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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

Dr Tim Watson

Dr Tim Watson is the head of the Department of Computer Technology at De Montfort University

 

Coming up in the Next issue of Digital Forensics Magazine

Coming up in Issue 42 on sale from February 2020:


Forensic Syntactical & Linguistic Investigation

Mark Iwazko presents a case study regarding a Forensic Syntactical & Linguistic investigation: Instructed by the Moscow General Council of one of the actual big four accountants. Read More »

Forensic Readiness: A Proactive Approach to Support Forensic Digital Analysis

An increasing number of criminal actions are inflicting financial and brand damage to organizations around the globe. An impressive number of such cases do not reach the courts, mainly because of the organization’s inefficiency to produce robust digital evidences that are acceptable in the courts of law. Read More »

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Using Error-Patterns for Attribution: An Applied Linguistics Technique

Corpus Linguistics within Second Language Acquisition has developed models of error patterns made by defined groups of second language learners. This knowledge base can be leveraged by a knowledgeable analyst to attribute content to a subset of authors. Read More »

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