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2015 | OriginalPaper | Buchkapitel

3. Forensics

Criminal Investigations into Fraud and Corruption

verfasst von : Stefan Heissner

Erschienen in: Managing Business Integrity

Verlag: Springer International Publishing

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Abstract

What does a forensic analysis in corporation encompass? What do people involved need to know beforehand? What types of strategies and instruments are used by a forensic accountant? It is a game of cat and mouse, one that Dr. Heissner describes with examples from his daily business of uncovering fraud and corruption. Starting with methods of deception and concealment, Heissner takes the reader through the criminalistics and technological tools used to uncover and solve fraud, bribery and similar crimes. This range includes forensic data analysis, as well as interrogation methodology.

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Vorheriges Kapitel Perpetrators and Offenses

Nächstes Kapitel Systems for Combating Criminality

The American behavioral scientist Theodore Hill asked many hundreds of people to write down six figure numbers in a column off the top of their heads and was always able to identify a different frequency distribution in comparison to the “natural” distribution of numbers. Hill adapted the Benford Law further to fit manipulations in the “Hill Distribution” (see here Hofmann 2008, p. 552, and Odenthal 2009, p. 124).

The lack of an initial suspicion means that you are still at the detection stage, an area of compliance management that will be addressed in detail in Chap. 4.

See Article 80 StGB “Preparing for a war of aggression.”

See Article 255 StGB “Extortion.”

See Article 138 StGB “Failure to report offenses.”

It is already clear at this stage that experience in the police and military service is crucial for developing the skills to carry out forensic investigations in commercial enterprises – naturally in cooperation with auditors in the traditional sense.

Auditing firms such as EY also possess rooms that are secured with alarms and approved by the police for the storage of evidence.

An exabyte corresponds to a billion gigabytes.

There have also already been reports about this software in Germany: See Kaiser (2013).

Editorial of Süddeutsche Zeitung. (2012). Studie zur Wirtschaftskriminalität: Der Feind im Inneren (Study of white-collar crime: The enemy within). Süddeutsche.de. Accessed February 1, 2013, from http://www.sueddeutsche.de/wirtschaft/studie-zu-wirtschaftskriminalitaet-derfeind-im-inneren-1.1534302

Editorial of the Thüringer Allgemeine. (2011). TU Ilmenau weist Schummelei Griechenlands nach [Ilmenau University of Technology Proves Greece Cheated]. Thüringer-allgemeine.de. Accessed January 29, 2012, from http://www.thueringer-allgemeine.de/startseite/detail/-specific/TU-Ilmenau-weist-Schummelei-Griechenlands-nach-1811171608

Ernst & Young. (2012). Enabling Compliance Welche Rolle spielt Technologie? [What role is played by technology?] Ernst & Young GmbH. Accessed June 26, 2013, from http://www.ey.com/Publication/vwLUAssets/Enabling_Compliance/$FILE/Enabling_Compliance_Welche_Rolle_Spielt_Technologie.pdf

Federal Criminal Police Office (Bundeskriminalamt). (2011). Cybercrime, Bundeslagebild 2011 [Situation Report on Cybercrime 2011]. Bundeskriminalamt (Federal Criminal Police Office). Accessed June 26, 2013, from www.bka.de/DE/Publikationen/JahresberichteUndLagebilder/Cybercrime/cybercrime__node.html?__nnn=true

German Press Agency (Deutsche Presse Agentur). (2012). Internet-Machtkampf zwischen Richter und Facebook könnte ausfallen [Internet power struggle between judge and facebook could end]. Zeit online. Accessed February 1, 2013, from http://www.zeit.de/news/2012-02/23/internet-machtkampf-zwischen-richterund-facebook-koennte-ausfallen-23151027

Hlavica, C., Klapproth, U., & Hülsberg, F. M. (2011). Tax Fraud & Forensic Accounting, Umgang mit Wirtschaftskriminalität [Dealing with white-collar crime]. Wiesbaden: Gabler.

Hofmann, P. (2008). Handbuch Anti-Fraud-Management, Bilanzbetrug erkennen–vorbeugen–bekämpfen [Manual for anti-fraud management, detect–prevent–fight balance sheet fraud]. Berlin: Erich Schmidt Verlag GmbH.

Kaiser, T. (2013). IT-Sicherheit, Software prüft E-Mails von Angestellten auf Betrug [IT security, software checks employee e-mails for fraud]. Die Welt. Accessed February 1, 2013, from http://www.welt.de/wirtschaft/webwelt/article112478404/Software-prueft-E-Mails-von-Angestellten-auf-Betrug.html

Odenthal, R. (2009). Korruption und Mitarbeiterkriminalität, Wirtschaftskriminalität vorbeugen, erkennen und aufdecken [Corruption and employee criminality, prevent, detect and uncover white-collar crime]. Wiesbaden: Gabler.

Rogers, C. R. (2010). Die nicht-direktive Beratung: Counselling and Psychotherapy [Non-directive consultancy: Counselling and psychotherapy]. Frankfurt a. M.: Fischer.

Transparency International. (2012). Corruption perceptions index 2012. Transparency International. Accessed June 26, 2013, from http://www.transparency.org/cpi2012/results

Titel: Forensics
verfasst von: Stefan Heissner
Verlag: Springer International Publishing
Buch: Managing Business Integrity
Print ISBN: 978-3-319-12720-0

Electronic ISBN: 978-3-319-12721-7

Copyright-Jahr: 2015
DOI: https://doi.org/10.1007/978-3-319-12721-7_3