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Digital Forensics & The Fraud Triangle


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

Andrew Harbison

Andrew Harbison is a Director and IT Forensics Lead at Grant Thornton

 

Coming up in the Next issue of Digital Forensics Magazine

Coming up in Issue 34 on sale from February 2018:


Device Forensics in the Internet of Things

As more businesses and consumers adopt IoT devices, privacy violations and cyber-attacks by malicious actors will become commonplace due to the insecure IoT infrastructure. Read More »

Data Destruction In Current Hard Disks & Data Destruction Techniques

Data destruction is a process traditionally applied using physical techniques, aiming at the completely destruction of the hard disk, however, there is an increasing interest in the use of logical techniques for data destruction, that allow reusing the physical device. Read More »

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Faster Searching For Known Illegal Content

Cryptographic (“MD5”) hash searching for known illegal material is one of the most thorough methods of digital forensic investigation. However, the technique is hampered by the ever-increasing size of media being examined, and the size of the hash list being searched. Read More »

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