the complexity of Standards, their numbering and obscure contents fail to make practical sense and confuse the entry points for effective use. A roadmap is provided in this paper for Standard information access and optimal use. Read More »

Evidentiary Challenges: Social media, the Dark Web, and Admissibility

This article takes a look at two categories of remote evidence: social media, and the dark web. We will also examine two interesting cases: The Target store credit card breach; and the civil case of Fero v Excellus Health Plan, Inc. Read More »

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Vehicle Data Forensics on Unsupported Systems

The article will help readers understand how to approach a vehicle from a digital forensics’ perspective, it will cover a range of infotainment units from popular manufacturers, data extraction methods and examples of data types found which may be considered intelligence and or used as digital evidence. Read More »

Every Issue
Plus the usual Competition, Book Reviews, 360, IRQ, Legal

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