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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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Hacking the Human

Full of ideas and angles that turn day-to-day security management on its head. Hacking the Human by Ian Mann.

Meet the Authors

Noemi Kuncik

Noemi Kuncik is an IT Forensics Specialist at Grant Thornton


Coming up in the Next issue of Digital Forensics Magazine

Coming up in Issue 26 on sale from February 2016:

Penetration Testing Tutorials
Continuing his series of tutorial articles about penetration testing, Andy Swift sheds some light on some of the more interesting techniques, with a focus on techniques that can be combined with basic tools to take an ordinary attack that few steps further. Read More »

Recent Advances in Forensic Radiology
Forensic Radiology is a very specialized area of medical imaging utilizing radiological techniques to assist physicians and pathologists in matter pertaining to the law. This article describes all the recent advancements done till now in the field of forensic radiology.. Read More »

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Hunting with Honeypots
In this article, we explain how there is more to a good defence strategy than what most companies and vendors would qualify as a good defence strategy; it requires timely detection and dynamic deflection, as most companies take more than six months to discover a data breach, by which point a great deal of damage may already have been done. Read More »

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