The forensics field is hot right now … tons of demand but a very limited quantity of qualified people. You think this is a field you’d like to get into? Well, the folks over at GovInfoSecurity put out a nice article last week for those that are interested. It features five skills you need to get started.
It appeared to be a classic case of embezzlement. Jean-François Legault, a lead fraud examiner at Deloitte, was investigating a client case, and he knew that an executive was hiding corporate funds. But he didn’t know where the money was going.
In a traditional fraud investigation, there would have been a lot of interviewing and reviewing of documents. However, in this case, Legault and his team simply seized the suspect’s computer. Then, using forensics analysis to review the hard drive, Legault’s team followed the data trail on e-mails and documents and were able to see accesses to online bank accounts and bank statements. Further analysis of the digital evidence led the investigators to the amounts that were being transferred out from the company which matched them perfectly with the amount in the executive’s bank statements.
This case illustrates exactly how fraud – and the fraud examiner’s role – have evolved.
“Our role is changing in the fact that we see fraud being perpetrated in a new manner everyday via malicious software, banking trojans and online theft,” says Legault, senior manager, Forensics & Dispute Services at Deloitte. “Technology is acting as an enabler for both the fraudster and investigator. As the fraudster uses technology to commit fraud, they leave a trail of bread crumbs on the computer they used, that we can, in fact, recover and follow.”