Search results for: digital forensic investigation

Authors: Eglė Bilevičiūtė, Vidmantas Egidijus Kurapka, Snieguolė Matulienė, Sigutė Stankevičiūtė

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The Council of European Union (EU Council) has stressed on several occasions the need for a concerted, comprehensive and effective solution to delinquency problems in EU communities. In the context of establishing a European Forensic Science Area and the development of forensic science infrastructure in Europe, EU Council believes that forensic science can significantly contribute to the efficiency of law enforcement, crime prevention and combating crimes. Lithuanian scientists have consolidated to implement a project named “Conception of the vision for European Forensic Science 2020 implementation in Lithuania” (the project is funded for the period of 1 March 2014 - 31 December 2016) with the objective to create a conception of implementation of the vision for European Forensic Science 2020 in Lithuania by 1) evaluating the current status of Lithuania’s forensic system and opportunities for its improvement; 2) analysing achievements and knowledge in investigation of crimes listed in conclusions of EU Council on the vision for European Forensic Science 2020 including creation of a European Forensic Science Area and the development of forensic science infrastructure in Europe: trafficking in human beings, organised crime and terrorism; 3) analysing conceptions of criminalistics, which differ in different EU member states due to the variety of forensic schools, and finding means for their harmonization. Apart from the conception of implementation of the vision for European Forensic Science 2020 in Lithuania, the project is expected to suggest provisions that will be relevant to other EU countries as well. Consequently, the presented conception of implementation of vision for European Forensic Science 2020 in Lithuania could initiate a project for a common vision of European Forensic Science and contribute to the development of the EU as an area of freedom, security and justice. The article presents main ideas of the project of the conception of the vision for European Forensic Science 2020 of EU Council and analyses its legal background, as well as prospects of and challenges for its implementation in Lithuania and the EU.

Keywords: EUROVIFOR, standardization, vision for European Forensic Science 2020, Lithuania

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Authors: Saule Mussabekova

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Forensic investigation of human teeth plays an important role in detection of crime, particularly in cases of personal identification of dead bodies changed by putrefactive processes or skeletonized bodies as well as when finding bodies of unknown persons. 152 teeth have been investigated; 85 of them belonged to men and 67 belonged to women taken from alive people of different age. Teeth have been investigated after extraction. Two types of teeth have been investigated: teeth without integrity violation of dental crown and teeth with different degrees of its violation. Additionally, 517 teeth have been investigated that were collected from dead bodies, 252 of which belonged to women and 265 belonged to men, whatever the cause of death with death limitation from 1 month to 20 years. Isohemagglutinating serums and Coliclons of different series have been used for the research of tooth-group specificity by serological methods according to the AB0 system. Standard protocols of different techniques have been used for DNA purification from teeth (by reagent Chelex 100 produced by Bio-Rad using reagent kit 'DNA IQTM System' produced by Promega company (USA) and using columns 'QIAamp DNA Investigator Kit' produced by Qiagen company). Results of comparative forensic investigation of human teeth using serological and molecular genetic methods have shown that use of serological methods for forensic identification is sensible only in cases of preselection prior to the next molecular genetic investigation as well as in cases of impossibility of corresponding genetic investigation for different objective reasons. A number of advantages of methods of molecular genetics in the dental investigation have been marked, particularly in putrefactive changes, in personal identification. Key moments of modern condition of personal identification have been reflected according to dental state. Prospective directions of advance preparation of material have been emphasized for identification of teeth in forensic practice.

Keywords: dental state, forensic identification, molecular genetic analysis, teeth

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Authors: Shahruhaida Adayu Mohd Paili, Abd Latif Abdul Rahman, Asmadi Mohammed Ghazali

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Digital library was developed by many organizations, especially universities. The digital library can be considered as a new information system. Digital library brings many benefits to the users. There are many researches that have investigated the importance of the digital library, the acceptance, and continuance use of digital library. The investigation towards the digital library is important and it is crucial to understand the reason why users accept and continued use of digital library. Users can search the information and available resources through the digital library website. It is important to know the user’s perception towards the aesthetics of the digital library. Besides that, because of digital library provided information to the users, the researcher also needed to investigate the quality of information in digital library. This study used Extending the Unified Theory of Acceptance and Use of Technology (UTAUT2) in order to know the user’s intention to continued use of digital library.

Keywords: digital library, aesthetics, information quality, intention to continued use of digital library, UTAUT2

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Authors: Monica Ginn

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Providing recovery-oriented practice in forensic settings is often a contentious issue. This paper focuses on recovery with how it is influenced by the forensic population and how it is impacted by forensic nurses’ attitudes and practices. Understanding the culture of forensic nursing and how forensic nurses experience and perceive recovery for forensic patients provided insights into how forensic nurses use recovery-oriented practices to enhance nursing care in secure settings and facilitate successful reintegration back into community care and society. Interviews were completed with nurses who work with the Not Criminally Responsible patient population in an inpatient setting to discuss and explore how they use recovery-oriented practice in their practice in spite of their role in assessing and managing risk.

Keywords: forensic nursing culture, not criminally responsible, offender recovery, recovery-oriented practice, secure recovery

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Authors: Anupuma Raina, Ajay Parkash

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In forensic investigation, DNA analysis helps in the identification of a particular individual under investigation. A set of Short Tandem Repeats loci are widely used for individualization at a molecular level in forensic testing. STRs with tetrameric repeats of DNA are highly polymorphic and widely used for forensic DNA analysis. Identification of an individual became challenging for forensic examiners after Hematopoietic Stem Cell Transplantation. HSCT is a well-accepted and life-saving treatment to treat malignant and nonmalignant diseases. It involves the administration of healthy donor stem cells to replace the patient’s own unhealthy stem cells. A successful HSCT results in complete donor-derived cells in a patient’s hematopoiesis and hence have the capability to change the genetic makeup of the patient. Although an individual who has undergone HSCT and then committed a crime is a very rare situation, but not impossible. Keeping such a situation in mind, various biological samples like blood, buccal swab, and hair follicle were collected and studied after a certain interval of time after HSCT. Blood was collected from both the patient and the donor before the transplant. The DNA profile of both was analyzed using a short tandem repeat kit for autosomal chromosomes. Among all exhibits studied, only hair follicles were found to be the most suitable biological exhibit, as no donor DNA profile was observed for up to 90 days of study.

Keywords: chimerism, HSCT, STRs analysis, forensic identification

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Authors: Ritesh K. Shukla

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Degradation of biological samples in terms of macromolecules (DNA, RNA, and protein) are the major challenges in the forensic investigation which misleads the result interpretation. Currently, there are no precise methods available to circumvent this problem. Therefore, at the preliminary level, some methods are urgently needed to solve this issue. In this order, Comet assay is one of the most versatile, rapid and sensitive molecular biology technique to assess the DNA degradation. This technique helps to assess DNA degradation even at very low amount of sample. Moreover, the expedient part of this method does not require any additional process of DNA extraction and isolation during DNA degradation assessment. Samples directly embedded on agarose pre-coated microscopic slide and electrophoresis perform on the same slide after lysis step. After electrophoresis microscopic slide stained by DNA binding dye and observed under fluorescent microscope equipped with Komet software. With the help of this technique extent of DNA degradation can be assessed which can help to screen the sample before DNA fingerprinting, whether it is appropriate for DNA analysis or not. This technique not only helps to assess degradation of DNA but many other challenges in forensic investigation such as time since deposition estimation of biological fluids, repair of genetic material from degraded biological sample and early time since death estimation could also be resolved. With the help of this study, an attempt was made to explore the application of well-known molecular biology technique that is Comet assay in the field of forensic science. This assay will open avenue in the field of forensic research and development.

Keywords: comet assay, DNA degradation, forensic, molecular biology

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Authors: Michel Kulhandjian, Dimitris A. Pados

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The objective of this work is to develop a theoretical framework for reliable digital recording system identification from digital audio files alone, for forensic purposes. A digital recording system consists of a microphone and a digital sound processing card. We view the cascade as a system of unknown transfer function. We expect same manufacturer and model microphone-sound card combinations to have very similar/near identical transfer functions, bar any unique manufacturing defect. Input voice (or other) signals are modeled as non-stationary processes. The technical problem under consideration becomes blind deconvolution with non-stationary inputs as it manifests itself in the specific application of digital audio recording equipment classification.

Keywords: blind system identification, audio fingerprinting, blind deconvolution, blind dereverberation

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Authors: Agria Rhamdhan

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WhatsApp as the most popular mobile messaging app has been used as evidence in many criminal cases. As the use of mobile messages generates large amounts of data, forensic investigation faces the challenge of large data problems. The hardest part of finding this important evidence is because current practice utilizes tools and technique that require manual analysis to check all messages. That way, analyze large sets of mobile messaging data will take a lot of time and effort. Our work offers methodologies based on forensic triage to reduce large data to manageable sets resulting easier to do detailed reviews, then show the results through interactive visualization to show important term, entities and relationship through intelligent ranking using Term Frequency-Inverse Document Frequency (TF-IDF) and Latent Dirichlet Allocation (LDA) Model. By implementing this methodology, investigators can improve investigation processing time and result's accuracy.

Keywords: forensics, triage, visualization, WhatsApp

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Authors: Kyu-Jeoung Lee, Jae-Uk Choo

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This paper focuses on investigating The Strange Case of Dr Jekyll and Mr Hyde from Utterson’s point of view, referring to: Gabriel John Utterson, a central character in the book. Utterson is no different from a forensic investigator, as he tries to collect evidence on the mysterious Mr. Hyde’s relationship to Dr. Jekyll. From Utterson's perspective, Jekyll is the 'victim' of a potential scandal and blackmail, and Hyde is the 'suspect' of a possible 'crime'. Utterson intends to figure out Hyde's identity, connect his motive with his actions, and gather witness accounts. During Utterson’s quest, the outside materials available to him along with the social backgrounds of Hyde and Jekyll will be analyzed. The archives left from Jekyll’s chamber will also play a part providing evidence. Utterson will investigate, based on what he already knows about Jekyll his whole life, and how Jekyll had acted in his eyes until he was gone, and finding out possible explanations for Jekyll's actions. The relationship between Jekyll and Hyde becomes the major question, as the social background offers clues pointing in the direction of illegitimacy and prostitution. There is still a possibility that Jekyll and Hyde were, in fact, completely different people. Utterson received a full statement and confession from Jekyll himself at the end of the story, which gives the reader the possible truth on what happened. Stevenson’s Dr. Jekyll and Mr. Hyde led readers, as it did Utterson, to find the connection between Hyde and Jekyll using methods of history, culture, and science. Utterson's quest to uncover Hyde shows an example of applying the various fields to in his act to see if Hyde's inheritance was legal. All of this taken together could technically be considered forensic investigation.

Keywords: Dr. Jekyll and Mr. Hyde, forensic investigation, illegitimacy, prostitution, Robert Louis Stevenson

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Authors: Aadita Chaudhury

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Since at least the early 2000s, DNA profiling has achieved a preeminent status in forensic investigations into criminal acts. While the criminal justice system has a long history of using forensic evidence and testing them through establish technoscientific means, the primacy of DNA in establishing 'truth' or reconstructing a series of events is unparalleled in the history of forensic science. This paper seeks to elucidate the ways in which DNA profiling has become the most authoritative instrument of 'truth' in criminal investigations, and how it is used in the legal process to ascertain culpability, create the notion of infallible evidence, and advance the search for justice. It is argued that DNA profiling has created a paradigm shift in how the legal system and the general public understands crime and culpability, but not without limitations. There are indications that even trace amounts of DNA evidence can point to causal links in a criminal investigation, however, there still remains many rooms to create confusion and doubt from empirical evidence within the narrative of crimes. Many of the shortcomings of DNA-based forensic investigations are explored and evaluated with regards to claims of the authority of biological evidence and implications for the public understanding of the elusive concepts of truth and justice in the present era. Public misinformation about the forensic analysis processes could produce doubt or faith in the judgements rooted in them, depending on other variables presented at the trial. A positivist understanding of forensic science that is shared by the majority of the population does not take into consideration that DNA evidence is far from definitive, and can be used to support any theories of culpability, to create doubt and to deflect blame.

Keywords: DNA profiling, epistemology of forensic science, philosophy of forensic science, sociology of scientific knowledge

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Authors: Sudhir K. Gupta

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Introduction: When a forensic doctor determines that a suspicious death is a suicide, homicide, or accident, the decision virtually becomes incontestable by the investigating police officer, and it becomes an issue whether the medical opinion was created with necessary checks and balances on the other probabilities of the case. It is suggested that the opinion of Forensic Medical experts is conventional, mutable, and shifting from one expert to another. The determination of suicide, accident, or homicide is mandatorily required, which is the Gold Standard for conducting death investigations. Forensic investigations serve many audiences, but the court is by far the most critical. The likely questions on direct and cross-examination determine how forensic doctors gather and handle evidence and what conclusions they reach. Methodology: The author interacted with the investigative authority, and a crime scene visit was also done along with the perusal of the Postmortem report, subsequent opinion, and crime scene photographs and statements of the witness and accused. Further analysis of all relevant scientific documents and opinions of other forensic doctors, forensic scientists, and ballistic experts involved in these cases was done to arrive at an opinion with scientific justification. Findings: The opinions arrived at by the author and how they helped the judiciary in delivering justice in these cases have been discussed in this article. This can help the readers to understand the process involved in formulating a credible forensic medical expert opinion for investigators and the judiciary. Conclusion: A criminal case might be won or lost over doubt cast on the chain of custody. Medically trained forensic doctors, therefore, learn to practice their profession in legally appropriate ways, and opinions must be based on medical justifications with credible references.

Keywords: forensic doctor, professional credibility, investigation, expert opinion

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Authors: Pantaleon Lutta, Mohamed Sedky, Mohamed Hassan

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The inability of organizations to put in place management control measures for Internet of Things (IoT) complexities persists to be a risk concern. Policy makers have been left to scamper in finding measures to combat these security and privacy concerns. IoT forensics is a cumbersome process as there is no standardization of the IoT products, no or limited historical data are stored on the devices. This paper highlights why IoT forensics is a unique adventure and brought out the legal challenges encountered in the investigation process. A quadrant model is presented to study the conflicting aspects in IoT forensics. The model analyses the effectiveness of forensic investigation process versus the admissibility of the evidence integrity; taking into account the user privacy and the providers’ compliance with the laws and regulations. Our analysis concludes that a semi-automated forensic process using machine learning, could eliminate the human factor from the profiling and surveillance processes, and hence resolves the issues of data protection (privacy and confidentiality).

Keywords: cloud forensics, data protection Laws, GDPR, IoT forensics, machine Learning

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Authors: Jamila Garba Audu, Peter Adamu

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This study investigates the role of forensic accounting in the fight against corruption in Nigeria for better utilization of public funds and economic growth and development of the Country. We adopted a trend analysis to show the performance of the Nigerian economy as well as the quality of institutions which government economic and political activities in the country. It is an established fact that Nigeria has performed badly since the 1960s to date in terms of institutional quality and economic development despite large amount of money obtained from the export of crude oil. It was revealed also that the fight against corruption has not been very successful in recent times because experts in the field of forensic accounting have not been utilized. With the successes recorded in dealing with fraud and embezzlement using forensic accounting, it has become imperative for the EFCC to use forensic accountants in the fight against corruption in the country. Also, there is the need to introduce very seriously, the teaching of forensic accounting in Nigerian Universities to train experts.

Keywords: corruption, economic performance, forensic accounting, Nigeria

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Authors: T. Manesh, Abdalla A. Alameen, M. Mohemmed Sha, A. Mohamed Mustaq Ahmed

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Email and instant messaging applications are foremost and extensively used electronic communication methods in this era of information explosion. These applications are generally used for exchange of information using several frontend applications from various service providers by its users. Almost all such communications are now secured using SSL or TLS security over HTTP communication. At the same time, it is also noted that cyber criminals and terrorists have started exchanging information using these methods. Since communication is encrypted end-to-end, tracing significant forensic details and actual content of messages are found to be unattended and severe challenges by available forensic tools. These challenges seriously affect in procuring substantial evidences against such criminals from their working environments. This paper presents a vibrant forensic exploration and architectural framework which not only decrypts any communication or network session but also reconstructs actual message contents of email as well as instant messaging applications. The framework can be effectively used in proxy servers and individual computers and it aims to perform forensic reconstruction followed by analysis of webmail and ICQ messaging applications. This forensic framework exhibits a versatile nature as it is equipped with high speed packet capturing hardware, a well-designed packet manipulating algorithm. It regenerates message contents over regular as well as SSL encrypted SMTP, POP3 and IMAP protocols and catalyzes forensic presentation procedure for prosecution of cyber criminals by producing solid evidences of their actual communication as per court of law of specific countries.

Keywords: forensics, network sessions, packet reconstruction, packet reordering

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Authors: Chih-Ping Chang

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Different from traditional objective evidence, social media evidence has its own characteristics with easily tampering, recoverability, and cannot be read without using other devices (such as a computer). Simply taking a screenshot from social network sites must be questioned its original identity. When the police search and seizure digital information, a common way they use is to directly print out digital data obtained and ask the signature of the parties at the presence, without taking original digital data back. In addition to the issue on its original identity, this conduct to obtain evidence may have another two results. First, it will easily allege that is tampering evidence because the police wanted to frame the suspect and falsified evidence. Second, it is not easy to discovery hidden information. The core evidence associated with crime may not appear in the contents of files. Through discovery the original file, data related to the file, such as the original producer, creation time, modification date, and even GPS location display can be revealed from hidden information. Therefore, how to show this kind of evidence in the courtroom will be arguably the most important task for ruling social media evidence. This article, first, will introduce forensic software, like EnCase, TCT, FTK, and analyze their function to prove the identity with another digital data. Then turning back to the court, the second part of this article will discuss legal standard for authentication of social media evidence and application of that forensic software in the courtroom. As the conclusion, this article will provide a rethinking, that is, what kind of authenticity is this rule of evidence chase for. Does legal system automatically operate the transcription of scientific knowledge? Or furthermore, it wants to better render justice, not only under scientific fact, but through multivariate debating.

Keywords: federal rule of evidence, internet forensic, printouts as evidence, social media evidence, United States v. Vayner

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Authors: Sarah Taylor, Nor Zarina Zainal Abidin, Mohd Zabri Adil Talib

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Although cybercrime is on the rise, yet many Law Enforcement Agencies in Malaysia faces difficulty in establishing own digital forensics capability and capacity. The main reasons are undoubtedly because of the high cost and difficulty in convincing their management. A survey has been conducted among Malaysia’s Law Enforcement Agencies owning a digital forensics laboratory to understand their history of building digital forensics capacity and capability, the challenges and the impact of having own laboratory to their case investigation. The result of the study shall be used by other Law Enforcement Agencies in justifying to their management to establish own digital forensics capability and capacity.

Keywords: digital forensics, digital forensics capacity and capability, laboratory, law enforcement agency

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Authors: D. P. Gangwar

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Identification of human through facial images has got great importance in forensic science. The video recordings, CCTV footage, passports, driver licenses and other related documents are invariably sent to the laboratory for comparison of the questioned photographs as well as video recordings with suspected photographs/recordings to prove the identity of a person. More than 300 questioned and 300 control photographs received in actual crime cases, received from various investigation agencies, have been compared by me so far using various familiar analysis and comparison techniques such as Holistic comparison, Morphological analysis, Photo-anthropometry and superimposition. On the basis of findings obtained during the examination huge photo exhibits, a realistic and comprehensive technique has been proposed which could be very useful for forensic.

Keywords: CCTV Images, facial features, photo-anthropometry, superimposition

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Authors: Jaithish John

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In this paper a brief overview is provided of the developments in interdisciplinary knowledge exchange with use of soil and geological (earth) materials in the search for evidence. The aim is to provide background information on the role and value of understanding ‘earth materials’ from the crime scene through to microscopic scale investigations to support law enforcement agencies in solving criminal and environmental concerns and investigations. This involves the sampling, analysis, interpretation and explanation presentation of all these evidences. In this context, field and laboratory methods are highlighted for the controlled / referenced sample, alibi sample and questioned sample. The aim of forensic analyses of earth materials is to associate these samples taken from a questioned source to determine if there are similar and outstanding characteristics features of earth materials crucial to support the investigation to the questioned earth materials and compare it to the controlled / referenced sample and alibi samples.

Keywords: soil, texture, grain, microscopy

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Authors: Shirin Jalili, Hadi Shirzad, Samaneh Nabavi, Somayeh Khanjani

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Forensic entomology is the science of study and analysis of insects evidences to aid in criminal investigation. Being aware of the distribution, biology, ecology and behavior of insects, which are founded at crime scene can provide information about when, where and how the crime has been committed. It has many application in criminal investigations. Its main use is estimation of the minimum time after death in suspicious death. The close association between insects and corpses and the use of insects in criminal investigations is the subject of forensic entomology. Because insects attack to the decomposing corpse and spawning on it from the initial stages. Forensic scientists can estimate the postmortem index by studying the insects population and the developing larval stages.In addition, toxicological and molecular studies of these insects can reveal the cause of death or even the identity of a victim. It also be used to detect drugs and poisons, and determination of incident location. Gathering robust entomological evidences is made possible for experts by recent Techniques. They can provide vital information about death, corpse movement or burial, submersion interval, time of decapitation, identification of specific sites of trauma, post-mortem artefacts on the body, use of drugs, linking a suspect to the scene of a crime, sexual molestations and the identification of suspects.

Keywords: Forensic entomology, post mortem interval, insects, larvae

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Authors: E. Tugba Topcu

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The emergency services are usually the first places to encounter forensic cases. Hence, it is important to consider forensics from the perspective of the emergency services staff and the physiological and psychological consequences that may arise as a result of behaviour by itself or another person. Accurate and detailed documentation of the situation in which the patient first arrives at the emergency service and preservation of the forensic findings is pivotal for the subsequent forensic investigation. The first step in determining whether or not a forensic case exists is to perform a medical examination of the patient. For each individual suspected to be part of a forensic case, police officers should be informed at the same time as the medical examination is being conducted. Violent events are increasing every year and with an increase in the number of forensic cases, emergency service workers have increasing responsibility and consequently play a key role in protecting, collecting and arranging the forensic evidence. In addition, because the emergency service workers involved in forensic events typically have information about the accused and/or victim, as well as evidence related to the events and the cause of injuries, police officers often require their testimony. However, both nurses and other health care personnel do not typically have adequate expertise in forensic medicine. Emergency nurses should take an active role for determining that whether any patient admitted to the emergency services is a clinical forensic patient the emergency service with injury and requiring possible punishment and knowing of their roles and responsibilities in this area provides legal protection as well as the protection of the judicial affair. Particularly, in emergency services, where rapid patient turnover and high workload exists, patient registration and case reporting may not exist. In such instances, the witnesses, typically the nurses, are often consulted for information. Knowledge of forensic medical matters plays a vital role in achieving justice. According to the Criminal Procedure Law, Article 75, Paragraph 3, ‘an internal body examination or the taking of blood or other biological samples from the body can be performed only by a doctor or other health professional member’. In favour of this item, the clinic nurse and doctor are mainly responsible for evaluating forensic cases in emergency departments, performing the examination, collecting evidence, and storing and reporting data. The courts place considerable importance on determining whether a suspect is the victim or accused and, thus, in terms of illuminating events, it is crucial that any evidence is gathered carefully and appropriately. All the evidence related to the forensic case including the forensic report should be handed over to the police officers. In instances where forensic evidence cannot be collected and the only way to obtain the evidence is the hospital environment, health care personnel in emergency services need to have knowledge about the diagnosis of forensic evidence, the collection of evidence, hiding evidence and provision of the evidence delivery chain.

Keywords: emergency department, emergency nursing, forensic cases, forensic nursing

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Authors: Gaurav Kumar

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Digital libraries have been established all over the world to create, maintain and to preserve the digital materials. This paper exhibits the importance and objectives of digital preservation. The necessities of preservation are hardware and software technology to interpret the digital documents and discuss various aspects of digital preservation.

Keywords: preservation, digital preservation, conservation, archive, repository, document, information technology, hardware, software, organization, machine readable format

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Authors: Yi Anson Lam, Siu Ming Yiu, Kam Pui Chow

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Digital evidence has been tendering to courts at an exponential rate in recent years. As an industrial practice, most digital evidence is extracted and preserved using specialized and well-accepted forensics tools. On the other hand, the advancement in technologies enables the creation of quite a few emerging platforms such as Telegram, Signal etc. Existing (well-accepted) forensics tools were not designed to extract evidence from these emerging platforms. While new forensics tools require a significant amount of time and effort to be developed and verified, this paper tries to address how to fill this gap using quick-fix alternative methods for digital evidence collection (e.g., based on APIs provided by Apps) and discuss issues related to the admissibility of this evidence to courts with support from international courts’ stance and the circumstances of accepting digital evidence using these proposed alternatives.

Keywords: extraction, digital evidence, laws, investigation

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Authors: Ifedapo Francis Awolowo

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The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors.

Keywords: financial statement fraud, forensic accounting, fraud prevention and detection, auditing, audit expectation gap, corporate governance

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Authors: Matteo Manera, Mariateresa Torchia, Gregory Moscato

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Forensic accounting is a hot subject of research in accounting. Valuation remains one of the major topics for practitioners. Valuation standards are a powerful instrument that can contribute to a fair process: their use aims at reducing subjectivity and arbitrary decisions in courts. In most jurisdictions, valuation standards are not the law: forensic accountants are not obliged to use valuation standards when they perform valuation works for judges. To date, as far as we know, no literature work has investigated adoption and diffusion of valuation standards in the forensic accounting space. In this paper, we analyze the spread of valuation standards through the lenses of isomorphism and -as corollaries- of Agency Theory and Signaling Theory. Because of lack of research in the particular area of valuation standards adoption, the present work relies on qualitative, exploratory research, based on semi-structured interviews conducted (up to saturation) with expert forensic accountants. Our work digs into motivations behind adoption and diffusion, as well into perceptions of forensic accountants around benefits of valuation standards and into barriers to their diffusion: the result is that, while the vast majority of forensic accountants praise the great work of the standards setters in introducing valuation standards, it might be that less than 50% of forensic accountants actually use valuation standards, in courts. Our preliminary findings, to be supported or refuted by future research, lead us to address a “trilogy” of recommendations to the stakeholders involved in the process of adoption and diffusion of valuation standards in courts.

Keywords: forensic accounting, valuation standards, adoption of standards, motivations, benefits, barriers, Isomorphism

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Authors: Driss Kettani

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In this paper, we shed light on “Digital Divide 2.0,” which we see as COVID-19’s Version of the Digital Divide! We believe that “Fighting” against Digital Divide 2.0 necessitates for a Country to be seriously advanced in the Global Digital Transformation that is, naturally, a complex, delicate, costly and long-term Process. We build an argument supporting our assumption and, from there, we present the foundations of a computational framework to guide and streamline Digital Transformation at all levels.

Keywords: digital divide 2.0, digital transformation, ICTs for development, computational outcomes assessment

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Authors: Islam Khalil, Amr El-Kadi

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With the increased use of web technologies, microservices, and Application Programming Interface (API) for integration between systems, and with the development of containerization of services on the operating system level as a method of isolating system execution and for easing the deployment and scaling of systems, there is a growing need as well as opportunities for providing platforms that improve the security of such services. In our work, we propose an architecture for a containerization platform that utilizes various concepts derived from the human immune system. The goal of the proposed containerization platform is to introduce the concept of slowing down or throttling suspected malicious digital pathogens (intrusions) to reduce their damage footprint while providing more opportunities for forensic inspection of suspected pathogens in addition to the ability to snapshot, rollback, and recover from possible damage. The proposed platform also leverages existing intrusion detection algorithms by integrating and orchestrating their cooperative operation for more effective intrusion detection. We show how this model reduces the damage footprint of intrusions and gives a greater time window for forensic investigation. Moreover, during our experiments, our proposed platform was able to uncover unintentional system design flaws that resulted in internal DDoS-like attacks by submodules of the system itself rather than external intrusions.

Keywords: containers, human immunity, intrusion detection, security, web services

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Authors: Zainab Ajab Mohideen, Kiran Kaur, A. Basheer Ahamadhu, Noor Azlinda Wan Jan, Sukmawati Muhammad

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The corpus in the digital library is to provide an overview and evidence from library automation that can be used to justify the needs of the digital library. This paper disperses the approach and implementation of the digital library as part of best practices by the Automation Division at Hamzah Sendut Library of the University Science Malaysia (USM). The implemented digital library model emphasizes on the entire library collections, technical perspective, and automation solution. This model served as a foundation for digital library services as part of information delivery in the USM digital library. The approach to digital library includes discussion on key factors, design, architecture, and pragmatic model that has been collected, captured, and identified during the implementation stages. At present, the USM digital library has achieved the status of an Institutional Repository (IR).

Keywords: academic digital library, digital information system, digital library best practice, digital library model

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Authors: Huilei Wang, Yuanfeng Wang

Abstract:

In the early period of China, economy developed rapidly at the cost of environment. Recently, it is generally recognized that the heavily polluted environment not only puts a brake on economic development but also paces negative impact on people’ health as well as probably next decades of generations. Accordingly, the latest Environmental Protection Law revised in 2014 makes a clear-cut division of environmental responsibility and regulates stricter penalties of breaching law. As the new environmental law is enforced gradually, environmental forensic is increasingly required in the process of ascertaining facts in judicial proceedings of environmental cases. Based on the outcomes of documentary analysis for all environmental cases judged on the basis of new environmental law, it is concluded that there still exists problems in present system of environmental forensic. Thus, this paper is aimed to make proposition on improving Chinese environmental forensic system, which involves: (i) promoting capability of environmental forensic system (EFS) to handle professional questions; (ii) develop price mechanism; (iii) multi-departments cooperate to establish unifying and complete EFS system;(iv) enhance the probative value of results of EFS. Such protocol for amending present regulation on environmental forensic is of significant importance because a quality report of environmental forensic will contributes to providing strong probative evidence of culprits’ activity of releasing contaminant into environment, degree of damages for victims and above all, causality between the behavior of public nuisance and damages.

Keywords: China, environmental cases, environmental forensic system, proposition

Procedia PDF Downloads 346

Authors: Diandra Cristache

Abstract:

The transition of traditional manuscript studies into the digital framework closely affects the methodological premises upon which manuscript descriptions are modeled, created, and questioned for the purpose of research. This paper intends to explore the issue by presenting a methodological investigation into the process of modeling, creating, and questioning manuscript metadata. The investigation is founded on a close observation of the Polonsky Greek Manuscripts Project, a collaboration between the Universities of Cambridge and Heidelberg. More than just providing a realistic ground for methodological exploration, along with a complete metadata set for computational demonstration, the case study also contributes to a broader purpose: outlining general methodological principles for making the most out of manuscript metadata by means of research-oriented digital outputs. The analysis mainly focuses on the scholarly approach to manuscript descriptions, in the specific instance where the act of metadata recording does not have a programmatic research purpose. Close attention is paid to the encounter of 'traditional' practices in manuscript studies with the formal constraints of the digital framework: does the shift in practices (especially from the straight narrative of free writing towards the hierarchical constraints of the TEI encoding model) impact the structure of metadata and its capability to respond specific research questions? It is argued that flexible structure of TEI and traditional approaches to manuscript description lead to a proliferation of markup: does an 'encyclopedic' descriptive approach ensure the epistemological relevance of the digital outputs to metadata? To provide further insight on the computational approach to manuscript metadata, the metadata of the Polonsky project are processed with techniques of distant reading and data networking, thus resulting in a new group of digital outputs (relational graphs, geographic maps). The computational process and the digital outputs are thoroughly illustrated and discussed. Eventually, a retrospective analysis evaluates how the digital outputs respond to the scientific expectations of research, and the other way round, how the requirements of research questions feed back into the creation and enrichment of metadata in an iterative loop.

Keywords: digital manuscript studies, digital outputs to manuscripts metadata, metadata interoperability, methodological issues

Procedia PDF Downloads 114

Authors: Olivia Rybak-Karkosz

Abstract:

The purpose of this paper is to present the result of scientific research using forensic handwriting analysis. It was conducted to verify the stability and lability of handwriting of engravers and check if gravers transfer their traits from handwriting to plates and other surfaces they rework. This research methodology consisted of completing representative samples of signatures of gravers written on a piece of paper using a ballpen and signatures engraved on other surfaces. The forensic handwriting analysis was conducted using the graphic-comparative method (graphic method), and all traits were analysed. The paper contains a concluding statement of the similarities and differences between the samples.

Keywords: artist’s signatures, engraving, forensic handwriting analysis, graphic-comparative method

Procedia PDF Downloads 73