Forensic Accounting

The book I read to research this post was Forensic Accounting & Fraud Investigation For NonExperts by Howard Silverstone which is a very good book which I bought from kindle. I think this book is intended as a broad introduction to these subject & if you are hoping to learn how to do Forensic Accounting it's probably the wrong book. There is a lot of examples of actual cases which are quite interesting. If someone is committing business fraud it will normally take the form of one of 2 things either ghost employees or faked expenses. Ghost employees are employees are employees who have left a company and it's made look like they are still being payed and the money is pocketed. Fraud is frequently for huge amounts of money over a long period of time which can run into millions of dollars or whatever currency is used. Often cases aren't prosecuted and the true extent of fraud is unknown. We know that the cases that come to light are the tip of the iceberg. Often companies keep quiet about it to avoid adverse publicity. In many companies the boss has a free hand when it comes to expenses and finance and it's all too easy to be tempted by fraud. 

Identity Theft

The book I read to research this post was 50 Ways To Protect Your Identity In A Digital Age by Steve Weisman which is an excellent book which I bought from kindle. Steve has a blog devoted to identity theft and associated issues at http://scamify.com This book is also one of the most comprehensive guides to what is a wide ranging subject. The most common form of identity theft is giving law enforcement officers someone else's identity with connection to crime. This of course can result in some poor person being arrested for something he hasn't done. One poor man got arrested 3 times for possession of cocaines and even had to spend 2 nights in jail while it was being cleared up. Luckily his fingerprints were checked and they realised they had the wrong man. Identity theft is the fastest growing crime worldwide. Much of this type of crime is carried out on a large scale by organised criminals but also there are many one man operations often with no previous convictions and usually on a much smaller scale. The FBI won't investigate crimes where less than $100,000 is involved. Often banks and credit card companies don't investigate relatively small infractions. It's not just your computer that puts you at risk either, many people have smartphones, internet televisions and tablets which in many cases have very little protection. One example of a method of hacking in the book is very few people change the default pin for their voicemail so anybody can eavesdrop on their messages. Much identity theft is carried out by friends and relatives who can fairly easily gain access to things like your credit card etc.The better your credit rating the more likely it will be stolen. Also popular sources of identity are dead people, children & old people. By law in America you are entitled to a credit review from each of the 3 major credit reference agencies for free per year. If you space them out that works out at one per 4 months which is good as it is free.

Digital and Multimedia Forensic Evidence

The book I read to research this post was Handbook of Digital and Multimedia Forensic Evidence by John J Barbara which is an excellent book. This book is a collection of essays on digital forensics edited by John. There is often confusion over the meaning of certification and accredition. Certification is when a worker gains a qualification to help him do his job. Accredition is when a laboratory passes an inspection that allows it to do its work. It's often assessed on things like the workers qualifications, their practises and their equipment. Nowadays devices are getting smaller and the amount of storage is ever increasing. Things like micro SD cards are easy to conceal and easy to miss in a search. There is a constant battle between the technology of prosecuting villians and the various technologies of concealment. The forensic investigator needs to be abreast of both types of technology. Criminals often use things like smartphones and tablets. They also often use encryption. These technologies are also spawning a whole host of new crimes from phishing to downloading child porn. The latter is a multi million dollar industry. Many peer 2 peer sites like the now defunct limeware have child porn but there are also dedicated sites that charge large fees. Much of this can be traced back to organised crime often in foreign countries. In america the standard punishment if you download it is 5-10 years in prison and if you manufacture it is 15 years upwards.

Cybercrime

The book I read to research this post was Tangled Web by Richard Power which is an excellent book which I bought from a local secondhand bookshop. Cybercriminals often wouldn't dream of robbing someone in person but somehow a computer makes it less personal so they think it's acceptable. Often they assume all computer users are rich after all they can afford a computer & think they are like Robin Hood robbing the rich to feed the poor. It's more like robbing the rich to line their pockets. A lot of these crooks have little computer & use programs they buy on the internet via a search & we call these script kiddies. The more organised ones tend to work in groups, these tend to write all or some of their software. Foreign spy agencies tend to hire the more able hackers to find specific information. When the west bombed Kosovo they uploaded viruses onto the Serbian defence computer network so they didn't shoot down any aircraft. The best way to learn about cybercrime is to browse underground bulletin boards & this is often done by white hat crackers & people who secure networks. Cybercrooks are often called black hat crackers. These crooks are often difficult to stereotype but are often older than the teenage stereotype. In many cases they have good jobs & are in relationships. Often when someone is hacking they use little more than a laptop & a modem & many use the local cybercafe which makes it harder to trace the culprit. While many other types of crime are declining, cybercrime is definalely increasing & many people especially companies don't report it because of potential bad publicity also it's difficult to prosecute.