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CORPORATE FRAUD · A GUIDE FOR UK LAWYERS Digital Forensics in Corporate Fraud Investigations Following the Money, the Documents and the Deception Through the Estate COMPUTER FORENSICS LAB
§ ABOUT THE AUTHOR PREPARED BY COMPUTER FORENSICS LAB E-DISCOVERY TEAM FINANCIAL-SYSTEMS FORENSICS CPR PART 35 EXPERT REPORT S FULL CHAIN-OF-CUSTODY DOCUMENTATION
§ CONTENTS In this guide 01 Executive summary 02 The problem in plain English: fraud is documented by its own machinery 03 The fraud-pattern evidence map: schemes and their artefacts 04 The covert phase: preserving without alerting 05 Financial-systems forensics: ERP, accounting data and the communications join 06 Document authenticity: fabrication, backdating and alteration exposed 07 Deployment: civil, criminal, regulatory and the sequencing problem 08 Source architecture: where else the evidence lives 09 Worked examples 10 Common mistakes and technical limitations 11 Questions to ask · Suggested wording 12 Checklist and red flags · When to involve a digital forensic expert 13 Frequently asked questions 14 Glossary · References · Disclaimer · How a specialist laboratory can assist
§ 01 · ORIENTATION Executive summary THE HEADLINE POINT: FRAUDINVESTIGATIONSSUCCEEDBYJOININGTHREERECORDS THEFRAUDSTERKEPTSEPARATE: THEMONEY ' STRAILINTHESYSTEMS, THE DOCUMENTS ' TRUEHISTORYINTHEIRMETADATA, ANDTHECOMMUNICATIONSAROUND BOTH: PRESERVEDCOVERTLY, JOINEDFORENSICALLY, DEPLOYEDINTHERIGHTORDER
§ 02 · FIRST PRINCIPLES The problem in plain English: fraud is documented by its own machinery
§ 03 · THEMAP The fraud-pattern evidence map: schemes and their artefacts
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§ 04 · THEQUIETFORTNIGHT The covert phase: preserving without alerting
§ 05 · THEMONEY ' SOWNRECORDS Financial-systems forensics: ERP, accounting data and the communications join
§ 06 · THEQUESTIONEDDOCUMENTS Document authenticity: fabrication, backdating and alteration exposed
§ 07 · THEAUDIENCES Deployment: civil, criminal, regulatory and the sequencing problem
§ 08 · THEWIDERMAP Source architecture: where else the evidence lives QUESTION MESSAGING FINANCIAL PLATFORM COUNTERPART Y REGISTRIES / DELETED/ SYSTEMS LAYER RECORDS OSINT RECOVERABLE DEVICE / LAYER
§ 09 · IN THE WILD Worked examples EXAMPLE1 · THEVENDORTHATSHAREDASORTCODE EXAMPLE2 · THECOVENANTCERTIFICATEBUILTINONEEVENING EXAMPLE3 · THEMANDATECHANGENOBODYVERIFIED
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§ 10 · WHEREITGOESWRONG Common mistakes and technical limitations Common mistakes Technical limitations
§ 11 · INTERROGATORIES & DRAFTING AIDS Questions to ask · Suggested wording Ask your client Ask your opponent (in ensuing proceedings) Ask your e Discovery / forensic provider SUGGESTED WORDING · INSTRUCTION FOR A FRAUD INVESTIGATION
§ 12 · QUICK CONTROL Checklist and red flags · When to involve a digital forensic expert The fraud-investigation checklist Red flags When to involve a digital forensic expert
§ 13 · COMMON QUESTIONS Frequently asked questions We suspect fraud but are not certain. Should we investigate before involving lawyers? How do we investigate without the suspect finding out? Can forensics really prove a document was backdated or fabricated? Should we report to the police, and when? The books themselves may be doctored. What can we trust? How fast can freezing-order evidence be ready?
§ 14 · REFERENCE Glossary Sources and authoritative references DISCLAIMER
§ HOW A SPECIALIST LABORATORY CAN ASSIST Working with Computer Forensics Lab Speak to a forensic examiner, not a salesperson. INSTRUCTTHELAB NEWENQUIRIESEMAILE - DISCOVERY
Cite as: Joseph Naghdi, Digital Forensics In Corporate Fraud Investigations, Computer Forensics Lab, https://e-discovery.uk/library/digital-forensics-in-corporate-fraud-investigations/pdf.