Fraud Examination & Forensic Accounting Professor: David L. Cotton Meriann El Haddad Student Travel Agent Fraud Analysis Christopher Ryan Thomas‚ who ran a travel business‚ was sentenced for stealing students’ spring break funds. In September 2006‚ Thomas was selected as a travel agent by the senior class at Hampton University who were planning a spring break trip to the Sunset Beach Resort and Spa in Jamaica. From November 2006 through April 2007‚ Thomas collected approximately
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Dr. Edmond Locard’s Exchange Principle states‚ “Any action of an individual‚ and obviously the violent action constituting a crime‚ cannot occur without leaving a trace.” It is hard to say Locard’s Exchange Principle was not disregarded. After three months of expert investigation it was found that the DNA evidence that was discovered at the scene did not belong to Jennifer or Noura. Also Noura’s own DNA was not found at all at the scene of the crime. It is very hard to understand how Noura could
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Digital forensics is not a new phenomenon‚ therefore‚ why is it‚ still to this day‚ not considered a profession. As mentioned in the article‚ digital forensics has been around since the 1970s when the government first began to develop tools to investigate web based fraud (Losavio‚ Seigfried-Spellar‚ and Sloan‚ 2016). Social scientists have claimed that due to the progression digital forensics has received‚ such as‚ specialized knowledge; specialized training; work that is considered great value;
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Internet Explorer10 Forensics Internet Explorer is an application used to browse the web that majority of computer users utilize on a daily basis and the version IE10 was introduced along with windows 8 operating system. One of the many challenges for the forensic analyst is to reconstruct the web browsing habits for the subject under investigation. In order to reconstruct this activity‚ one must analyze the internal data structures of the web browser cache files for Internet Explorer. This research
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5/12/12 11-12am PS318 Dr Nandini Hayes Note-taker Zia Last week – we talked about PCR and how important it is in the forensic setting. We will finish off talking about PCR‚ and then we will discuss how it can be used. If we go back to the slide of the double stranded DNA‚ and if we take that to a high temperature‚ the two strands separate‚ you then add the primers‚ which interact with ? On the strand‚ synthesis takes place in the 5-3 direction‚ then you end up with 2 molecules identical to
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DIGITAL FORENSIC Dr. Rakish DIGITAL FORENSIC Digital Forensic Science (DFS): “The use of scientifically derived and proven methods toward the preservation‚ collection‚ validation‚ identification‚ analysis‚ interpretation‚ documentation and presentation of digital evidence derived from digital sources for the purpose of facilitating or furthering the reconstruction of events found to be criminal‚ or helping to anticipate unauthorized actions shown to be disruptive to planned operations.” Course
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Procedures in Collecting Forensic Evidence Organizational fraud and abuse account for five percent of a company’s gross revenues. The effect of occupational fraud and abuse on a company is an increase in costs‚ a reduction in potential raises‚ and a reduction in profits. Occupational fraud is categorized as asset misappropriations‚ fraudulent statements‚ and corruption. Corruption includes change from positive morals and principles to bad. The potential corruption schemes a company should
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What is a questioned document? Describe at least one example of something that might be a questioned document. A questioned document is a document with handwriting or typewriting that is in question as to the authenticy of the document a document that would be classified as a questioned document is passports or even wills. What is an exemplar? What are the best types of exemplars? An exemplar is an authentic sample that is used to compare to the questioned sample. The best type of exempler
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general and its information technology sector in particular when he confessed fraud running into millions of dollars in a letter he wrote to the company’s board of directors (Ramachandran‚ 2009). This report is going to focus on‚ an overview of the events that happened in Satyam‚ its consequences on Satyam’s stakeholders‚ the auditors involved and their role in the scam and the current situation of those responsible for the fraud. OVERVIEW OF EVENTS IN SATYAM FROM 1987-2009 Raju formed Satyam in 1987
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Chartered Accountants (CICA) conducts research into current business issues and supports the setting of accounting‚ auditing and assurance standards for business‚ not-for-profit organizations and government. It issues guidance on control‚ best practices and governance‚ publishes professional literature‚ develops continuing education programs and represents the CA profession nationally and internationally. Together with the provincial‚ territorial and Bermuda institutes/ordre of Chartered Accountants‚ the
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