Use of Technology in Forensic Accounting Investigation - Essay Example

Investigations are normally carried out with the objective of determining what caused the incident or accident to happen. Forensic refers to the process of using science and technology in carrying out investigations and establishing facts about a case filed in a court of law. Forensic investigation assists in developing a hypothesis and answering questions that relate to an accident or crime that may have occurred at a particular place. Hypothesis is collected through collecting objects that may have led to occurrence of the accidents. A forensic investigation is normally undertaken so as to solve both criminal and civil cases in a court of law. The cases that are solved involve fraud, tracing of stolen assets and money that has been laundered. The objects collected during an investigation act as forms of evidence as to what really transpired before and after the incident happens. Forensic accountants gather evidence that is used in carrying out investigations of financial crimes that may take time and effort to compile and complete in the appropriate way. They are expected to follow rules that should be applied in the local courts as per the stipulated policies and principles that govern the exercise. An accident refers to an event or a sequence that occurs as a result of careless driving and unintentional circustamances while crime is an event that violates a policy. The proof that the accident occurred is shown by provision of evidence of event. The role played by technology in carrying forensic investigation involves improving the criminal investigation process so as to ease the work of the police of tracking all types of persons who may be violating the law. The businessmen as well as the police benefit from using information technology because enables them carry out their businesses in the right way and also trap criminals who are a threat to their lives and businesses (Kanellis, 2006:20). The criminal records and suspect information are normally computerized therefore any investigator in any part of a country can access information that is relevant to conduct an investigation concerning any suspected criminal. Computer files are searched according to the investigators desires since relevant information can be found within the computerized system. Computer models are important information technology facilities that assist a designer in testing designs through using many conditional systems that have been stipulated within an act. Artificial intelligence is a program that is used by the police in obtaining pictures, age and determining predictions so as to point out areas where there may be crime. Cyberspace enables the police to track and trap criminals who frequently steal individual's property while at their residential areas. This technology is also used in trapping vehicles that have been carjacked since the computer has mechanism that shows the routes taken by a driver during and after the vehicle has been stolen, hence the vehicles can be traced with ease. Technology products and their usefulness in carrying out forensic investigation The use of technological appliances such as the DNA_on-a-chip helps the forensic practitioners to move fast to the scene of incident so as to carry out an investigation on the cause and effect of the criminal activity. The importance of using this type of facility is that it helps to create awareness concerning the strategic factors that are necessary when carrying out an investigation in the police force. It also helps in enlightening the forensic science providers, government and the higher education personnel thus giving them the necessary insight to fight crime (Kanellis, 2006:20). Digital forensics is a facility that is used in assisting people in carrying out investigation processes that are based on following the physical crime scene procedures. Investigations are carried out through preserving a system and searching for the digital events that took place at the scene of an incident or accident. The importance of carrying out the investigation using the facility is to reconstruct an event through using evidence so as to develop and test its hypothesis. Digital forensic should be flexible so that the experts can be in a position to support the future technologies and the different types of accidents that may be taking place within specified place in a country. Word eye is a computer program that helps in converting texts into images that cannot be interpreted with ease. When a crime scene is recreated what follows is the use of the word eye program that assists in carrying out the conversion process in the right way. The importance of using the program is that it is user friendly such that one can complete a task within ease. The synatic and semantic analysis can be undertaken using the program since it helps in composing the 3-D picture from the descriptions that have been input into the computer system. Syntax of the text is used in determining the position of all elements of a crime scene and the semantics of the inputted text that actually operates the three-dimensional objects acts as a source of evidence. Carsim is another program that is generated at both the static and animated scenes. It helps in reconstructing and analysis of the accidents that result from careless driving of cars. It plays the same roles as the word eye program when undertaking the static representations during the investigation period (Axelrod, and Antinozzi, 2002: 316). The use of forensic equipments assists in creating and managing the computer forensic laboratories and investigations so as to ensure that investigations are undertaken in the right way. The equipments and facilities that are used in forensic laboratories involve spectrometers, microscopes, cameras, gas and chromatography. They are normally calibrated and run with reference to a sample so as to ensure that information obtained is processed in the right way. They should be maintained, replaced and even upgraded so as to avoid faults from occurring during the investigation process. Q3 Computer forensic Computer forensic is a branch of science that determines the legal evidence that relates to the use of computer and digital storage mediums. It assists in explaining the status of digital artifacts that are being used to carry out investigations of a criminal case. The digital artifact includes computer system, storage mediums, such as the hard disk, electronic documents such as the electronic messages and sequence packs for moving the computer networks. Computerized forensic evidence is obtained through searching for warranties in order to seize a suspects system (Vacca, 2005:832). The warranties involve use of words that allow an investigator to seize all computers and related peripherals in obtaining information concerning the crimes committed by a suspect. For instance, if a suspect is caught making counterfeiter products, then the facilities and equipments that are used during are normally confiscated and the facilities may act as evidence to his case. The equipments include the confiscated computer, scanners and printers and they can be used to produce documents for the counterfeits .In case the computer and related peripherals have been removed from the scenes of crime, care should be taken while dismantling them so as to prevent any malicious programs from being activated within the computer system. Advantages of using the computerized forensic investigation In legal cases, the computer forensic techniques are used in analyzing computer systems that belong to the defendants or litigants in the criminal and civil cases respectively. They also help in recovering data in case a hardware or software fails to function in the right way. The other importance of using the computerized forensic investigation is that assists in analyzing events that could have taken place at a certain time such as during crime. The computer system together with the forensic techniques helps in determining how a hacker gained access to the computer room and destroyed the information found within it. The techniques used in computer forensic assists in gathering evidence of an employee who can be engaged in interfering with the operations of the organization. It also assists in gathering information about how a computer system carries out its tasks of debugging, performance, optimizing or reverse engineering in the appropriate way. The other advantages of carrying computer forensic are that it processes data at a much faster rate and higher degree of accuracy than the use of paper and pen. The computer programs are used in fighting crimes taking place in a given period of time since they identify the culprits at a faster rate. The results obtained are administered to the courts of law in order to make a ruling of the person who is guilty of an offense. Computer forensics are also used in recreating the crime scenes such that an investigator can retrieve information which could have earlier on been overlooked when carrying out the investigation process (Solomon Barrett and Broom,2004:283). The crime scene recreations are derived through using the natural language processing (NLP) system which produces very high quality results .The specialist normally inputs the common language text while the computer uses the text to create the 3-D image. It also helps in indexing and retrieving photographs and other evidence that are being used in the computer system to carry out investigations. Disadvantages of using computerized forensic investigations The privacy of the plaintiff is normally compromised when the investigation is taking place. The sensitive data or information of a client may be lost while carrying out the investigation since many people are involved in solving the case and this could lead to inconclusive judgment being made. Malicious programs may be introduced into the computer during the investigation process hence leading to manipulation of data that would have been used as evidence to the investigations. Physical evidence extracted during the investigation process may be damaged by electromagnetic and mechanical means hence leading to wrong information being made public during the ruling of a case. There are times when the information obtained is used in attacking other people who may not be involved in the investigations hence leading to conflicts and wars (Vacca, 2005:832). Solutions to the problems of computer forensics Computer experts should maintain high standards of integrity and safeguard all details of a client as well as store their data in private places. Forensic experts should also ensure that information or data collected is not destroyed, damaged or compromised when carrying out an investigation procedure while using the computer system. At the analysis stage, care should be taken in order to avoid computer virus being inserted into the computer as the virus may infect and corrupt the system in a big way. Regular checks should be made on the information technology system in order to ensure that the systems are in the right shape and are not destroyed in anyway. Computer forensic experts should at all time deliver justice to parties that are in disagreement so as to reduce inconveniences to the parties who are wrongfully judged in a court of law (Jones, Valli, and Kovacich, 2008:20). The forensic computer instructors should train their employees on the best backup theories for storing information so that data may not be damaged in any form or manner. For instance the use of safe back software has some features that are used in storing evidence which makes it better than using the black box computer forensic. The relationship of output generated as a result of carrying out forensic analysis as a use of evidence in involving the courts view on accepting the computerized forensic evidence is that; Digital forensic analysis helps in identifying digital evidence for carrying out investigations. Investigation takes into account physical and digital evidence that use scientific methods to draw conclusions of a case. The investigations that use digital forensic involve computer intrusion, unathorised use of the corporate computers, child pornographies and physical crimes whose suspect may have had a computer. In physical forensic, evidence is demonstrated through using the physical objects that contain reliable information that can support or refute a hypothesis about an accident or an event. Digital evidence is derived from obtaining digital data that consists of reliable information about an accident or incident that could have taken place at particular periods of time. Digital data is normally in physical form while physical evidence contains digital evidence. For example a hard disk acts as physical evidence while the sectors and files contain information that relates to the incidents of digital evidence. The collection of the digital objects from a hard disk helps in the collection of digital evidence of an event that took place at a particular point in time (Vacca, 2005:832). Forensic accounting is applied in a situation where there is fraud and evidence can be produced to solve disputes in a court of law. Forensic auditing refers to the process of applying auditing skills in situations that have got legal consequences to the user. The facts and information carried out act as evidence in solving financial and legal disputes so as to determine how funds may have been misappropriated within a stipulated period of time. These facts are used in court of law to help in making a ruling of a case in court. The courts normally use the computerized personal and business records while dealing with cases such as; bankruptcy, divorce proceedings and harassment of various people in the work place due to their gender and race differences. Insurance companies on the other hand use the computerized evidence in establishing the level of complexity of a problem in the accident and workers compensation cases. The records obtained in such a situation involves the use of electronic mail evidence, phone records and financial records that are used in court of law to prove that indeed an incident did actually take place. The law enforcement agencies normally retain computer forensic specialists for advice on the extent of evidence that is collected during a raid and also to analyze the seized evidence during the investigation process. In the future, organizations intend to have computerized forensic evidence through using surveillance tools of information and techniques such as carrying out DNA tests. DNA of a person is unique therefore can be used in revealing the surname of a suspect. DNA tests of a suspect can be taken at scenes of crime where an investigator can easily identify the surname of the culprit. Other useful sources can also be used together with the DNA tests to search for a culprit hence the police can be in a position to search for the culprit wherever they could be hiding (Axelrod, and Antinozzi, 2002: 316). In the future there are intentions of using forensic computers and electronic applications that have got special fingerprints on the pixels of the photographs. For instance, if the kidnappers send a picture of their victim and they claim that the victim is alive, then the investigators can be in a position to trap the kidnappers. The detectives may use the photograph to find out the model of camera, place where it was purchased and from thereon can trace the place where the kidnappers are living. Employment of competent people who can carry out their assigned duties effectively and efficiently is a positive direction in ensuring the right computerized forensic evidence is collected at the right time and place. Forensic practitioners are expected to understand all types of equipments used during criminal activities so as to collect the proper evidence to assist in investigations. The community is being asked to cooperate with the police so that they can deal with the criminals terrorizing them. The cooperation will ensure that the criminals are dealt with in the right manner. New technological equipments are being used to carry out investigation related to crime. For example the magnetic resonance imaging (MRI) which used in determining whether a person is lying or not. People that lie constantly have an increased flow of blood in the brain and in turn it leads to increased levels of oxygen. This helps in tracking changes that are taking place in the brain and hence determine whether a person is actually lying or not. When a person that lies is bombarded with many questions he or she is likely to reveal the truth of a matter hence the right answer to a question is derived (National Institute of Justice, 2006:9). Forensic practioners should use the best techniques and tools that enable them to carry out their activities in the right way. They should also carry out research work on how to deal with criminals such as the technology advances then they also invent ways of dealing with the criminal activities. References Axelrod, A. and Antinozzi, G. (2002) the Complete Idiot's Guide to Criminal Investigation. United States of America: Alpha Books. Carrier, B. D. and Spafford, E. H. (2005) An Event-Based Digital. Gale, Cengage Learning Forensic Investigation Framework. Website accessed on: 31st may 2009. http://74.125.95.132/searchq=cache:Q8hu81xSgyIJ:www.digital-evidence.org/papers/dfrws_event.pdf+roles+technology+can+play+in+the+forensic+investigation+or+in+supporting+the+investigation.&cd=4&hl=en&ct=clnk&gl=ke Clifton Gunderson LLP. (2009) Forensic Accounting: Fraud Investigation is Just the Beginning Website accessed on: 31st may 2009. http://74.125.95.132/searchq=cache:qkYAx72d5_wJ:www.cliftoncpa.com/Resources/Publications/Relationships/Details%3FResourceId%3D193+roles+technology+can+play+in+the+forensic+investigation+or+in+supporting+the+investigation.&cd=7&hl=en&ct=clnk&gl=ke John R. Computer Forensics. Website accessed on: http://books.google.co.ke/booksid=uJQhE7hT4xcC&pg=PA36&lpg=PA36&dq=output+of+computerized+forensic+analysis&source=bl&ots=Cyc3XmgQQi&sig=4H0PWHbjqo4I-OWcJRWIVcQJp0Y&hl=en&ei=_scgSpiWEKLCM7S7lasJ&sa=X&oi=book_result&ct=result&resnum=7#PPA41,M1 Jones, A.,Valli, C. and Kovacich. G. (2008) Building A Digital Forensic Laboratory: Establishing and Managing a Successful Facility. United States of America: Butterworth-Heinemann. Kanellis, P. (2006) Digital Crime and Forensic Science in Cyberspace. United States of America: Idea Group Inc (IGI). Mohay, G. M.et al. Computer and Intrusion Forensics. United States of America: Artech House, 2003. National Institute of Justice (2006) Status and Needs of Forensic Science Service Providers: A Report to Congress. United States of America: DIANE Publishing. Solomon, M, G., Barrett, D. and Broom, N. (2004) Computer Forensics Jumpstart. United States Of America: John Wiley and Sons. Vacca, J. R. (2005) Computer Forensics: Computer Crime Scene Investigation. United States of America: Cengage Learning. Read More