Digital Commons Network^™

Multi-Stakeholder Case Prioritization In Digital Investigations, Joshua I. James

Journal of Digital Forensics, Security and Law

This work examines the problem of case prioritization in digital investigations for better utilization of limited criminal investigation resources. Current methods of case prioritization, as well as observed prioritization methods used in digital forensic investigation laboratories are examined. After, a multi-stakeholder approach to case prioritization is given that may help reduce reputational risk to digital forensic laboratories while improving resource allocation. A survey is given that shows differing opinions of investigation priority between Law Enforcement and the public that is used in the development of a prioritization model. Finally, an example case is given to demonstrate the practicality of the …

Automating Vendor Fraud Detection In Enterprise Systems, Kishore Singh, Peter Best, Joseph Mula

Journal of Digital Forensics, Security and Law

Fraud is a multi-billion dollar industry that continues to grow annually. Many organizations are poorly prepared to prevent and detect fraud. Fraud detection strategies are intended to quickly and efficiently identify fraudulent activities that circumvent preventative measures. In this paper, we adopt a DesignScience methodological framework to develop a model for detection of vendor fraud based on analysis of patterns or signatures identified in enterprise system audit trails. The concept is demonstrated by developing prototype software. Verification of the prototype is achieved by performing a series of experiments. Validation is achieved by independent reviews from auditing practitioners. Key findings of …

How The "Unintended Consequences" Story Promotes Unjust Intent And Impact., Martha T. Mccluskey

Journal Articles

In the guise of critical analysis of the limits of law reform, the familiar phrase “unintended consequences” serves to rationalize rising inequality and to undermine democratic accountability. This paper examines how the phrase promotes a story of disentitlement, using the recent financial crisis as an example. By naturalizing inequality as power beyond law’s reach, this phrase’s message that benign law is likely to bring unequal consequences dovetails with a seemingly contradictory message that benign intent, rather than harmful impact, is what primarily counts for evaluating inequality.

As part of a LatCrit XV symposium taking a “bottom-up” view of the recent …

On The Development Of A Digital Forensics Curriculum, Manghui Tu, Dianxiang Xu, Samsuddin Wira, Cristian Balan, Kyle Cronin

Journal of Digital Forensics, Security and Law

Computer Crime and computer related incidents continue their prevalence and frequency, resulting in losses approaching billions of dollars. To fight against these crimes and frauds, it is urgent to develop digital forensics education programs to train a suitable workforce that can effectively investigate computer crimes and incidents. There is presently no standard to guide the design of digital forensics curriculum for an academic program. In this research, previous work on digital forensics curriculum design and existing education programs are thoroughly investigated. Both digital forensics educators and practitioners were surveyed and results were analyzed to determine the industry and law enforcement …

Overcriminalization For Lack Of Better Options: A Celebration Of Bill Stuntz, Daniel C. Richman

Faculty Scholarship

The unity of Bill Stuntz's character – his profound integrity – makes it easy to move from a celebration of his friendship (which I’ve treasured since we first met back in 1985) to one of his scholarship, for creativity, wisdom, and humility are strengths not just of Bill himself but of his work. Even as his broad brush strokes have fundamentally advanced our understanding of the interplay between substantive criminal law, criminal procedure, and criminal justice institutions over time, Bill's work – like Bill himself – welcomes and endures sustained engagement. Humility is appropriate for me, too, as I offer …

Risk Factors For Fraud In Elderly Americans, Antonia M. Jensen

Regis University Student Publications (comprehensive collection)

Americans over age 65 comprise approximately one eighth of our population, but about one third of scam victims. The risk of fraud in this population is of particular concern because it is increasing and the damage is greater; losses have been reported in billions of dollars, and elders typically cannot return to the work force to recoup their losses, which can amount to their life savings and even their independence. This project details the results of an unobtrusive research project consisting of a content analysis of more current literature to identify and examine risk factors of elder fraud.

Developing A Forensic Continuous Audit Model, Grover S. Kearns, Katherine J. Barker, Stephen P. Danese

Journal of Digital Forensics, Security and Law

Despite increased attention to internal controls and risk assessment, traditional audit approaches do not seem to be highly effective in uncovering the majority of frauds. Less than 20 percent of all occupational frauds are uncovered by auditors. Forensic accounting has recognized the need for automated approaches to fraud analysis yet research has not examined the benefits of forensic continuous auditing as a method to detect and deter corporate fraud. The purpose of this paper is to show how such an approach is possible. A model is presented that supports the acceptance of forensic continuous auditing by auditors and management as …

Transnational Crime In A Global Community: The Case Of West Africa, Holly Joanna Sims

Online Theses and Dissertations

This research project is an examination of the organization and behavior of criminal group activity in the region of West Africa. An assessment of the size, structure, and type of criminal enterprises crime groups are involved in are investigated. It is also uncovered if and how groups make use of corruption, the legit economy, and influence politicians. The environment in which transnational crime is able to thrive is also of great interest as the social, political, economic, and technological changes that occurred alongside the sudden trend in transnational crime activity are considered. The information is used to generate a discussion …

Evil Has A New Name (And A New Narrative): Bernard Madoff, A. Christine Hurt

Faculty Scholarship

No abstract provided.

Defining A Forensic Audit, G. S. Smith, D. L. Crumbley

Journal of Digital Forensics, Security and Law

Disclosures about new financial frauds and scandals are continually appearing in the press. As a consequence, the accounting profession's traditional methods of monitoring corporate financial activities are under intense scrutiny. At the same time, there is recognition that principles-based GAAP from the International Accounting Standards Board will become the recognized standard in the U.S. The authors argue that these two factors will change the practices used to fight corporate malfeasance as investigators adapt the techniques of accounting into a forensic audit engagement model.

Self-Reported Cyber Crime: An Analysis On The Effects Of Anonymity And Pre-Employment Integrity, Ibrahim Baggili, Marcus Rogers

Electrical & Computer Engineering and Computer Science Faculty Publications

A key issue facing today’s society is the increase in cyber crimes. Cyber crimes pose threats to nations, organizations and individuals across the globe. Much of the research in cyber crime has risen from computer science-centric programs, and little experimental research has been performed on the psychology of cyber crime. This has caused a knowledge gap in the study of cyber crime. To this end, this research focuses on understanding psychological concepts related to cyber crime. Through an experimental design, participants were randomly assigned to three groups with varying degrees of anonymity. After each treatment, participants were asked to self-report …

Continuous Fraud Detection In Enterprise Systems Through Audit Trail Analysis, Peter J. Best, Pall Rikhardsson, Mark Toleman

Journal of Digital Forensics, Security and Law

Enterprise systems, real time recording and real time reporting pose new and significant challenges to the accounting and auditing professions. This includes developing methods and tools for continuous assurance and fraud detection. In this paper we propose a methodology for continuous fraud detection that exploits security audit logs, changes in master records and accounting audit trails in enterprise systems. The steps in this process are: (1) threat monitoringsurveillance of security audit logs for ‘red flags’, (2) automated extraction and analysis of data from audit trails, and (3) using forensic investigation techniques to determine whether a fraud has actually occurred. We …

Data Mining Techniques For Fraud Detection, Rekha Bhowmik

Annual ADFSL Conference on Digital Forensics, Security and Law

The paper presents application of data mining techniques to fraud analysis. We present some classification and prediction data mining techniques which we consider important to handle fraud detection. There exist a number of data mining algorithms and we present statistics-based algorithm, decision tree-based algorithm and rule-based algorithm. We present Bayesian classification model to detect fraud in automobile insurance. Naïve Bayesian visualization is selected to analyze and interpret the classifier predictions. We illustrate how ROC curves can be deployed for model assessment in order to provide a more intuitive analysis of the models.

Keywords: Data Mining, Decision Tree, Bayesian Network, ROC …

An Unholy Alliance: Perceptions Of Influence In Insurance Fraud Prosecutions And The Need For Real Safeguards, Aviva Abramovsky

Journal of Criminal Law and Criminology

No abstract provided.

Data Mining Techniques In Fraud Detection, Rekha Bhowmik

Journal of Digital Forensics, Security and Law

The paper presents application of data mining techniques to fraud analysis. We present some classification and prediction data mining techniques which we consider important to handle fraud detection. There exist a number of data mining algorithms and we present statistics-based algorithm, decision treebased algorithm and rule-based algorithm. We present Bayesian classification model to detect fraud in automobile insurance. Naïve Bayesian visualization is selected to analyze and interpret the classifier predictions. We illustrate how ROC curves can be deployed for model assessment in order to provide a more intuitive analysis of the models.

Group Think: The Law Of Conspiracy And Collective Reason, Jens David Ohlin

Journal of Criminal Law and Criminology

No abstract provided.

Paper Session Iv: Development And Delivery Of Coursework - The Legal/Regulatory/Policy Environment Of Cyberforensics, John W. Bagby, John C. Ruhnka

Annual ADFSL Conference on Digital Forensics, Security and Law

This paper describes a cyber-forensics course that integrates important public policy and legal issues as well as relevant forensic techniques. Cyber-forensics refers to the amalgam of multi-disciplinary activities involved in the identification, gathering, handling, custody, use and security of electronic files and records, involving expertise from the forensic domain, and which produces evidence useful in the proof of facts for both commercial and legal activities. The legal and regulatory environment in which electronic discovery takes place is of critical importance to cyber-forensics experts because the legal process imposes both constraints and opportunities for the effective use of evidence gathered through …

A Patient-Centered Approach To Health Care Fraud Recovery, Joan H. Krause

Journal of Criminal Law and Criminology

No abstract provided.

The Decline Of The Attorney-Client Privilege In The Corporate Setting, William R. Mclucas, Howard M. Shapiro, Julie J. Song

Journal of Criminal Law and Criminology

No abstract provided.

Designing A Data Warehouse For Cyber Crimes, Il-Yeol Song, John D. Maguire, Ki Jung Lee, Namyoun Choi, Xiaohua Hu, Peter Chen

Journal of Digital Forensics, Security and Law

One of the greatest challenges facing modern society is the rising tide of cyber crimes. These crimes, since they rarely fit the model of conventional crimes, are difficult to investigate, hard to analyze, and difficult to prosecute. Collecting data in a unified framework is a mandatory step that will assist the investigator in sorting through the mountains of data. In this paper, we explore designing a dimensional model for a data warehouse that can be used in analyzing cyber crime data. We also present some interesting queries and the types of cyber crime analyses that can be performed based on …

A Curriculum For Teaching Information Technology Investigative Techniques For Auditors, Grover S. Kearns

Journal of Digital Forensics, Security and Law

Recent prosecutions of highly publicized white-collar crimes combined with public outrage have resulted in heightened regulation of financial reporting and greater emphasis on systems of internal control. Because both white-collar and cybercrimes are usually perpetrated through computers, internal and external auditors’ knowledge of information technology (IT) is now more vital than ever. However, preserving digital evidence and investigative techniques, which can be essential to fraud examinations, are not skills frequently taught in accounting programs and instruction in the use of computer assisted auditing tools and techniques – applications that might uncover fraudulent activity – is limited. Only a few university-level …

Development And Delivery Of Coursework: The Legal/Regulatory/Policy Environment Of Cyberforensics, John W. Bagby, John C. Ruhnka

Journal of Digital Forensics, Security and Law

This paper describes a cyber-forensics course that integrates important public policy and legal issues as well as relevant forensic techniques. Cyber-forensics refers to the amalgam of multi-disciplinary activities involved in the identification, gathering, handling, custody, use and security of electronic files and records, involving expertise from the forensic domain, and which produces evidence useful in the proof of facts for both commercial and legal activities. The legal and regulatory environment in which electronic discovery takes place is of critical importance to cyber-forensics experts because the legal process imposes both constraints and opportunities for the effective use of evidence gathered through …

Computer Forensics Field Triage Process Model, Marcus K. Rogers, James Goldman, Rick Mislan, Timothy Wedge, Steve Debrota

Journal of Digital Forensics, Security and Law

With the proliferation of digital based evidence, the need for the timely identification, analysis and interpretation of digital evidence is becoming more crucial. In many investigations critical information is required while at the scene or within a short period of time - measured in hours as opposed to days. The traditional cyber forensics approach of seizing a system(s)/media, transporting it to the lab, making a forensic image(s), and then searching the entire system for potential evidence, is no longer appropriate in some circumstances. In cases such as child abductions, pedophiles, missing or exploited persons, time is of the essence. In …

Pyramid Schemes: An Exploratory Study Into An Emerging Form Of White-Collar Crime, Matthew V. Carter

Theses & Honors Papers

This project was conducted to explain why people engage in white-collar crime with specific attention given to the rationales and motivations by individual participants in a pyramid scheme.

This exploratory case study utilized existing files from a law enforcement investigation as well as newspaper articles that covered the investigation.

Qualitative data in the form of content analysis of these secondary data sources was used to capture themes related to the rationales and motivations behind a person becoming involved in a pyramid scheme. These investigative files and newspaper articles represented statements made by persons who became involved in this emerging form …

Nevada's High Technology Crime Task Force, Dorinda A. Hollenbeck

UNLV Theses, Dissertations, Professional Papers, and Capstones

With the dramatic advances in computer technology in recent decades, the increase of crimes committed using high technology has skyrocketed. Losses to corporations and governmental agencies have totalled millions if not billions of dollars per year. Victims are beginning to speak out and ask for help. Law enforcement agencies throughout the country are teaming together to create specialized crime units and task forces in an attempt to successfully combat computer related crimes. Nevada is one of the many states which is in the infancy stages of developing such a task force. The Sacramento Valley High Tech Crime Task Force has …

Role Of The Prosecutor Inside The Grand Jury Room: Where Is The Foul Line, Peter F. Vaira

Journal of Criminal Law and Criminology

No abstract provided.

Student Comments

Journal of Criminal Law and Criminology

No abstract provided.

Book Reviews

Journal of Criminal Law and Criminology

No abstract provided.