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Forensics Report 1
Forensics Report#1
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OVERVIEW
The contemporary environment is affected by very many issues. It is imperative to have an effective forensic procedure to determine the cause of some of the issues affecting the society. From this, there is the ability to carry out effective research and understand the actual issues that have happened and consequently understand the best manner through which to deal with them. The case provided in the study is that of an organization where one of the top managers resigned in means that were not clear. This aspect made the organization president decided to incorporate forensic tools to understand the issue further.
ANNOTATED INVENTORY OF FORENSICALLY INTERESTING FILES
The files of Forensic Interest included the following:
Mr. Dean’s work computer currently in the Information Technology Department
This work computer had been infected by a nasty root kit. The computer was supposed to be serviced and taken back on Friday at 10.00 AM.
Laptop case
The laptop case was used to hold Mr. Dean’s laptop. The laptop case was found empty on the floor.
2GB USB drive
This device was found in the laptop case. The 2GB USB drive contained Mr. Dean’s duty files. There was no information that showed that Dean was against the company’s interests.
Inventory items for files of forensic interest included the following:
The work computer
This computer was Dean’s workstation. It had been taken to the IT service center within the same week. It was missing, but only because it have been taken to IT service center. It would be brought back to the station on the following Friday.
Missing laptop
The missing laptop had been Mr. Dean’s substitute for his workstation. The laptop had been issued by the company. It was found to be missing because its case was empty.
The USB Drive
Mr. Dean used the USB Drive to store his work related files as the Assistant Chief Security Officer. After its analysis, it was found that nothing that could incriminate Mr. Dean since the files in the USB drive reflected his urge to work in parallel with the company’s interest.
THRESHOLD ASSESSMENT REPORT
After carrying out substantial research and reviewing all the evidence present, it is imperative to note that there was some inconsistency regarding the manner in which the particular employee resigned. The fact that the laptop case was found below the table adds to the suspicions because if the person resigned honorably, he would have at least left the laptop case on top of the table. The factors stated are some of those that led to the forensic examiners becoming involved with the case. The USB disc found ought to receive special examination to determine the information stored in it. The fact that the Chief Executive asked that the workstation computer be transferred back to the work office is an imperative step to take for it saw to it that information was not deleted from the computer at which the particular employee was working.
The manner in which the employee terminated his employee is somehow suspicious and this is because for an organization such as the one given in the study, it is a requirement to tender a formal resignation by writing a letter and submitting to the relevant authorities in the organization. Going through the evidence may bring out information tying the particular worker to some illegal activities (Kiely, 2011). Either that or the employee was blackmailed out of his work. The room should also be wiped for fingerprints and this might assist in identifying the people that visited the particular worker prior to his quitting.
Going through the case background is vital for it assists in understanding various crucial points in the case. The forensic examination was carried out to identify the actual reasons why the employee sought termination of his employment. People that were affected by the action were the chief executive since he was short of employees and thus the running of the organization was affected. There were other people that were affected by the actions of the employee. One of the critical people affected by this action was his assistant. It is common in many organizations that the respect accorded to a top-level manager does not match the one offered to the assistant. With this, the employees are bound to misbehave given that authority is not as austere (Kiely, 2011). Employees operating under the manager are also bound to feel the effect of this and this is because the forensic officers get to examine these employees too to ensure that they cover all the areas surrounding the case with regard to the case.
Case Questions
What was George Dean up to before he resigned?
According to the sweep carried out in his office, it is allowed to state that Dean was not up to noble actions at the time of resigning and it is possible a member of the organization had noticed that and blackmailed him out of the job.
Why did he resign so suddenly?
The reason why he resigned suddenly is that he did not want to cause any type of scene in the organization since the other worker might have informed the entire organization of his misbehavior and consequently embarrass himself.
Summary of Performed Examinations
After carrying out on-site examination, it was identified that the laptop case under the desk and the left USB flash indicates that the employee left in a hurry and thus the location ought to be recognized as a crime scene because of inconsistency even with regard to tidiness. Given the reputation of the particular employee and then visiting the site, one gets to understand that the most likely reason for the change and the upgrade in cleanliness is that the employee was trying to cover up an issue. Either that or someone came to his office and cleaned it up to avoid any form of detection. Both these factors are subject to forensic research.
After interviewing the employees that worked with him, it was identified that he was never neat with his workstation but the fact that on that particular day he had tidied up is a factor that served as evidence that something was wrong. It is also critical to understand that some of the employees interviewed did not appear confident in themselves and the reason is that they might have had something associated with the case. It was difficult to hold any evidence above these workers because the case was not quite formal through the legal procedures that could have allowed an entire sweep of the organization.
After viewing the employee contract, it was found out that the employees had some more years left to work and the fact that he had quit prior to the contract’s maturity date was an inconsistency. The computer hardware showed there were some illegal documents that the employee had stored in his computer. The computer hardware showed that there was some information that had been deleted. However, this particular manager was sloppy because all the documents that he had removed from his computer, he had stored it in an insecure cloud. It was thus possible to go through the actual cloud and identify the folder where he had stored the information. After the information was obtained, it was taken to the relevant authorities for further examination and understanding.
The subject of the forensic examination was the employee who had resigned without letting the manager of the organization knows this action. The location where this took place was in the employee’s office where all the evidence required for the research was found. The policy violations broken by the particular employee was the termination of the contract prior to its maturity date (Kiely, 2011). The criminal issues involve having documents from other companies that may lead to the downfall of the organization. The organizations harmed were both the one where he worked for and the once where he had worked before. The civil allegations against this manager were very serious. The fact that the manager had even involved some of his workers in his scheme serves as a civil crime and consequently the manager ought to receive punishment for it.
The findings were very reputable and this is from the fact that the computer that was brought from the Information Technology department supported the data in the USB disc. However, the errors that were not accounted for was not identifying the actual dates that the data was received and stored.
Several questions may come from this case and particularly the ease of data retrieval. Why was it that easy? Might the information have doctoring? Is the investigator experienced in his job? Does he have a personal relationship with the employee? Additional considerations with regard to the investigation are that the employee was colluding with another worker in the organization. Having these considerations assists in understanding the basics of the case even further.
Table 1: File Inventory
Item File Path MAC Times Item number Importance of the item
Laptop bag Company security 11 pm the previous night 3465 Limited importance
USB Disk Police officers 12 a.m this morning 2567 Medium importance
Computer Hard disk Police officers 10.a.m the previous day 8536 High priority
Table 2: Inventory Importance
Item Importance Explanation
Laptop bag Low The bag can only provide evidence through finger prints and it is obviously expected to belong to the missing manager thus no real leads
USB Disk medium The USB Disk may contain vital information that the missing manager may have had and wanted to keep secret.
Computer Hard Disk high The computer hard disk is vital for it contains information that the manager was working on before disappearing.
Reference
Kiely, T. (2011). Forensic Evidence: Science and the Criminal Law. Chicago: Chicago University Press.
Forensic Science and Scientific technique
Forensic Science
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Scientific technique is the simple starting point where the present investigation process is done. The method relies on information gotten from straight surveillance by investigators hence is an experimental process. The process, therefore, involves the study of items that are not known to find out their necessary attributes or uniqueness. The attributes are then compared with the well-known property items that are already known. The assessment is later carried out on the likeness and variations for recognition reasons. Forensic science thus is a scientific approach used in the investigation process with the main aim of ensuring justice to criminals. As result, the technique involves the study and performance of the use of science for reasons of law enforcement. Forensic science is for that reason a extraordinarily wide phrase that comprise of criminology and criminal justice as used in social science discipline with the function of civil law management. The term also extends to a number of fields such as forensic medicine, firearms, questioned documents, fingerprint assessment, psychology, anthropology and others (Nickel and Fischer 2009).
The majority of forensic scientists are investigators who just capture information at the site of crime. They make use of extremely advanced technology to ensure to that they expose the scientific proof in a number of areas of study. The present forensic science has a wide range of use. Some of the civil cases where it is used include counterfeiting, deception or negligence. However, the most widespread application area of forensic science is in the investigation of criminal cases. These cases engage victims like rape, murder, assault, robbery, theft and others. Forensic science is also applied in checking the conformity of different countries. Most of the countries have global accords like the Nuclear Non-explosion Treaty, in addition to the Chemical Weapons, conference and to study whether a country is making a top secret nuclear weapons plant (Jackson and Jackson 2004).
It can be able to assist law enforcement officers in finding out whether any laws and regulations have been dishonored in the selling of products such as foods and drinks, the making of medicines or drugs, or pesticide application on crops. It can also find out whether drinking water conforms to officially permitted purity requirements by law. Wrong-doers frequently never plan out a break-in or robbery. Also, they do not carefully go away behind different evidences that permit an investigator to follow their pathways comparatively with no trouble. Still, in case the criminal is extremely watchful all the way through their crime, there will still be some mapping out of their existence at the sight of crime. There are several areas of forensics. These areas include universal crime landscape study, forensic toxicology, forensic pathology, forensic chemistry, genetic fingerprint and many others (Jackson and Jackson 2004).
One of the most vital things that connect a suspected criminal with a given crime scene is the finger prints. The examination of this is still carried out even if the fingerprints are not left by the criminal. In most cases, the investigators use the available relevant technology to expose the invisible fingerprints. With computerized fingerprints, the investigators are able to detect criminals. The phrase, DNA fingerprint, also called genetic fingerprint is employed in the scientific technique in which samples of DNA are gathered. The term DNA fingerprinting – or genetic fingerprinting – is applied to the scientific process whereby samples of DNA are collected, brought together and used in matching added samples of DNA. These added samples might have been established at the site of an offense (Jackson and Jackson, 2004).This DNA method is normally applicable in a case where the criminal attacker happens to have left a few bodily fluids at the crime site. Also applied when visual recognition is not probable. The technique depends so much on the principle that two or more than two persons cannot share similar genetic code apart from matching twins. The DNA that are studied and used to achieve a match will, therefore, be exceptional. The DNA fingerprinting is carried out on the basis that any attacker or criminal will leave a few quantity of body fluid such as saliva, semen, blood and other related fluids at the crime site. This explains why this method is accepted in various criminal investigations. Since the genetic makeup of every person is unique, it is thus, impossible to fake, forge or even change in whichever way and hence the results derived from this method of investigation is highly and commonly accepted (Nickel and Fischer 1999).
One of the most vital things that connect a suspected criminal with the given crime scene is the fingerprints. The examination of this is still carried out even if the fingerprints are not left by the criminal. In most cases, the investigators use the available relevant technology to expose the invisible fingerprints. With computerized fingerprints, the investigators are able to detect criminals. The phrase, DNA fingerprint, also called genetic fingerprint is employed in the scientific technique in which samples of DNA are gathered. The term DNA fingerprinting – or genetic fingerprinting – is applied to the scientific process whereby samples of DNA are collected, brought together and used in matching added samples of DNA. These added samples might have been established at the site of an offense. This DNA method is normally applicable in a case where the criminal attacker happens to have left a few bodily fluids at the crime site. Also happens when visual recognition is not probable. The technique depends so much on the principle that two or more than two persons cannot share similar genetic code apart from matching twins. The DNA that are studied and used to achieve a match will, therefore, be exceptional. The DNA fingerprinting is carried out on the basis that any attacker or criminal will leave a few quantity of body fluid such as saliva, semen, blood and other related fluids at the crime site. This explains why this method is accepted in various criminal investigations. Since the genetic makeup of every person is unique, it is thus, impossible to fake, forge or even change in whichever way and hence the results derived from this method of investigation is highly and commonly accepted (Nickel and Fischer 1999, Nickel and Fischer 2004).
What seems clear to the naked eye might in reality appear to be a complete new story. Proof might vary from hair samples, to DNA, fingerprints, and several extra. In the past years, forensic science has assisted to transform law enforcement in all these ways although some other old techniques are still in use until now. Since there is the possibility of making mistakes, forensic pathology needs much tolerance and attentiveness to guarantee that each bit of proof is gathered and examined. In the real sense, DNA can help to clear any suspect incorrectly. It can also assist in the identification of the crime itself. Forensic science has also been successful in the past in defending the innocent while at the same time bringing the guilty ones in to justice (Jackson and Jackson 2004).
Psychological profiling is one more attractive way in which forensics might assist resolve crimes. Essentially, psychological profiling examines the behavior and customs of successive criminals. This may depend on the number of resemblance needed to individualize an impression. According to Nickel and Fischer (1999), the process of trying to individualize an impression is recognized by searching for an accord of matching individual attributes. The match is done basing on such number and significance as to stop the chance of their having taken place by extra coincidence. Also, there is ascertaining that there are no disparities that cannot be explained.
Toxicology and ballistics in forensic science can be used, by chemists, to detect chemicals in the stomach linings of an individual. Chemists in this case are called upon by the prosecution in a murder trial to give proof in case any victim’s poisoning in order to establish a criminal offence against the accused. An excellent example is the 1982 incident where the defendant, John Bodle was charged with poisoning his grandmother using arsenic lace coffee. Marsh, a chemist carried out a normal test by mixing alleged sample with hydrogen sulphide and hydrochloric acid. March was able to detect arsenic as yellow arsenic trisulphide which had deteriorated when it was shown to the judges. This permitted the suspect to be set free because of sensible disbelief (Nickel and Fischer 2009).
Anthropological techniques can also be applied to law enforcement through forensic science. In this case, an identification system is created on the basis of physical measurements. Prior to that identification creation, an individual can only be recognized by name or reference made to his/her photograph. The first person to apply this technique was a French police officer, Alphonse Bertillon. The officer did this after being dissatisfied with the ad hoc techniques which were being employed to recognize the captured criminal. He started his work on developing dependable system of anthropometric purposely for categorization of human being. This officer continued to come up with several extra forensics of which forensic document examination was one of them. Compounds such as galvanoplastic were used for the preservation of footprints, ballistics including the dynamometer which was used specifically for the attainment of the amount of force used when breaking (Nickel and Fischer 2009).
Forensic science can also assist in the study of the manner of death by gathering information on the cause of death by medical experts. A onetime surgeon from the French army analytically studied the impacts of violent death on interior organs. However, the foundation of current study of germs was laid by the Italian surgeons, Paolo Zacchia and Fortunato Fidelis after when the publications on the similar topic began in the 18th century. This groundwork was laid by studying changes that took place in the body makeup as the outcome of the disease (Jackson and Jackson 2004).
In summary criminalistics is the use of variety of sciences to answer questions that relates to examination and comparison of biological evidence, trace evidence, impression evidence which comprise of fingerprints, footwear impressions and even tire tracks. It also answers questions associated with the study and comparison of controlled substances, ballistics tool mark examination, and firearms. This is, in addition to, extra evidence in the investigation of criminal offences. Proofs are normally processed in crime laboratories in characteristic situation. Forensic accounting can also be used to study and interpret various accounting evidence in order to carry out an investigation on accounting fraud during financial auditing. As a result, this forensic study can be used to identify criminals from the group of financial officers working in a given firm or institution. Other types of forensics that can be used to investigate criminals are digital offences used for purposes of data recovery, forensic aerial photography, and forensic anthropology. There is also the use of forensic archeology, forensic botany, forensic chemistry, forensic DNA analysis, and forensic engineering (Nickel and Fischer 1999, Jackson and Jackson 2004).
References
Joe, Nickel, and John F. Fischer. Crime science: methods of forensic detection. University Press of Kentucky, 2009.
Jackson, R.W and Jackson, J.M. Forensic Science, Published 2004.
Forensic Accounts and Pepsi the Pepsi Refresh
Forensic Accounts and Pepsi the Pepsi Refresh
According to Kranacher et al (2011), Forensic accounting is the process of gathering and analyzing financial information to investigate embezzlement or fraud and use the information in legal proceedings. A forensic accountant must be of high integrity and good moral character. He or she must also have knowledge on legal proceedings and requirements to present relevant information in the court.
Q.1 Skills Needed by a Forensic Account
These skills include effective oral communication skills, ability to simplify information, critical thinking skills, ability to identify key issues and auditing and investigative skills (Golden, 2011). Effective oral communication refers to the ability to provide clear and precise information to the recipient. It is very important for forensic accountants because they will often require testifying in court. These skills ensure that they are audible, clear and effective in communicating their message to the audience. It reduces the risk of loopholes caused by vague and unclear communication, which often causes speculation.
Ability to simplify information is a very important skill for forensic accountants. Other than auditors and Certified Public Accountants, the rest of the educated population does not understand accounting. People do not understand the terms used in accounting let alone their interpretation. A forensic accountant must therefore have the ability to explain mathematical figures into simple language that the court can understand (Kranacher et al, 2011). He or he must explain the meaning and relevance of positive and negative signs to the financial status of a business.
Forensic accountants must possess critical thinking skills. This is the ability to analyze information and think outside the confines of a given situation. Since forensic accounting plays a major role in informing legal proceedings, it is essential that the information is accurate. It is also important to factor in all possible issues that may influence the financial accounts of a business. Forensic accountants must therefore be able to analyze financial information critically to point out any errors or omissions that may have influenced the financial status of a business.
Financial accounts usually include recordings of all financial transactions of a business. A forensic accountant should identify key issues that may be the cause of irregularities in a business. He or she must be able to identify the important areas that influence the financial records of a business. This requires the ability to prioritize issues based on their relevance and influence of the financial operations of a business.
Auditing and investigative skills determine the accuracy and precision of information provided by forensic accountants. They must therefore be able to audit financial records of companies as well as investigate the missing links in the records. They must also be able to follow up on hunches and intuition to identify fraud in financial records. This is because those who keep financial records are also smart and would hide their misdemeanors to avoid getting caught.
Q.2 Forensic Accountant’s Role in Court
In the courtroom, the forensic accountant plays a key role especially in litigation. The forensic accountant helps provide financial knowledge and finesse on various matters within the court that may require financial expertise. The forensic accountant provides the financial acumen and sleuth approach in tackling issues that involve identifying financial information, investigating the information, analyzing the results and giving the court an overview of the results and their opinions with the aim of following the money trail that involves a case (Giliker, 2010). Financial accountants are usually called to oversee cases that involve fraud cases such as embezzlement and tax evasion (Giliker, 2010). Their results in most cases help to determine lost or misplaced profits, identify some hidden assets, and locate income that had been unreported or assist either the prosecution or defense in any matters that the case requires. More specifically, they perform the following duties.
Data collection and analysis:
The forensic accountants are tasked with finding and accumulating financial data with the purpose of either supporting of refuting some of the legal financial claims that are brought up in the case. This role requires them to review company financial records, tax records and returns and income statements. Depending on the form of litigation, forensic accountants can be asked to perform their own analysis of the data collected and provide their own report, which can be matched against the recorded reports that have been put forward by the prosecution or defense.
Interpersonal:
The forensic accountant can be requested to perform interviews on the various parties involved with financial records within the case. This can involve clerks, bank tellers, accountants and other auditors that are in one way or another involved with the financial details that are under investigation within the case. This will assist in data analysis and the forensic accountant can help in performing a targeted financial background research in individuals that have a role to play in the case.
Foundational:
The forensic accountant can give their expert help with case development targeting the financial backbone of the case. They help to provide the financial framework of the case from a professional viewpoint and with legitimate analysis results to back their findings and claims. They also assist in judging the quality and authenticity of any relevant financial documents that are presented by either the prosecution of defense.
Expert report and trial:
The forensic accountant can also provide an aggregate of his findings and conclusions made during the various stages of the case associated with financial details. They then submit a report of their findings and in some cases they can testify at the trial or deposition. In most cases, forensic accountants have been called to dispute, critique or validate the opinions of an opposing financial expert that have been brought forward as evidence reports.
Q.3 Legal Responsibility of Forensic Accountants to a Business
In service provision to a business, a forensic accountant has the legal responsibility to provide accurate information concerning fraud or embezzlement to the business manager. He or she provides information concerning all the legal consequences of fraud. In the event that a forensic accountant discovers that fraud or embezzlement in a business has led to the loss of life or has caused harm to people, it is his or her responsibility to report to the police. A forensic accountant is allowed to testify in Court concerning the financial matters of a business, in the event that there is need for further clarity on a case. The forensic accountant should also compile notes and financial records when required for legal proceedings (Singleton & Singleton, 2010).
Q.4 Cases in which Forensic Accountants have been helpful
The first case is the case between Maryse Voltaire, plaintiff versus Home Services Systems (HSS), the defendants. The case number is 09-CV-5668 and it took place on September 30, 2011 in the United States district court. Voltaire was a home health care worker but she collapsed on a Friday, thus got into the hospital. The nurse’s daughter, an attorney requested for the nurse’s absence to be considered a FMLA leave. The HSS contacted the FMLA saying that discrepancies in her income records to be taken as proof of motive and there was a dispute, thus Voltaire’s services were terminated. The nurse and her family helped her to sue them under the FMLA Act of providing rights. The company requested a forensic audit to be conducted and this revealed that her income was being channeled to her sick brother and were not proof of motive. This information was very conclusive with payment reports and receipts provided by the forensic accounts team and the court denied the summary judgment revealing that the reasons for the nurse’s termination were unjustifiable (Gleason and Stiff, 2005).
The second case involves Robert R. Courtney. In August 2001, pharmacist Robert R. Courtney from Kansas City was arrested and later charged pleading guilty to“…8 counts of product tampering and 6 counts each of misbranding and adulterating drugs, in violation of the Federal Food, Drug, and Cosmetic Act (FDCA)” (U.S. Food and Drug Administration, 2010). Investigations conducted by the F.B.A, in collaboration with the FDA and forensic evidence relating to purchase and selling of the drugs reveled that Courtney acted alone, and in his capacity and a pharmacist to dilute and alter chemotherapy drugs jeopardizing the treatment and lives of cancer patients. Forensic experts were able to follow the money trail from victims who had purchased the drugs and traced them back to Courtney. This evidence was used to link him to the case and assisted the prosecution in proving him guilty of the offense.
It is therefore notable that forensic accounting and accountants play a great role in litigation and their position within the courtroom is invaluable. Evidence from financial reports provided by forensic accounting experts helps the court in proving cases of fraud and following the money trail to either prove the accused guilty or innocent. Information provided by forensic accountants also helps the prosecution of defense build their case and is crucial in the courtroom. Forensic accounting is therefore very significant within the courtroom and can determine the outcome of court cases greatly.
References
Giliker, P. (2010). Vicarious Liability in Tort: A Comparative Perspective. New York, NY: Cambridge University Press
Gleason, S. E., & Stiff, R. (January 01, 2005). Research issues in the evaluation of the quality of
Professional services: The case of legal services. Policy Studies Review, 5, 1.
Golden, T. W., & Golden, T. W. (2011). A guide to forensic accounting investigation. Hoboken, N.J: Wiley.
Kranacher, M.-J., Riley, R., & Wells, J. T. (2011). Forensic accounting and fraud examination. Hoboken, N.J: John Wiley.
Singleton, T., & Singleton, A. J. (2010). Fraud auditing and forensic accounting. Hoboken, N.J: Wiley.
U.S. Food and Drug Administration. (2003). Court Sentencing(s) 2003. Inspections, Compliance, Enforcement, and Criminal Investigations. Retrieved on December 13, 2012 from <http://www.fda.gov/ICECI/EnforcementActions/EnforcementStory/EnforcementStoryArchive/ucm096402.htm>