Forensic Accounting

 Please answer the questions listed below and submit in a word document.

Exercise 32

Right On. Describe what is meant by the “linear view” used with paper documents.

Exercise 40

You Spoiled It. Motorola, Inc., fired its CFO, Paul Liska, in January for a number of reasons related to his performance as stated by Motorola. Liska has filed a suit against Motorola for the conditions of his dismissal. Motorola, accused its former CFO of destroying evidence needed in the case, and asked the Cook County Circuit court to sanction Mr. Liska for “spoiliation” of evidence in the case. When he was fired on January 29, Mr. Liska left the company with his company laptop, and when he returned his laptop on February 17, the laptop had been “wiped.” Motorola’s forensic investigators had found that a data destruction program was run on the laptop numerous times to destroy any usable data needed by Motorola to show what Mr. Liska had been working on prior to his dismissal. Mr. Liska states that he only deleted personal files.

  1. Do you believe that all files related to the case have been destroyed?
  2. Are there any other places that work files related to the CFO’s accounting activities would be kept?
  3. What would have to been done to files collected from a source other than Mr. Liska’s laptop?
  4. Would these files be acceptable in a courtroom case?

Exercise 27

Finding a Criminal. Five customers at the Tartu Bank had complained about unauthorized monies being withdrawn from their accounts. The Bank has a business fraud team which was called together to investigate the thefts from the accounts. The team could determine the account receiving the funds, times the events occurred, the amount of the cash withdrawn from the accounts, whether a bank password had been reset, but they did not have the skills to develop additional information about the IP address used in the thefts. They could not determine the source country or region, the IPS involved, and whether the session used to withdraw the cash was from an IP used by their customer. Tell them how they can use Internet tools to further identify the cyber criminals and describe the job each tool should perform.