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Articles 1 - 15 of 15
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Don't Bite The Bait: Phishing Attack For Internet Banking (E-Banking), Ilker Kara
Don't Bite The Bait: Phishing Attack For Internet Banking (E-Banking), Ilker Kara
Journal of Digital Forensics, Security and Law
Phishing attacks are based on obtaining desired information from users quickly and easily with the help of misdirecting, panicking, curiosity, or excitement. Most of the phishing web sites are designed on internet banking(e-banking) and the attackers can acquire financial information of misled users with the tactics and discourses they develop. Despite the increase of prevention techniques against phishing attacks day by day, an effective solution could not be found for this issue due to the human factor. Because of this reason, real phishing attack studies are essential to study and analyze the attackers’ attack techniques and strategies. This study focused …
Df 2.0: An Automated, Privacy Preserving, And Efficient Digital Forensic Framework That Leverages Machine Learning For Evidence Prediction And Privacy Evaluation, Robin Verma, Jayaprakash Govindaraj Dr, Saheb Chhabra, Gaurav Gupta
Df 2.0: An Automated, Privacy Preserving, And Efficient Digital Forensic Framework That Leverages Machine Learning For Evidence Prediction And Privacy Evaluation, Robin Verma, Jayaprakash Govindaraj Dr, Saheb Chhabra, Gaurav Gupta
Journal of Digital Forensics, Security and Law
The current state of digital forensic investigation is continuously challenged by the rapid technological changes, the increase in the use of digital devices (both the heterogeneity and the count), and the sheer volume of data that these devices could contain. Although data privacy protection is not a performance measure, however, preventing privacy violations during the digital forensic investigation, is also a big challenge. With a perception that the completeness of investigation and the data privacy preservation are incompatible with each other, the researchers have provided solutions to address the above-stated challenges that either focus on the effectiveness of the investigation …
Multi-Stakeholder Case Prioritization In Digital Investigations, Joshua I. James
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
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 …
On The Development Of A Digital Forensics Curriculum, Manghui Tu, Dianxiang Xu, Samsuddin Wira, Cristian Balan, Kyle Cronin
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 …
Developing A Forensic Continuous Audit Model, Grover S. Kearns, Katherine J. Barker, Stephen P. Danese
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 …
Defining A Forensic Audit, G. S. Smith, D. L. Crumbley
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.
Continuous Fraud Detection In Enterprise Systems Through Audit Trail Analysis, Peter J. Best, Pall Rikhardsson, Mark Toleman
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 In Fraud Detection, Rekha Bhowmik
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.
Designing A Data Warehouse For Cyber Crimes, Il-Yeol Song, John D. Maguire, Ki Jung Lee, Namyoun Choi, Xiaohua Hu, Peter Chen
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
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
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
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 …