08_ALDO TRI PUTRA SOSIAWANTORO_ELFIA.pptx

08_ALDO TRI PUTRA SOSIAWANTORO_ELFIA.pptx - Chapter 8...

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Chapter 8: Investigating Concealment Aldo Tri Putra Sosiawantoro – 2001570932 Elfia - 2001557792
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Learning Objectives 1. Describe concealment investigation methods and how they relate to fraud. 2. Understand the value of documents and electronic records in a fraud investigation. 3. List the different methods of obtaining documentary evidence. 4. Understand how to perform discovery sampling to obtain documentary evidence. 5. Explain how to obtain hard-to-get documentary evidence.
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Investigating Concealment Concealment Investigation concerns discovering the ways perpetrators conceal their frauds. It is the third side of the fraud triangle plus inquiry approach to investigations.
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Concealment Investigative Methods Theft investigation methods: Surveillance and covert operations, invigilation, and physical evidence, including the searching of computers and social engineering. After committing a theft, perpetrators must conceal their fraud by covering their tracks, obscuring evidence, and removing red flags where possible. For an electronic perspective, concealment can also be accomplished by modifying or deleting records in corporate databases, logs, and communications.
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Aspects of Documentary Evidence Most concealment-based investigative techniques involve ways to discover physical documents or computer records that have been manipulated or altered. When faced with a choice between an eyewitness and a good document as evidence, most fraud experts would choose a document.
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Aspects of Documentary Evidence Unlike witnesses, documents do not forget They cannot be cross-examined or confused by attorneys They cannot commit perjury They never tell inconsistent stories on two different occasions
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Aspects of Documentary Evidence
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Aspects of Documentary Evidence Investigators must understand the following aspects of documentary evidence: Chain of custody of documents Marking of evidence Organization of documentary evidence Coordination of evidence Rules concerning original versus copies of documents
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Aspects of Documentary Evidence Chain of custody documents Record must be kept of when a document is received and what has happened to it since its receipt. For computer-based evidence, professional programs like EnCase and The Forensic Toolkit calculate checksums that support the chain of evidence.
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Aspects of Documentary Evidence Marking the Evidence A transparent envelope should be used to store the evidence, with the date received and the initials of the examiner written on the outside. A copy of the document should be made, and the original document should be stored in the envelope in a secure place.
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Aspects of Documentary Evidence Organization of the Evidence Fraud cases often create tremendous amounts of documentary evidence In one case, 100 people worked full time for over a year to input key words into a computer so that the documents could be called up on demand during the trial—there were literally millions of documents.
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