• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.807-819
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• 2021

This study aims to determine the availability of forensic accounting application factors sought by auditors' representatives of Jordanian Certified Public Accounting and auditors working in the Audit Bureau. The study identifies as well the role of these application factors in enhancing the efficiency of auditors due to the increased responsibility on them in the face of various fraud cases on the one hand, and their appearance in the courts as financial experts supporting the judiciary to adjudicate financial cases on the other hand. To achieve the objectives of the study, the researchers used the descriptive analytical method because of its suitability for the nature of the research. The population of the study consisted of 433 Jordanian certified public accountants and 520 auditors working in the Audit Bureau, from which a sample of 426 was constructed. A questionnaire was developed to collect data and the Statistical Package for Social Sciences was utilized to analyze data and test hypotheses. The study found that there is a statistical difference between the responses of the two samples of the study, and it concluded a set of recommendations, which are hoped to help legislators in strengthening and developing the forensic accounting profession in Jordan.

• Analytical Science and Technology
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• v.36 no.2
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• pp.80-88
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• 2023

Fingerprints play a crucial role in the identification of potential suspects in criminal cases. However, determining the actual time, i.e., the time at which the fingermark was deposited, is challenging. Herein, we investigated the persistence and aging of fingerprints over time by observing the time evolution of latent fingerprints on a polystyrene box stored in a dark room. Fingerprint samples that were stored for up to two years could be detected with maximum accuracy using a black iron-oxide-based emulsion (black emulsion). To estimate the time of fingerprint deposition, fingerprint aging was studied by analyzing the lipid components of the fingerprints after their development. Cholesterol and squalene were selected as indicators of fingerprint aging, and their ratio was estimated to assess aging. In the case of fingerprint samples stored in a dark room for up to one month after deposition, the cholesterol/squalene ratio was approximately 0.01; it increased gradually to ≥ 0.1 over six months. A substantial reduction in the levels of cholesterol and squalene from the initial levels was also noted. Cholesterol and squalene were not detected after one year of storage. Thus, the extent of aging could be determined by analyzing the aging indicators for up to six months. Two cases that could cause error in the estimation of the fingerprint deposition time, namely, heating of the fingerprint sample before development and storage of the developed fingerprints in a dark room, were also investigated.

• Journal of Distribution Science
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• v.20 no.7
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• pp.107-117
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• 2022

Purpose: The scope of forensic investigations serves to identify malicious activities, including leakage of crucial corporate information. The investigations also identify security lapses in available networks. The purpose of the present study is to explore how to block distribution channels to protect illegal leakage in supply chain through digital forensic method. Research design, data and methodology: The present study conducted the qualitative textual analysis and its data collection process entails five steps: identifying and collecting data, determining coding categories, coding the content, checking validity and reliability, and analyzing and presenting the results. This methodology is a significant research method due to its high quality of previous resources. Results: Applying previous literature analysis to the results of this study, the author figured out that there are four solutions as an evidences to block distribution channels, preventing illegal leakage regarding company information. The following subtitles show clear solutions: (1) Communicate with Stakeholders, (2) Preventing and addressing illegal leakage, (3) Victims of Data Breach, (4) Focusing Solely on Technical Teams. Conclusion: There are difficult scenarios that continue to introduce difficult questions surrounding engagement with digital evidence. Consequently, it is important to enhance data handling to provide answers for organizations that suffer due to illegal leakages of sensitive information.

• Journal of Distribution Science
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• v.22 no.9
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• pp.1-12
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• 2024

Purpose: The purpose of the research is to find out and analyze the direct influence of forensic audits and auditor integrity on Fraud Detection and indirect effects through big data technology and whistleblowing systems in Indonesian BPK. The research method used is a survey research method. Surveys are primary data collection methods by asking 254 individual respondents. The unit of analysis is an individual, namely the BPK RI auditors. Results of this study found a forensic audit has a positive and significant effect on fraud detection, Auditor Integrity has a positive and significant effect on Fraud Detection; and forensic Audit has a positive and significant effect on big data technology, A forensic Audit has a positive and significant effect on the whistleblowing system, Integrity auditor has a positive and significant effect on big data technology, The whistleblowing system has a positive and significant effect on fraud detection, Big data technology has a positive and significant effect on fraud detection, The whistleblowing system has a positive and significant effect on fraud detection. Similar to how we used cross-sectional data, future research is urged to use an interview-based qualitative approach to avoid typical technique bias.

• Journal of the Korea Convergence Society
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• v.11 no.6
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• pp.75-82
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• 2020

We identify the enhancement effects of zinc chloride and liquid nitrogen on low quality ninhydrin-developed fingerprint and we wanted to find out another cooling methods available for ninhydrin/Zn fingerprint enhancement besides the liquid nitrogen, which is hard to access. Artificial sweat was used to make the same level of fingerprints, and fingerprints developed by each technique were evaluated by SWGFAST standard and compared the average score and standard deviation. As a result of the experiment, ninhydrin/Zn-liquid nitrogen got 3.2 and 3.3 as average scores that enough to identify an individual such as 1,2-IND/Zn or DFO. Also, experiments using dry ice instead of liquid nitrogen as a way of the ninhydrin/Zn-developed fingerprints enhancement resulted in 3.0 and 2.9 as average scores, therefore, it was confirmed that dry ice is also a sufficient cooling method to be considered in practice in the field of forensic science.

• YAKHAK HOEJI
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• v.53 no.5
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• pp.293-297
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• 2009

The abuse of methamphetamine (MA) is one of the most serious drug abuses in Asia. And, the prevention of precursor production for abuse drug is one of the most effective drug control system. Isotope ratio analysis at natural abundance levels have been used to establish the environmental source or the geographic origin of various biological and nonbiological materials. Ephedrine, the precursor of MA, is produced by one of three methods; extraction from Ephedra plants, full chemical synthesis or via a semi-synthetic process involving the fermentation of sugar, followed by amination. We investigated the origin of ephedrine and pseudoephedrine based on the carbon and nitrogen values for nineteen pharmaceutical powder materials (PPMs) obtained from pharmaceutical company in Korea by stable isotope ratio mass spectrometry coupled to an elemental analyser (EA-IRMS). The carbon delta values for the ephedrine and pseudoephedrine were -24.21~-22.72 (mean=-23.72) $^{\cir}/_{\circ\circ}$ and -23.79~-22.71 (mean=-23.48) $^{\cir}/_{\circ\circ}$. The nitrogen delta values were 3.51~5.55 (4.43) $^{\cir}/_{\circ\circ}$ and 2.24~8.22 (5.42) $^{\cir}/_{\circ\circ}$. These results indicate that PPMs are semi-synthetic products. Therefore the origins of ephedrine(natural, semi-synthetic or synthetic) could be discriminated by using carbon and nitrogen stable isotope ratios. we are sure tat this stable isotope ratio analysis can discriminate the origins of precursors of methamphetamine.

• Journal of Information Science Theory and Practice
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• v.1 no.4
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• pp.12-37
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• 2013

Organizational climate and organization culture can be some of the leading factors in hindering knowledge sharing within the organization. It is generally accepted that successful knowledge management practice, including knowledge sharing, comes as a result of a conducive and knowledge sharing friendly environment. Organizations that promote and reward collective work generate a trustful and a more collaborative learning culture. The perception of fairness in an organization has been considered an important indicator of employee behavior, attitude, and motivation. This study investigates organizational justice perception and its impact on knowledge sharing practices among forensic experts in the Turkish National Police. The study findings revealed that senior officers, who are experts in the field, have the strongest organizational justice perception. Meanwhile, noncommissioned officers or technicians bear positive but comparatively weaker feelings about the existence of justice within the organization. The study argues that those who satisfy their career expectations tend to have a higher organizational justice perception.

• Journal of Information Science Theory and Practice
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• v.11 no.4
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• pp.14-39
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• 2023

Cybercrime is a significant threat to Internet users, involving crimes committed using computers or computer networks. The landscape of cyberspace presents a complex terrain, making the task of tracing the origins of sensitive data a formidable and often elusive endeavor. However, tracing the source of sensitive data in online cyberspace is critically challenging, and detecting cyber-criminals on the other hand remains a time-consuming process, especially in social networks. Cyber-criminals target individuals for financial gain or to cause harm to their assets, resulting in the loss or theft of millions of user data over the past few decades. Forensic professionals play a vital role in conducting successful investigations and acquiring legally acceptable evidence admissible in court proceedings using modern techniques. This study aims to provide an overview of forensic investigation methods for extracting digital evidence from computer systems and mobile devices to combat persistent cybercrime. It also discusses current cybercrime issues and mitigation procedures.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.9 no.9
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• pp.3751-3770
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• 2015

Many sorts of image processing software facilitate image editing and also generate a great number of doctored images. Forensic technology emerges to detect the unintentional or malicious image operations. Most of forensic methods focus on the detection of single operations. However, a series of operations may be used to sequentially manipulate an image, which makes the operation detection problem complex. Forensic investigators always want to know as much exhaustive information about a suspicious image's entire processing history as possible. The detection of the operation chain, consisting of a series of operations, is a significant and challenging problem in the research field of forensics. In this paper, based on the histogram distribution uniformity of a manipulated image, we propose an operation chain detection scheme to identify histogram equalization (HE) followed by the dither-like operation (DLO). Two histogram features and a local spatial feature are utilized to further determine which DLO may have been applied. Both theoretical analysis and experimental results verify the effectiveness of our proposed scheme for both global and local scenarios.

• Fire Science and Engineering
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• v.32 no.3
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• pp.88-94
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• 2018

Fingerprints deposited on paper found at a fire scene are important evidence for determining a suspect's identity. On the other hand, because the temperature at the fire scene is very high, there are many difficulties in developing fingerprints. This study compared the effectiveness of ninhydrin, DFO, and silver nitrate to develop fingerprints deposited on paper exposed to high temperatures. Using a dry heat press, heat was applied to the paper at $200^{\circ}C$ for various times. Silver nitrate was found to be superior to the others under all conditions. Ninhydrin developed fingerprints weakly compared to DFO and silver nitrate. In addition, the sensitivity of DFO decreased with increasing exposure time. Therefore, it is recommended silver nitrate be used to develop fingerprints deposited on paper found at a fire scene.