Computer forensic analysis: Accounting fraud in companies
This judicial report was made at the request of a party. It required a computer forensic analysis in a medium-sized company. The motivation was the suspicion that fraud was taking place in the accounting of a dependent establishment.
Technical specifications:
- Type of work: report on request, computer forensic analysis.
- Reason for action: Suspicion of fraud in the accounting of an establishment.
Problem raised:
The owner had a suspicion that fraudulent sales and/or accounting activity was taking place at a dependent hospitality establishment.
This suspicion led to the installation of surveillance cameras on the premises, which did not detect the fraudulent activity. Even so, the suspicion persisted. This is why the intervention of a computer forensic expert was required.
Procedure followed:
- Study of the accounting presented.
- Systematic analysis of the information in the establishment's computers and recording systems (cash registers).
- Search for suspicious patterns in the accounting movements recorded by comparing them with those of other establishments and over time.
The objective was to obtain evidence of what was happening that had escaped the surveillance system.
Results obtained:
An analysis of the accounting data revealed anomalous patterns in sales: the consumption of some products was lower than in other establishments and in some time intervals it declined without explanation. The conclusion reached was that, in all likelihood, products purchased outside the property were being marketed.
As a result of these reports, the property was able to channel the search for proof and evidence to expose the fraud and take appropriate legal action.
Forensic analysis of information can reveal anomalous behavior in economic activities.