Procedures in Collecting Forensic Evidence The following are some irregularities found in the Apollo Shoes Case that shows there are possible frauds exist: 1. Apollo’s minutes of October 18, 2007 shows that Mr. Unum, the VP of finance at Apollo Shoes refused the new auditing firm’s request to contact the old auditors. This may lead us to think that something might have happened during the previous audits. 2. Apollo’s minutes of June 30, 2007 shows that Apollo approved an advance of $1,000,000 to Mr. Lancaster (CEO of Apollo Shoes) as a personal loan to cover personal legal expenses. Mr. Unum later reclassified the loan as other receivable. This information gives us a “red flag” for possible misclassification. Further investigation is …show more content…
Intelligence gathering provides the investigator with as much information as possible about the victim, the business, the suspect, and the alleged crime. All of that information will help the investigator to proceed to the next step of the investigation process. The interview process is essential to an investigation. Before interviewing people, the investigator should have a thorough plan for whom he should interview, what kind of questions he should ask for each interviewee and when and where should the interviews take place. Investigators use a variety of interview techniques such as NeuroLinguistic Programming and Kinesic Mirroring. A successful interview can increase the chances for the investigator to build a better rapport. Documenting evidences is the last step in the investigation process. Documentary evidences such as receipts and copies of checks are gathered to support the case. The original document is considered the best evidence although copies of the original documents are also acceptable in the court. The common documentary evidences include signed statements, transactional paperwork intranet sources and e-mails. Documentary evidences can be gathered from the suspect or from a third party such as the financial contacts or professional contacts of the suspect. The best approach to gather documentary evidences is to start with those individuals who are
I think the best method of submitting evidence is personal delivery because you can make sure that it gets there on time and that it has not been tampered with or contaminated, you can make sure that no unauthorized persons has come
7) Pollen & Spore identification can provide important trace evidence in solving crimes dues to their
I think that the most interesting responsibility of a forensic scientist would be analyzing the data. I would always want to be the one to piece together a puzzle, and to solve a crime to figure out exactly what happened in a case. I think that it would be challenging, but it would also be interesting to join in on a case and examine and analyze the data to figure different things out.
The Molex Corporation is an electronic connector manufacturing firm, which is based in Illinois. This company is facing a financial reporting problem in which the financial statements were overstated. Joe King ,the CEO of the company, was appointed in July of 2001, and was responsible for managing and inventory control, among other very important duties. Diane Bullock was hired in 2003, to replace the previous CFO. Both Bullock and King were being accused of what? by the external auditors, Deloitte & Touche, for not disclosing an 8 million pre-tax inventory valuation error.
Nearly anyone you ask would be familiar with the television show CSI. The crime lab is colorful and high-tech with all of the fun toys and machines that analysts use to test the ever abundant amount of forensic evidence from every crime scene. It makes for an exciting drama that you cannot help but get immersed in—it also gives us a false illusion, however, creating what has been dubbed as the “CSI effect” (Baskin, 2011). This effect describes the idea that crime shows such as CSI generate unreal expectations, making viewers believe that forensic evidence should be existent in all criminal trials, therefore affecting their overall perspective on a case (Baskin, 2011). But in reality, forensic labs are not that glamorous. In fact, the
Forensic Science has contributed to our world a great deal. People often misunderstand Forensic Science and believe it is much more capable than it really is. As a matter of fact what you see on T.V. is around 80% false or over exaggerated in some way. To Start of, Criminal Investigation is the largest and most known form of Forensic Science. Some of the more known areas include; Fingerprinting, Ballistics, DNA Identification, Fiber Samples, Computer Animation, Documentation analysis, etc. To get this out of the way in the beginning, what you saw on last night’s law and order is far from the truth. Things they do in a matter of hours take months at a time, and most of the time aren’t even plausible concepts.
The one pattern within the data that appears to be inconsistent yet if the auditors had established an internal control systems would be Monus the founder moving so freely throughout every aspect of the company with no one checking his movements. From choosing what properties to purchase to purchasing supplies. In any company there should be segregation of duties. For example, the person making the deposits should not be the person writing the checks. Had there been stipulations made it would not have been so convenient to commit the
The Insanity defense is mentioned as confusing to the psychiatric and legal concept. Furthermore, it is explained that the word “insane” is more of a legal word, then a medical term, and therefor to prove a person or a criminal insane, one must find the mental condition, of a criminal, severely impaired to the point of losing one’s free will. A psychiatrist may be or may not able to determine such illness, and a jury’s decision solely based on a psychiatrists’ opinion may be grounded on unreliable evidence. Retrieved from; West's Encyclopedia of American Law, edition 2 (2008).
Forensic evidence has been shown to be reliable due to many factors of evidence such as DNA, blood, fingerprints, etc.; however, many cases have shown that
Imagine that you are investigating a crime of fraud, where the suspect is creating false documents. Where might you look for evidence on the suspect's computer?
After thoroughly understanding the operation of the Apollo Shoes, we will be able to determine the frame under which “fraud” can occur. The second step consist of the testing the journal entries. In this we will select the transactions occurred in the financial reporting year and will check the same, for the reason of their occurrence and supporting documents of the same. If during the test any misstatement is identified, the management will be asked to rectify the same and appropriate adjustments are done.
between a cut (an injury that is longer than deep) and a stab wound (an injury
When preparing for an interview, a great deal of thought and consideration needs to be completed before the interview even begins. The person conducting the interview needs to think about where the interview is going to take place, the time of which it will occur at, and what kind of technology will be used. They need to review the file and consider who is being interviewed, what the person has experienced, and how they may be affected. Interviewing someone is a crucial part of policing, and ultimately helps police solve crimes. When it is done properly, it can be very successful, but if it is not done properly, it could ultimately end an investigation. Therefore, an interview can either be successful or not, and here are some points displaying the success and improvements that can be done in interviews.
What happened: Millions of dollars in losses were split among the 129 stores and put as an expense on each stores balance sheet ->. In order to balance the expenses, management had to boost its assets by inflating inventory -> The auditor Coopers&Lybrant checked only 4 stores out of 129 in order to safe their money. In addition, they told senior management which stores they will check -> Phar-Mor prepared the inventory in accordance with its balance sheet -> The auditing firm was unable to uncover the fraud.
Nothing is more crucial to any investigation than the actions of the first officers on the scene and the actions they take regarding the preservation of the crime scene, detention of witnesses and an arrest if possible. The immediate objective of the first officers on the scene must be the safety of all parties involved and all else follows