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Dissertations / Theses on the topic 'Audio Forensics'

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1

Steinhour, Jacob B. "The Social and Pedagogical Advantages of Audio Forensics and Restoration Education." Ohio University Honors Tutorial College / OhioLINK, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1276014966.

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2

Krätzer, Christian [Verfasser], and Jana [Akademischer Betreuer] Dittmann. "Statistical pattern recognition for audio-forensics : empirical investigations on the application scenarios audio steganalysis and microphone forensics / Christian Krätzer. Betreuer: Jana Dittmann." Magdeburg : Universitätsbibliothek, 2013. http://d-nb.info/1054420408/34.

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3

Cooper, Alan John. "Detection of copies of digital audio recordings for forensic purposes." Thesis, Open University, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.430588.

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4

LeRoi, Jack. "A forensic investigation of the electrical properties of digital audio recording." Thesis, University of Colorado at Denver, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=1556863.

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<p> In media forensics, the devices; e.g. computers, smart phones, still/video cameras, audio recorders, and software; e.g. video, audio, and graphics editors, file and disk utilities, mathematical computation applications, are, for the most part, black boxes. The design specifications are usually proprietary and the operating specifications may be incomplete, inaccurate, or unavailable. This makes it difficult to validate the technology, but using it without validation could discredit a practitioner's findings or testimony. The alternative is to test the device or program to determine relevan
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5

El, Gemayel Tarek. "Feasibility of Using Electrical Network Frequency Fluctuations to Perform Forensic Digital Audio Authentication." Thèse, Université d'Ottawa / University of Ottawa, 2013. http://hdl.handle.net/10393/24383.

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Extracting the Electric Network Frequency (ENF) fluctuations from an audio recording and comparing it to a reference database is a new technology intended to perform forensic digital audio authentication. The objective of this thesis is to implement and design a range of programs and algorithms for capturing and extracting ENF signals. The developed C-program combined with a probe can be used to build the reference database. Our implementation of the Short-Time Fourier Transform method is intended for the ENF extraction of longer signals while our novel proposed use of the Autoregressive param
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6

Paino, Halil. "Impairment of audit quality: An investigation of factors leading to dysfunctional audit behaviour." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2010. https://ro.ecu.edu.au/theses/1841.

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This thesis studies dysfunctional audit behaviour in the Malaysian context; to date, no previous study has examined this issue. Within this context, the thesis sets outto accomplish two main goals: (1) to investigate the factors contributing to dysfunctional audit behaviour, and (2) to examine whether audit firm, audit team and individual factors affect dysfunctional audit behaviour. This study was carried out to coincide with the Practice Review currently undertaken by the Malaysian Institute of Accountants (M.I.A.), while the current incidence of auditing and accounting scandals in Malaysia
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7

Benešová, Barbora. "Externí a interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81898.

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The thesis attends to the issue of audit and is divided into two parts. The theoretical part deals with the definition of external (statutory) audit and internal audit and is divided to the chapters of the history, legislation, definition and role. Thereinafter describes a person of auditor, his activities, principles, methods and procedures which auditor uses. The end of the first part is about forensic audits and frauds. The application section includes at first comparison of professions and specifies the same as well as different features. The second part focuses on the relation and coopera
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8

Martinka, Jan. "Digitální forenzní věda a její aplikace při forenzním auditu účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-193055.

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This thesis aims to describe a process framework suitable for conducting digital forensics investigation projects as support for forensic audit. Selection of existing digital forensics investigation framework was a subject of criterial comparison. Described new framework is a result of combination and enhancement of those frameworks, which were suitable for the characteristics of forensic audit. Thesis also discusses digital forensics methods for fraud examination and risk assessment as a part of external audit.
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9

Othman, Rani Diana. "The impact of forensic accounting, investigation and audit on tax compliance in Malaysia." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2011. https://ro.ecu.edu.au/theses/453.

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Evidence of success in improving taxpayers‟ compliance behaviour reflects the effectiveness of the enforcement activities of the tax system. The implementation of a Selfassessment System (SAS), together with improvements in tax enforcement functions, are among the recent tax reforms undertaken in Malaysia as part of this effort. Three levels of compliance, namely filing, reporting and payment have been established as performance indicators for international tax administrator (IRS, 2003). Therefore, by applying three compliance models: Return Per Capita (RCAP), Reported Tax Per Return (RTR) and
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10

Távora, Rodrigo Gurgel Fernandes. "Detecção de réplicas em evidências de áudio usando um esquema adaptativo de audio fingerprinting." reponame:Repositório Institucional da UnB, 2017. http://repositorio.unb.br/handle/10482/31501.

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Tese (doutorado)—Universidade de Brasília, Faculdade de Tecnologia, Departamento de Engenharia Elétrica, 2017.<br>Submitted by Raquel Almeida (raquel.df13@gmail.com) on 2018-03-14T19:20:01Z No. of bitstreams: 1 2017_RodrigoGurgelFernandesTávora.pdf: 2499230 bytes, checksum: 872d779c73e9332c7489050b67768913 (MD5)<br>Approved for entry into archive by Raquel Viana (raquelviana@bce.unb.br) on 2018-03-27T12:21:32Z (GMT) No. of bitstreams: 1 2017_RodrigoGurgelFernandesTávora.pdf: 2499230 bytes, checksum: 872d779c73e9332c7489050b67768913 (MD5)<br>Made available in DSpace on 2018-03-27T12:21:32Z (
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Vacek, David. "Forenzní audit a protikorupční legislativa." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-74132.

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This paper deals with the subject of fraud investigation. Fraud investigation and forensic audit as such are defined in the first part of the paper. Requirements to become a fraud investigator are described in the next part. A theory surrounding frauds is also presented (incl. most common fraud schemes, fraud triangle etc.). The author also describes foreign anti-corruption legislation which has power to punish corruption which took place on the soil of Czech Republic. An example of how breach of FCPA in the Czech Republic has been investigated is presented by the end of the paper.
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12

Švajnochová, Gabriela. "Forenzní šetření a hospodářská kriminalita." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-261993.

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Topic of this master thesis is forensic investigation and forms of economic crime which can be detected during the investigation. First chapter focuses on forensic investigation and its comparison with statutory audit. In the second chapter is performed analysis of forms of economic crime in the Czech Republic, Southern and Eastern Europe and globally. Knowledge from the previous chapters is applied to the real forensic investigation performed in the Czech Republic, forensic investigation of project OpenCard.
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13

Pém, Aleš. "Forenzní vyšetřování a hospodářská kriminalita." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4955.

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The major topic of this thesis is explanation of the idiom Fraud examination. It is based on comparison to standard financial audit in sense of verification of the financial statements of the company by independent auditor. There are also described the most common ways of business criminality which are divided by the principle of their commitment -- corruption, asset misappropriation and financial statement fraud. Subsequently there are described basic methods of forensic examination, requirements set on fraud examiners, tools used by examiner during his examination and conclusion of the fraud
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14

Braun, Stefan K. "Aspekte des „Samplings“." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2014. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-147027.

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Mash-Ups (auch Bootlegging, Bastard Pop oder Collage genannt) erfreuen sich seit Jahren steigender Beliebtheit. Waren es zu Beginn der 1990er Jahre meist nur 2 unterschiedliche Popsongs, deren Gesangs- und Instrumentenspuren in Remixform ineinander gemischt wurden, existieren heute Multi-Mash-Ups mit mehreren Dutzend gemixten und gesampelten Songs, Interpreten, Videosequenzen und Effekten. Eine Herausforderung stellt die Kombination unterschiedlichster Stile dar, diese zu neuen tanzbaren Titeln aus den Charts zu mischen. Das Mash-Up Projekt Pop Danthology z.B. enthält in einem knapp 6 minütig
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15

Gilbertson, Michael. "Injury to health : a forensic audit of the Great Lakes Water Quality Agreement (1972-2005) with special reference to congenital Minamata disease." Thesis, University of Stirling, 2006. http://hdl.handle.net/1893/249.

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The objective of this research was to examine whether the United States and Canada have successfully implemented their Great Lakes Water Quality Agreement and to identify the factors determining the continuation of any injury to human health from pollution of the boundary waters. The Agreement was first negotiated in 1972 as part of the legitimation of the social unrest of the 1960s and gave special responsibilities to the International Joint Commission to advise the Parties of problems of water quality. It has been subject to periodic review and occasional renegotiation and amendment. Specifi
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16

Hinostroza, Grijalva Clorinda Miriam, and Yucra Alicia Palomino. "Impacto de la auditoría forense como herramienta de apoyo para detectar y reducir el fraude financiero y tributario en las empresas de transporte de carga terrestre Lima, distrito de Ate, 2018." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2019. http://hdl.handle.net/10757/652084.

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La presente investigación busca entender la importancia de la aplicación de la Auditoría Forense como herramienta de apoyo en empresas del sector transporte. Para tal fin se analizó conceptos, métodos y herramientas que son utilizados para la reducción del fraude financiero y tributario, además se revisaron los conceptos de Control, Fraude Financiero y Tributario del sector de transporte de carga terrestre. Para el plan de investigación, se plantea la hipótesis del Impacto de la Auditoría Forense como herramienta de apoyo, para detectar y reducir el fraude financiero y tributario en las e
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17

Allinson, Caroline Linda. "Legislative and security requirements of audit material for evidentiary purpose." Thesis, Queensland University of Technology, 2004. https://eprints.qut.edu.au/36813/1/Caroline_Allinson_Thesis.pdf.

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This research used the Queensland Police Service, Australia, as a major case study. Information on principles, techniques and processes used, and the reason for the recording, storing and release of audit information for evidentiary purposes is reported. It is shown that Law Enforcement Agencies have a two-fold interest in, and legal obligation pertaining to, audit trails. The first interest relates to the situation where audit trails are actually used by criminals in the commission of crime and the second to where audit trails are generated by the information systems used by the police them
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18

Maharaj, Avani. "A retrospective audit comparing state patients with schizophrenia and bipolar mood disorder who have committed violent crime admitted to the male forensic unit at Valkenberg Hospital." Master's thesis, Faculty of Health Sciences, 2018. http://hdl.handle.net/11427/31140.

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Background There is a consensus that psychosis confers a modest risk toward violent offending. Most research to date has shown that a statistical relationship does exist between schizophrenia and bipolar disorder, and violence and aggressive behavior In forensic mental health, state patients are rehabilitated in a general program regardless of diagnosis. It is not known whether different rehabilitation management strategies should be implemented on those with bipolar disorder as compared to those with schizophrenia. This study is an attempt to ascertain if there are differences between those
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19

Вакарчук, В. В., та О. О. Оголь. "Інтелектуальна власність: питання аудиту та судово-бухгалтерської експертизи". Thesis, Сумський державний університет, 2016. http://essuir.sumdu.edu.ua/handle/123456789/50410.

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Останнім часом, в економіці провідних західних країн значних темпів набувають нематеріальні активи, як основні ресурси додаткової вартості підприємства. Тому, з боку власників, інвесторів, кредиторів є зацікавленість до цих активів та вони потребують об’єктивного, незалежного підтвердження правової захищеності наявності цих активів, їх можливості генерувати майбутні економічні вигоди. Отже питання бухгалтерської експертизи та аудиту нематеріальних активів на сьогодні є досить вагомим та потребує подальших досліджень.
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20

Chui, Lawrence. "An Experimental Examination of the Effects of Fraud Specialist and Audit Mindsets on Fraud Risk Assessments and on the Development of Fraud-Related Problem Representations." Thesis, University of North Texas, 2010. https://digital.library.unt.edu/ark:/67531/metadc30447/.

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Fraud risk assessment is an important audit process that has a direct impact on the effectiveness of auditors' fraud detection in an audit. However, prior literature has shown that auditors are generally poor at assessing fraud risk. The Public Company Accounting Oversight Board (PCAOB) suggests that auditors may improve their fraud risk assessment performance by adopting a fraud specialist mindset. A fraud specialist mindset is a special way of thinking about accounting records. While auditors think about the company's recorded transactions in terms of the availability of supporting documenta
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21

Freitas, Eduardo Costa de. "Avaliação do sistema de combate às fraudes empresariais no Brasil." Universidade Presbiteriana Mackenzie, 2013. http://tede.mackenzie.br/jspui/handle/tede/905.

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Made available in DSpace on 2016-03-15T19:32:37Z (GMT). No. of bitstreams: 1 Eduardo Costa de Freitas.pdf: 3139313 bytes, checksum: f6336b321c27f3022808590cac100e63 (MD5) Previous issue date: 2013-01-24<br>Fundo Mackenzie de Pesquisa<br>The present study had as objective to evaluate the efficiency of the monitoring activities of the internal controls system in combating corporate fraud, as the perception of professionals working in the areas of monitoring. The sample was selected based on the population of professionals accessed through the professional social network Linkedin (specific grou
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Barfield, Johannes J. "MY EYES DUE SEE." VCU Scholars Compass, 2018. https://scholarscompass.vcu.edu/etd/5376.

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My Eyes Due See is a multidimensional examination of the “black experience” in America. The installation is composed of a single-channel video, a music composition that utilizes music samples and live instrumentation, and sculptures made up of car parts and broomsedge grass. Each of these elements arranged in space share a nuanced and complicated view of blackness through the lens of a black man decoding personal history and American history simultaneously. Autonomy is the overarching theme throughout the work as it pertains to race, identity, urban and rural environments, and the relationship
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23

Ekfeldt, Jonas. "Om informationstekniskt bevis." Doctoral thesis, Stockholms universitet, Juridiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-125286.

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Information technology evidence consists of a mix of representations of various applications of digital electronic equipment, and can be brought to the fore in all contexts that result in legal decisions. The occurrence of such evidence in legal proceedings, and other legal decision-making, is a phenomenon previously not researched within legal science in Sweden. The thesis examines some of the consequences resulting from the occurrence of information technology evidence within Swedish practical legal and judicial decision-making. The thesis has three main focal points. The first consists of a
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24

Yu-ShengChiang and 江鈺聲. "Audit Committee Forensic Expertise and Auditors Turnovers." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/08578083821519957848.

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碩士<br>國立成功大學<br>會計學系<br>103<br>This paper examines whether the audit committee of that issuer is comprised of member who is a forensic accounting expert are associated with subsequent auditor change after financial restatements. Recently, forensic accounting expert for fair presentation of a company’s financial reporting and assessing the impact of the litigation are thinking highly. If forensic accounting expert is comprised in the audit committee, it should be able to be more effective attempts to prevent fraud and ensure the quality of financial reporting. The Sample consists of 6,971 obser
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25

Denton, Tarryn-Chevonne Morgaine. "Forensic audio : the relevance of Electric Network Frequency Analysis as an authentication tool in South Africa." Diss., 2015. http://hdl.handle.net/2263/50875.

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The predominance of digital media in modern society has presented a need for methods of authenticating digital audio. When an audio recording is presented as part of legal or business proceedings, it may be necessary to provide proof of authenticity. This minidissertation investigates to what extent Electric Network Frequency (ENF) analysis can be implemented as an authentication technique within a South African context. The electricity supply frequency exhibits random deviations in time from the nominal frequency of 50 Hz. ENF analysis is based on the premise that the supply frequency i
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賴怡辰. "From Audit Method of Forensic Accounting to Exam Evidence Credibility and Weight in Criminal Proceeding." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/59962057885478818757.

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碩士<br>逢甲大學<br>財經法律研究所<br>103<br>Facing growing financial fraud crimes, such as asset misappropriation, fraudulent statements, and other illegal or unethical acts, forensic accountingrecently had become one of the most important and professional methods for criminal investigation and litigation in common law countries.Due to more and more financial criminal reports with little understandings of official financial statements by the judicial officers,Dr. Chen Ziyun and some experts had introduced the method offorensic accounting into criminal investigation at the beginning of 2005 in Taiwan. Disc
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27

Yeh, Feng-Jui, and 葉峰瑞. "Audit Trail Approach to the Implementation of an Evidence Collector: The Authentication and Minimization Aspects of the Digital Forensics." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/92745660406719840632.

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碩士<br>國立臺灣海洋大學<br>資訊工程學系<br>95<br>The modern information technology has been indispensable to our daily life in the past decade. In particular, various 3C devices and the information they carry. But every coin has two sides; not only benefits but criminal and opportunist were also brought to the digital world. Recent years, many kinds of cybercrime occurred, criminal used the technology to corrupt others’ assets and satisfy their ill-desire. The loss to the public due to these cybercrime is substantial, and it is the time that we have to take a serious look at it. Digital Forensics has drawn t
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Скорба, Олег Анатолійович, Олег Анатольевич Скорба та Oleh Anatoliiovych Skorba. "Характерні риси що відрізняють судово-бухгалтерську експертизу від ревізії та аудиту". Thesis, 2013. http://essuir.sumdu.edu.ua/handle/123456789/64017.

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Тези присвячено розгляду характериних рис, що відрізняють судово-бухгалтерську експертизу від ревізії та аудиту.<br>Abstracts devoted to consideration harakterynyh features that distinguish forensic accounting of audit and audit.
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Gillespie, Roy Tamejen. "The best practices applied by forensic investigators in conducting lifestyle audits on white collar crime suspects." Diss., 2014. http://hdl.handle.net/10500/14383.

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This research looks at the best practices applied by forensic investigators in conducting lifestyle audits on white collar crime suspects. The researcher explored, firstly, how a lifestyle audit relates to white collar crime investigations; secondly, the best practices in performing lifestyle audits on white collar crime suspects, and lastly, the various sources of information available to forensic investigators when conducting a lifestyle audit of a white collar crime suspect. As lifestyle audits will serve as an investigative tool in future forensic investigations into white collar crime, t
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Xavier, Diana Maria Soares. "Auditoria forense em Portugal: pertinência da criação de uma formação avançada no ensino superior em Portugal." Master's thesis, 2020. http://hdl.handle.net/1822/67122.

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Dissertação de mestrado em Contabilidade<br>Nesta dissertação, defendemos a criação de uma formação avançada em auditoria forense no ensino superior português, com vista à posterior certificação profissional individual do auditor forense, no sentido do reconhecimento e regulamentação da profissão em Portugal. Assim, os principais objetivos deste trabalho são: 1) averiguar a pertinência da criação de uma formação avançada em auditoria forense, no ensino superior em Portugal; 2) analisar e definir o perfil do auditor forense, tendo em conta as competências-base e características relevantes;
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Mphidi, Azwihangwisi Judith. "An analysis of the rules and procedures of reporting fraud and corruption in the Department of Trade Industry." Diss., 2015. http://hdl.handle.net/10500/18818.

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The primary goal of this study is firstly to analyse the Fraud Prevention Policy and Strategy, the Policy on Protection of Whistle-Blowers, and the Policy Document on Forensic Audit Process of the Department of Trade and Industry (DTI) in order to establish the reason for the ongoing spate of fraudulent and corrupt activities among employees within the DTI Head Office, regardless of the relevant policies put in place. Secondly, another goal is also to establish other reasons that could be linked to the reoccurrence of fraudulent and corrupt activities within the DTI. During the research survey
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Judith, Mphidi Azwihangwisi. "An analysis of the rules and procedures of reporting fraud and corruption in the Department of Trade and Industry." Diss., 2015. http://hdl.handle.net/10500/18818.

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The primary goal of this study is firstly to analyse the Fraud Prevention Policy and Strategy, the Policy on Protection of Whistle-Blowers, and the Policy Document on Forensic Audit Process of the Department of Trade and Industry (DTI) in order to establish the reason for the ongoing spate of fraudulent and corrupt activities among employees within the DTI Head Office, regardless of the relevant policies put in place. Secondly, another goal is also to establish other reasons that could be linked to the reoccurrence of fraudulent and corrupt activities within the DTI. During the research survey
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