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Journal articles on the topic 'Fraud Forensics'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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1

Baroto, Wishnu Agung. "Advancing Digital Forensic through Machine Learning: An Integrated Framework for Fraud Investigation." Asia Pacific Fraud Journal 9, no. 1 (2024): 1–16. http://dx.doi.org/10.21532/apfjournal.v9i1.346.

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The rise of cybercrime and cyber-related crime encourages efficient digital forensic investigations more crucial than ever before. Traditional investigation methods can be time-consuming, costly, and resource-intensive, while machine learning algorithms have the potential to reduce the complexity by promoting automation and investigation capabilities. This study begins with an analysis of digital forensics framework using a document analysis methodology. Moreover, exploring current practice and potential implementation of machine learning in digital forensics for fraud investigation is demonst

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AL-Hadi, Fatima Ismail, and Nagi Ali Al-Shaibany. "Digital Forensic Accounting: An Overview." International Journal of Computer Science and Mobile Computing 13, no. 8 (2024): 99–106. http://dx.doi.org/10.47760/ijcsmc.2024.v13i08.011.

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Forensic analysis has become crucial for detecting financial crimes such as fraud, extortion, money laundering, and tax evasion in a rapidly evolving world. This type of analysis is also essential for promoting economic development and enhancing public trust in governments. As fraud strategies advance alongside rapid digital innovations, traditional forensic accounting relies on manual data examination and is increasingly inadequate for addressing sophisticated criminal fraud. The rise in cybercrime underscores digital forensics' need to conduct effective investigations. This study provides an

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Mantiri, Astria Santa Natalia, and Elvis Sumanti. "THE ROLE OF DIGITAL FORENSICS IN THE PRELIMINARY INVESTIGATION." Klabat Accounting Review 3, no. 1 (2022): 79. http://dx.doi.org/10.60090/kar.v3i1.821.79-95.

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In this era, technological developments have a significant influence in business. However, many taxpayers abuse the use of technology to commit fraud. Therefore, there needs to be a system that can filter and detect data of taxpayers who commit fraud. This research is conducted to analyze digital forensics' role in dealing with fraud and to determine the critical success factors that support the digital forensics in detecting fraud. This study uses qualitative reasearch where the author wanted to find out the role of Digital Forensics in the Preliminary Evidence Examination by interviewing the

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Montgomery, Jacob M., Santiago Olivella, Joshua D. Potter, and Brian F. Crisp. "An Informed Forensics Approach to Detecting Vote Irregularities." Political Analysis 23, no. 4 (2015): 488–505. http://dx.doi.org/10.1093/pan/mpv023.

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Electoral forensics involves examining election results for anomalies to efficiently identify patterns indicative of electoral irregularities. However, there is disagreement about which, if any, forensics tool is most effective at identifying fraud, and there is no method for integrating multiple tools. Moreover, forensic efforts have failed to systematically take advantage of country-specific details that might aid in diagnosing fraud. We deploy a Bayesian additive regression trees (BART) model–a machine-learning technique–on a large cross-national data set to explore the dense network of pot

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Karlin, Susan. "Art fraud forensics." IEEE Spectrum 46, no. 7 (2009): 23. http://dx.doi.org/10.1109/mspec.2009.5109443.

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Setyo Prihanto, Ahmad Hasan Muzaky, and Bima Widhi Yuliantoro. "The Role of Forensic Accounting in Combating Financial Fraud in the Digital Age." Harmoni Economics: International Journal of Economics and Accounting 1, no. 2 (2024): 16–22. http://dx.doi.org/10.70062/harmonieconomics.v1i2.29.

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Financial fraud has become a persistent issue with the rise of online transactions and digital platforms. This paper explores the evolving role of forensic accountants in identifying and preventing fraud in the digital age. Through case studies and recent examples of financial crimes, the study evaluates the effectiveness of forensic accounting techniques such as data analytics, digital forensics, and cyber risk assessment. The paper also discusses the regulatory landscape and suggests strategies for improving fraud detection through technological innovation in accounting.

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Khatri, Dr. Sunil Badrinath. "Role of Forensic Accounting in Fraud Detection." International Journal of Advance and Applied Research 6, no. 25(C) (2025): 151–54. https://doi.org/10.5281/zenodo.15323208.

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<strong>Abstract:</strong> To identify, investigate, and stop financial misconduct, forensic accounting is essential. Forensic accounting methods offer crucial resources for identifying fraudulent activity in business, government, and private financial transactions as financial crimes get more complex. By examining its methods, effects, and difficulties in contemporary financial investigations, this study investigates the value of forensic accounting in fraud detection. The report emphasizes how forensic accountants identify financial anomalies and guarantee financial transparency by using spe

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Ganji, Shubham. "Mobile Forensics in Financial Fraud Analysis." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, no. 04 (2024): 1–5. http://dx.doi.org/10.55041/ijsrem30381.

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Mobile forensics, a critical component of digital forensics, is essential for investigating and analyzing digital evidence pertinent to financial fraud security. This guide delineates key steps and methodologies, with a focus on device identification, secure data extraction, password decryption, cloud and deleted data analysis, timeline reconstruction, network and geolocation analysis, app and social media investigations, and comprehensive reporting. The operational process involves acquiring mobile devices, analyzing file systems for financial data, extracting and decoding relevant informatio

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Ivanov, S., and K. Chehunova (Mysnyk). "Digital Forensics as a Modern Tool for Ensuring the Economic Security of Enterprises." Economic Herald of the Donbas, no. 1-2(75-76) (2024): 4–13. http://dx.doi.org/10.12958/1817-3772-2024-1-2(75-76)-4-13.

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The purpose of the study is to substantiate the role of digital forensics as a modern tool for ensuring the economic security of enterprises. The high values of the number of criminal cases opened due to fraud in recent years, and especially in 2023-2024, indicate the spread of economic threats to enterprises, which becomes especially important in the conditions of the accelerated implementation of digital technologies. The dynamics of the financial results of enterprises in Ukraine indicate the insufficiency of the potential of enterprises to ensure economic security and stable development, a

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Afrogha Nelson. "Forensic Accounting Practice and Fraud Management in Nigeria Public Sector Entities." Journal of Information Systems Engineering and Management 10, no. 48s (2025): 1239–55. https://doi.org/10.52783/jisem.v10i48s.9754.

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Fraud and financial crimes remain persistent challenges undermining the effectiveness and credibility of Nigeria’s public sector institutions. Despite the adoption of conventional auditing and internal control mechanisms, the frequency and scale of financial mismanagement indicate that traditional approaches are insufficient to address the growing sophistication of fraud. This study investigates the impact of forensic accounting practices on fraud management in Nigerian public sector entities. Specifically, it explores the role of forensic tools internal control systems, investigative accounti

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Riadi, Imam, Sunardi Sunardi, and Muhamad Ermansyah Rauli. "Identifikasi Bukti Digital WhatsApp pada Sistem Operasi Proprietary Menggunakan Live Forensics." Jurnal Teknik Elektro 10, no. 1 (2018): 18–22. http://dx.doi.org/10.15294/jte.v10i1.14070.

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Rapid development of computer technology is also accompanied with increasing of cybercrime. One of the most common crimes is fraud case in the online shop. This crime abuses Whatapps, one of the most popular Instant Messenger (IM) applications. WhatsApp is one of the IM applications that can be used on computers, especially on windows 8.1 operating system. All applications running on the computer leave data and information on Random Access Memory (RAM). The data and information that exist in RAM can be obtained using digital forensic technique calledLive Forensics. Live forensics can be used w

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Dwi Syahputri, Rischi, Alexander Anggono, Prasetyono Prasetyono, and Mohamad Djasuli. "Evolution and Research Opportunities of Digital Forensic Tools: A Bibliometric Analysis." CogITo Smart Journal 10, no. 2 (2024): 474–85. https://doi.org/10.31154/cogito.v10i2.675.474-485.

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The use of digital technology has increased rapidly, presenting new challenges such as cybercrime, online fraud and money laundering. To address these threats, digital forensic tools have become crucial in investigating and analyzing electronic evidence to combat increasingly complex digital crimes. Therefore, research and development in the field of digital forensics is crucial to address the growing digital security challenges. This study aims to conduct a bibliometric analysis of digital forensic tools research in the business, management and accounting domains over the past ten years, eval

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Ogbaini, Aliu Clement, Afam Augustine Akpor, Ransome Oboh, John Edewor Oputa, and Vine Bello Marvis. "The Role of Forensic Accounting in Fraud Detection and Prevention in Nigerian Public Sector: A Case Study of Lagos, Nigeria." Pedagogik: Jurnal Pendidikan 19, no. 1 (2024): 71–83. http://dx.doi.org/10.33084/pedagogik.v19i1.7005.

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This study investigated the role of forensic accounting in fraud detection and prevention in the Nigerian Public Sector, Lagos State Government was used as a case study. The study aimed to assess the impact of forensic accounting on fraud detection and prevention in the Lagos State Government and recommend strategies for fraud prevention in the Nigerian Public Sector. A sample of 60 Certified Accountants was selected using purposive sampling techniques and secondary data from past financial statements. The findings were analyzed using frequency distribution tables, simple percentages and chi-s

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Mysnyk, K. "Forensics as a Method of Economic Investigations: Theoretical Foundations." Economic Herald of the Donbas, no. 3 (69) (2022): 41–46. http://dx.doi.org/10.12958/1817-3772-2022-3(69)-41-46.

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Currently, in connection with the increase in cases of fraud and the complexity of economic crimes, forensics is an effective method of economic investigations and a type of control, the purpose of which is to identify facts of fraud, financial abuse, as well as other criminal acts of investigation. The article analyses and summarizes existing scientific approaches to defining the concept of “forensics”. It is established that the term “forensics” is mostly interpreted as an investigation; effective tool; independent activity; services; type of control, etc. As a result of the research, the co

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Sloggett, Robyn. "Art crime: fraud and forensics." Australian Journal of Forensic Sciences 47, no. 3 (2014): 253–59. http://dx.doi.org/10.1080/00450618.2014.957348.

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Rizki Setyawan, Muhammad. "Perbandingan Tools Forensik Dalam Analisis Bukti Digital Pada Aplikasi Skype Menggunakan Framework NIST." JURNAL MAHAJANA INFORMASI 8, no. 2 (2023): 80–88. http://dx.doi.org/10.51544/jurnalmi.v8i2.4580.

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In the rapidly evolving digital era, human communication has undergone significant changes thanks to instant messaging. Instant messaging enables us to easily and quickly connect with people around the world through mobile devices or computers. However, the use of instant messaging applications can have negative impacts such as fraud, harassment, illegal transactions, and more. Therefore, proper handling of cybercrime cases is crucial, which is why mobile forensics has become significant. Mobile forensics is a branch of digital forensics that aims to collect, analyze, and interpret data from m

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Suryani, Indrika Dwi Rahma, Elia Kurniawati, Gracia Angelina Nawang Wulan, and Hikmah Cahya Dinniah. "KONSEPTUALISASI PERAN TEKNOLOGI INFORMASI DALAM PRAKTIK AUDIT UNTUK MEMBANTU PENGUNGKAPAN FRAUD DI INDONESIA." El Muhasaba Jurnal Akuntansi 12, no. 2 (2021): 138–56. http://dx.doi.org/10.18860/em.v12i2.12070.

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So many cases of fraud have accured in Indonesia as well as the world today has entered the digital era. This study aims to determine with the development of information technology their role in audit practice in detecting fraud in Indonesia. The method used in this research is a systematic literature review using secondary data derived from literature and online media. The results of this study indicate that currently many techniques are used in detecting fraud by employing information technology such as general audit software, computer forensics, DFM (Digital Forensic Model) and whistleblowi

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Adji, Azizah Fattih Rezqiyah, and Anis Chariri. "The Role of Leadership Style in Asset Misappropriation: An Ethnography Study." Theory and Practice of Forensic Science and Criminalistics 28, no. 3 (2022): 28–46. http://dx.doi.org/10.32353/khrife.3.2022.03.

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This study is an ethnography study conducted in a private con-struction company in the oil and gas sector. The study aims to uncover the socio-cultural reasons behind employee asset misappropriation in an organization. Asset misappropriation is a scheme of occupation-al fraud that often occurs repeatedly. ACFE in 2022 stated that this scheme consistently ranks first, with the number of cases up to 86 %. The main question of this research is how leadership style can shape or-ganizational culture and become one of the triggers for the emergence of acts of asset misappropriation in an organizatio

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Dave, Nirali, and Dharini Patel. "FORENSIC ACCOUNTING IN INDIA: AN EXPLORATION OF EDUCATION, PRACTICE, AND CAREER OPPORTUNITIES." Sachetas 2, no. 2 (2023): 15–22. http://dx.doi.org/10.55955/220002.

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Forensic accounting gained popularity in India following the Enron, Rajat Gupta, and Satyam cases. Few chartered accounting firms specialize in fraud investigation as a practice area. The big four consulting firms Deloitte, KPMG, PricewaterhouseCoopers, and Ernst & Young control a large portion of this industry. Forensic accounting should be included in the curriculum at undergraduate and postgraduate levels across the country. This will help corporations and governments keep a lid on crime at the outset, writes Shashank Joshi. Forensic accounting is an area where forensic accountant exami

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Ali, Ahmed Mustafa, Ibrahim Khilel Khinger, Adel Subhe, and Asmaa Kahtan Al-Orfali. "Forensic Accounting Techniques in Detecting Frauds." Journal of Ecohumanism 3, no. 5 (2024): 543–58. http://dx.doi.org/10.62754/joe.v3i5.3922.

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Background: Fraud poses a significant risk to companies' financial stability, requiring strong detection and prevention techniques. This study explores how forensic accounting methods are crucial in combating fraud, especially due to the increasing complexity of fraudulent schemes that need a proactive and flexible strategy. Objective: This project aims to assess the effectiveness of several forensic accounting techniques in detecting fraudulent actions in financial systems. This goal arises from the pressing need to strengthen economic systems against the advanced risks presented by fraud. Me

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Senanu, James Hebidzi. "Libforensics For Developing Digital Forensics Applications." Advances in Multidisciplinary and scientific Research Journal Publication 1, no. 1 (2022): 335–38. http://dx.doi.org/10.22624/aims/crp-bk3-p53.

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The evolution of computers, increase in cybercrime and the demand by law requirements for the production of admissible forensic reports require the application of digital/computer technologies and require the development of a methodology to systematically search digital devices for significant evidence. Cyber and computer fraud are growing by the passing of the day with less than two percent of the reported cases resulting in confidence leading to securing justice and or convictions. This study explores the digital forensic applications and ease of integration of the existing forensic applicat

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Singh, Nimisha, and Abha Rishi. "Pyramid: A Case Study of Cyber Security in India." South Asian Journal of Business and Management Cases 4, no. 1 (2015): 135–42. http://dx.doi.org/10.1177/2277977915574046.

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As the world becomes increasingly interlinked through the Internet, cyberspace frauds are also on the rise. This is a case study on a company, Pyramid Cyber Security (P) Ltd., which specializes in digital crime, fraud and forensic solutions and services in India. Over the years, the company has established several digital forensics laboratories and security projects for agencies in law enforcement, the public sector and corporate organizations. With the scalability, flexibility and economic advantage offered by cloud computing, more and more organizations are moving towards cloud for their app

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Dkhar, Wallamkupar, Benjamin F. Lyngdoh, and Paramjeet Kumar. "Forensic Accounting: A Strategy for Preventing and Detecting Financial Fraud in The Digital Era." International Journal of Accounting and Economics Studies 12, no. 2 (2025): 282–91. https://doi.org/10.14419/z7g9we35.

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This study aims to explore the evolving landscape of forensic accounting practices in the context of preventing and detecting financial fraud in this digital era. The role of a forensic accountant has become enormously critical in navigating fraudulent and malpractices activities, particularly with the proliferation of technology and increasing complexities in financial transactions. Our study investigates and highlights the latest techniques, tools, and methodologies employed in forensic accounting to unearth fraudulent schemes, including data analytics, digital forensics, and advanced forens

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Yudhana, Anton, Imam Riadi, and Riski Yudhi Prasongko. "Forensik WhatsApp Menggunakan Metode Digital Forensic Research Workshop (DFRWS)." Jurnal Informatika: Jurnal Pengembangan IT 7, no. 1 (2022): 43–48. http://dx.doi.org/10.30591/jpit.v7i1.3639.

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Smartphone technology makes cybercrime crimes increase from year to year, one of the smartphone applications used to commit crimes is WhatsApp. The WhatsApp application is one of the most widely used social media, especially in Indonesia. Criminal acts such as hate speech, fraud, and defamation often occur on WhatsApp social media. This research was conducted to find forensic evidence on the WhatsApp social media application using the Digital Forensics Research Workshop (DFRWS) method. The stages of digital forensics include identification, preservation, collection, examination, analysis and p

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Barkem, William, and Jeckson Sidabutar. "Digital Forensic Analysis of WhatsApp Business Applications on Android-Based Smartphones Using NIST." MATRIK : Jurnal Manajemen, Teknik Informatika dan Rekayasa Komputer 22, no. 3 (2023): 615–26. http://dx.doi.org/10.30812/matrik.v22i3.3033.

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WhatsApp Business is an Android application that can be downloaded on Playstore to serve small business owners. This provides an opportunity for criminals to take advantage of the app’s features. These crimes can take the form of fraud, misdirection, and misuse of applications, so digital forensics is necessary because there has never been any research that has done this. This study aims to obtain digital evidence and is carried out on Android smartphones with the WhatsApp Business application installed with four scenarios tested. This study uses the NIST SP 800-101 Rev 1 guidelines with four

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Oktafiana, Dina Dwi, and Anis Chariri. "Big Five Personalities and Auditors' Ability to Detect Fraud: The Application of Digital Forensics as A Moderation Variable." Eduvest - Journal of Universal Studies 5, no. 1 (2025): 913–35. https://doi.org/10.59188/eduvest.v5i1.44788.

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This study aims to obtain empirical evidence regarding the big five personality traits of each auditor and their ability to detect fraud, assisted by digital forensics. The study involves several auditors from the Central BPK RI. The Theory of Planned Behavior (TPB) is used as the main theoretical foundation of this research because TPB is a behavioral theory that arises from the intention to behave and reflects the individual's traits and the abilities of a profession (auditor) to make decisions based on their work results, which is a form of behavioral attitude. Additionally, digital forensi

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Prasetya, Wahdah, and Puti Priyana. "Pertimbangan Hakim Atas Penghadiran Bukti Digital Forensik dalam Perkara Kejahatan Fraud." Wajah Hukum 5, no. 2 (2021): 448. http://dx.doi.org/10.33087/wjh.v5i2.472.

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The problems in this research are regulate digital forensic law in proving crime in Indonesia, judges consider the presence of digital forensic evidence in fraud crime. This research uses normative juridical approach, by examining and interpreting matters relating theoretical principles, conceptions, doctrines and legal norms relating to the presence of forensic digital evidence. The result showed that digital Forensic Arrangements in analyzing digital evidence in terms of proving criminal acts are not specifically regulated in the Criminal Procedure Code (KUHAP) because exceptions to electron

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Kerremans, Koen, Isabelle Desmeytere, Rita Temmerman, and Patrick Wille. "Application-oriented terminography in financial forensics." Terminology 11, no. 1 (2005): 83–106. http://dx.doi.org/10.1075/term.11.1.05ker.

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This paper covers ongoing terminography work in the FF POIROT project, a European research project in which formal and shareable knowledge repositories (i.e. ontologies) and ontology-based applications are developed for the prevention of value added tax carousel fraud in the EU and the detection of securities fraud. We will emphasise that the knowledge requirements regarding users and applications determine what textual information should be structured at macro- and micro-levels of the FF POIROT multilingual terminology base. Furthermore, we will present our ideas concerning a multidisciplinar

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Md. Kafil Uddin, Md. Razibul Islam, Md. Nasir Uddin Gazi, et al. "Decoding Cybercrimes: Cyber Forensic Science Leads the Way in Solving Digital Mysteries." International Journal of Forensic Expert Alliance 1, no. 01 (2024): 2–8. https://doi.org/10.61561/r72ask27.

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Introduction: In an increasingly digital world, where almost every aspect of our lives is mediated by technology, the rise of cybercrimes presents a formidable challenge. These crimes, ranging from data breaches to online fraud and cyber-attacks, not only threaten individuals' privacy and security but also undermine the integrity of businesses and institutions worldwide. In response, the field of cyber forensic science has emerged as a critical tool in the investigation and resolution of these digital mysteries. Aim and objectives: The observational research design of this work really focuses

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Anggraini, Fitri, Herman Herman, and Anton Yudhana. "Analisis Forensik Aplikasi TikTok Pada Smartphone Android Menggunakan Framework Association of Chief Police Officers." JURIKOM (Jurnal Riset Komputer) 9, no. 4 (2022): 1117. http://dx.doi.org/10.30865/jurikom.v9i4.4738.

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TikTok is the most popular social media app that ranks sixth in the world in January 2022 according to We Are Media & Hootsuite. Along with the increasing number of uses of this application, the negative impacts it causes are also increasing, ranging from fraud, cyberbullying, to the spread of fake news (hoax). This study focuses on the negative impact of defamation. The purpose of the research is to plan and implement a digital forensics process using the Association of Chief Police Officers (ACPO) framework to raise evidence of defamation cases on the TikTok application. The forensic pro

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Kumar, Saurabh, S. K. Pathak, and Jagendra Singh. "A Comprehensive Study of XSS Attack and the Digital Forensic Models to Gather the Evidence." ECS Transactions 107, no. 1 (2022): 7153–63. http://dx.doi.org/10.1149/10701.7153ecst.

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Cyber Crime and fraud are growing at a rapid rate and the law practitioners require proper methodology to collect the digital evidences. When the criminals use digital platform in order to commit the crime, forensic examiners apply practical frameworks and methods to collect digital evidences. Digital forensics method involves the analysis of network traffic for detecting intrusions and investigating them. Different models have been proposed for the cyber crime investigation with the merits and demerit. This research paper explores cross-site scripting (XSS) attacks, features of the existing d

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Leng, Bing. "Construction and application of logic model for telecom network fraud case investigation based on big data." Advances in Engineering Technology Research 3, no. 1 (2022): 289. http://dx.doi.org/10.56028/aetr.3.1.289.

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Telecom fraud, as a new means of fraud emerging in the new era, has a very deep impact on People's Daily life and social development. Therefore, it is necessary to use big data to carry out telecom fraud crime investigation activities to adapt to the changing social environment faster. According to the analysis of accumulated experience in the investigation of telecom network fraud cases in recent years, it can be seen that the case investigation mechanism is limited, the on-site collection of evidence is more difficult, and the cross-border arrest cooperation is more difficult. All these prob

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Khalaf, Khalaf Bandar. "Forensics Accounting in Business Law of the Kingdom of Saudi Arabia." Journal of Forensic Accounting Profession 2, no. 2 (2022): 78–88. http://dx.doi.org/10.2478/jfap-2022-0010.

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Abstract This paper is dealing with one of the major challenges confronting the development of forensic accounting primarily legislation to combat fraudulent practices in the Kingdom of Saudi Arabia. The focus of our research is corporate and practice in the finance and banking sectors, since business operations are becoming more complex, especially with the recent developments in information and communication technology and as a consequence of the global pandemics of Covid-19 and the looming economic crisis. This has changed the nature of corporate fraud and fraudulent practices. This study h

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Mysnyk, Kateryna. "Development of the System of Economic Crimes in the Sphere of Economic Activity: Peculiarities of Germany, Poland and France." Management of Economy: Theory and Practice. Chumachenko’s Annals, no. 2021 (December 23, 2021): 148–63. http://dx.doi.org/10.37405/2221-1187.2021.148-163.

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In modern economic conditions, fraud and economic crimes are becoming a real threat to the implementation of economic activities in companies of various countries of the world. The article examines the peculiarities and differences in the development of the system of economic crimes in the field of economic activity on the example of German, French and Polish companies. The need to develop a complex of special measures to detect fraud within the company, as well as economic crimes on the part of counterparties and various groups of stakeholders is substantiated. It has been established that th

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Aheed, Sayed. "CYBERCRIMES, LAW, AND CYBER FORENSICS: COMPARATIVE STUDY OF INDIAN, BRITISH, AND AMERICAN CONTEXTS." International Scientific Journal of Engineering and Management 03, no. 04 (2024): 1–9. http://dx.doi.org/10.55041/isjem01520.

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New forms of crime have emerged with the rising prevalence of computer misuse. Some of them include the use of cutting-edge tools and methods for criminal conspiracy. From spreading fraud through email to stealing and reselling intellectual property, cybercrime covers a lot of ground. The domain of computer science known as "cyber forensics" is considered to be among the most essential subfields. It is concerned with the investigation of cybercrime. The concept of cyber forensics is broken down into its parts by the author in this paper. This paper focuses on the significance of the topic as w

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Popoola, Oluwatoyin Muse Johnson, Mukhtar Shehu Aliyu, Murtala Aminu Ibrahim, et al. "The Mediating Effect between Some Determinants of SME Performance in Nigeria." Management 3, no. 4 (2015): 237–42. https://doi.org/10.5281/zenodo.31020.

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<strong>Research Interest: </strong>Fraud Forensics, Accounting, Auditing, Corporate Governance, Risk Management <strong>Subject Area: </strong>Social Science, Business & Management, Business & Economics <strong>Article Type:</strong>  Research Paper <strong>JEL Code</strong>:  M410, M420

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Popoola, Oluwatoyin Muse Johnson, Ayoib Che-Ahmad, and Rose Shamsiah Samsudin. "Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: Experience from Nigeria." International Journal of Business and Social Science 5, no. 9 (2015): 216–24. https://doi.org/10.5281/zenodo.31017.

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<strong>Research Interest: </strong>Fraud Forensics, Accounting, Auditing, Corporate Governance, Risk Management <strong>Subject Area: </strong>Social Science, Business & Management, Business & Economics <strong>Article Type:</strong>  Research Paper <strong>JEL Code</strong>:  M410, M420

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Popoola, Oluwatoyin Muse Johnson, Ayoib Che-Ahmad, and Rose Shamsiah Samsudin. "Forensic Accounting and Fraud: Capability and Competence Requirements in Malaysia." Journal of Modern Accounting and Auditing 10, no. 8 (2015): 825–34. https://doi.org/10.5281/zenodo.30981.

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<strong>Type of Paper:</strong> Research Paper <strong>JEL Code:</strong> M410, M420 <strong>Subject Area:</strong> Social Science, Business & Economics, Business & Management <strong>Research Interest:</strong> Fraud Forensics, Accounting, Auditing, Corporate Governance, Risk Management

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Popoola, Oluwatoyin Muse Johnson, Ayoib Che-Ahmad, and Rose Shamsiah Samsudin. "Task Performance Fraud Risk Assessment on Forensic Accountant and Auditor Knowledge and Mindset in Nigerian Public Sector." Risk Governance & Control: Financial Markets & Institutions 4, no. 3, Continued – 1 (2015): 84–90. https://doi.org/10.5281/zenodo.31018.

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<strong>Research Interest: </strong>Fraud Forensics, Accounting, Auditing, Corporate Governance, Risk Management <strong>Subject Area: </strong>Social Science, Business & Management, Business & Economics <strong>Article Type:</strong>  Research Paper <strong>JEL Code</strong>:  M410, M420

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Lacasa, Lucas, and Juan Fernández-Gracia. "Election Forensics: Quantitative methods for electoral fraud detection." Forensic Science International 294 (January 2019): e19-e22. http://dx.doi.org/10.1016/j.forsciint.2018.11.010.

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Hidayati, Anisa Nur, Imam Riadi, Erika Ramadhani, and Sarah Ulfah Al Amany. "Development of conceptual framework for cyber fraud investigation." Register: Jurnal Ilmiah Teknologi Sistem Informasi 7, no. 2 (2021): 125. http://dx.doi.org/10.26594/register.v7i2.2263.

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The increase in the number of internet users in Indonesia as much as 175.4 million as recorded in the Datareportal.com report and 4.83 billion globally, impact the increase in the number of cyber fraud cases. Data states that 96% of fraud cases are not resolved due to fraud methods carried out online and make it difficult for legal officers to obtain evidence. Previous fraud investigation research mainly focused on fraud detection, so this research focuses on submitting a framework for investigating cyber fraud cases. The cyber fraud case requires a new framework for investigation because in t

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Godana, Hillary, Samson Wokabi Mwangi, and Panuel Mwaeke. "Security Managers’ Perspectives on Challenges Facing Commercial Banks in Preventing Frauds in Nairobi City County, Kenya." Advances in Social Sciences Research Journal 9, no. 12 (2022): 1–12. http://dx.doi.org/10.14738/assrj.912.13539.

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This paper uses data collected for an MA Thesis on Security Managers’ perspectives on challenges facing Commercial Banks in Preventing Frauds in Nairobi County, Kenya. The study was motivated by continued rise of frauds in commercial banks in the county, despite the extensive mitigation measures put in place to deter frauds. The study established the nature of frauds prevalent in Kenya commercial banks in Nairobi County, assessed the determinants of fraud in Kenya commercial banks, determined Bank Security Managers Capacity in fraud prevention, and finally examined Security Managers perception

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Mihus, Iryna. "FRAUD HUNTERS AROUND THE WORLD: FIGHTING DECEPTION IN DIFFERENT COUNTRIES." Socio-economic relations in the digital society 2, no. 56 (2025): 115–23. https://doi.org/10.55643/ser.2.56.2025.606.

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As financial fraud grows more sophisticated and global in scope, countries have developed diverse mechanisms to detect, investigate, and prosecute fraudulent activities. This article presents a comparative analysis of fraud-hunting institutions in seven countries: the United States, the United Kingdom, China, India, Germany, Nigeria, and Brazil. It explores the structure, powers, and operational strategies of government agencies and private auditors tasked with combating fraud, including the use of artificial intelligence, digital forensics, and inter-agency cooperation. The study draws on lan

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Dzomira, Shewangu. "Digital forensic technologies as e-fraud risk mitigation tools in the banking industry: Evidence from Zimbabwe." Risk Governance and Control: Financial Markets and Institutions 4, no. 2 (2014): 116–24. http://dx.doi.org/10.22495/rgcv4i2c1art4.

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The paper investigates digital analytical tools and technologies used in electronic fraud prevention and detection, used in the banking industry. The paper is based on a descriptive study which studied digital forensics and cyber fraud phenomenon using content analysis. To obtain the data questionnaires and interviews were administered to the selected informants from 22 banks. Convenience and judgemental sampling techniques were used. It was found out that fraud detection and prevention tools and technologies would be most effective way of combating e-fraud if they can be utilized. It is concl

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Rusydi, Umar, Riad Imam, and Fauzan Muthohirin Bashor. "Live forensics of tools on android devices for email forensics." TELKOMNIKA Telecommunication, Computing, Electronics and Control 17, no. 4 (2019): 1803–9. https://doi.org/10.12928/TELKOMNIKA.v17i4.11748.

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Email is one communication technology that can be used to exchange information, data, and etc. The development of email technology not only can be opened using a computer but can be opened using an smartphone. The most widely used smartphone in Indonesian society is Android. Within a row, the development technology of higher cybercrime such as email fraud catching cybercrime offenders need evidence to be submitted to a court, for obtain evidence can use tools like Wireshark and Networkminer to analyzing network traffic on live networks. Opportunity, we will do a comparison of the forensic tool

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Victor Onomza, WAZIRI. "e-Fraud Forensics Investigation Techniques with Formal Concept Analysis." International Journal of Cyber-Security and Digital Forensics 3, no. 4 (2014): 235–45. http://dx.doi.org/10.17781/p001379.

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Kim, Ae Chan, Seongkon Kim, Won Hyung Park, and Dong Hoon Lee. "Fraud and financial crime detection model using malware forensics." Multimedia Tools and Applications 68, no. 2 (2013): 479–96. http://dx.doi.org/10.1007/s11042-013-1410-3.

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Jain, Anil K., and Arun Ross. "Bridging the gap: from biometrics to forensics." Philosophical Transactions of the Royal Society B: Biological Sciences 370, no. 1674 (2015): 20140254. http://dx.doi.org/10.1098/rstb.2014.0254.

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Biometric recognition, or simply biometrics, refers to automated recognition of individuals based on their behavioural and biological characteristics. The success of fingerprints in forensic science and law enforcement applications, coupled with growing concerns related to border control, financial fraud and cyber security, has generated a huge interest in using fingerprints, as well as other biological traits, for automated person recognition. It is, therefore, not surprising to see biometrics permeating various segments of our society. Applications include smartphone security, mobile payment

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Muyambo, Edmore, and Stacey Baror. "Systematic Review to Propose a Blockchain-based Digital Forensic Ready Internet Voting System." International Conference on Cyber Warfare and Security 19, no. 1 (2024): 219–30. http://dx.doi.org/10.34190/iccws.19.1.2188.

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The ballot paper-based voting system has a high risk of data manipulation and vote tampering due to a lack of immutability, transparency and privacy. This systematic review is conducted with the intention of proposing a digital forensic-ready internet voting process to mitigate issues of vote rigging and vote fraud. The review focused on current and up-to-date literature. Publications that are out of this date range were ignored and considered stale or irrelevant. We extracted and reviewed publications with either or all the following keywords: “digital forensic”, “internet voting”, “e-voting”

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Rani Fitria, Putri Melani, Wiwik Apriani, and Handriyani Dwilita. "Literature Review : Influence Audit Forensics, Proactive Fraud Audit, Good Corporate Governance, Financial Reporting Compliance, Organizational Culture, Resource Competence Man and Whistleblowing Against Fraud Prevention." International Journal of Economics, Commerce, and Management 2, no. 1 (2025): 463–79. https://doi.org/10.62951/ijecm.v2i1.456.

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This study aims to analyze the role of forensic audit, proactive fraud audit, good corporate governance (GCG), financial reporting compliance, organizational culture, human resource (HR) competency, and whistleblowing system in preventing fraud. The method used is a literature review with data sources from academic literature, scientific journals, and reliable reports. The results of the analysis show that forensic audit is effective in identifying and resolving fraud cases through in-depth investigations of the organization's financial system. Proactive fraud audit supports early detection by

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