‘Fraud risk’ and fraud have different ontologically. Fraud risk is something that be governed, while a disruptive event potentially affect the operation. Forensic accounting on other hand, socio-professional career who combining law expertise. The ultimate objective to safeguard legal subject property. may influence legal, economic, political social. By mixing expertise, forensic has attracted ...

One of the popularly used features on Android smartphone is WhatsApp. WhatsApp can be misused, such as for criminal purposes. To conduct investigation involving smartphone devices, the investigators need to use forensic tools. Nonetheless, the development of the existing forensic tool technology is not as fast as the development of mobile technology and WhatsApp. The latest version of smartphon...

Traditional forensic analysis of hard disks and external media typically involves a “dead analysis” of a powered down machine. Forensic acquisition of hard drives and external media has traditionally been accomplished by one of several means: standalone forensic duplicator; using a hardware write-blocker or dock attached to a laptop, computer, workstation, etc.; forensic operating systems that ...

ABSTRACT Purpose: to verify contributions of acoustic spectrographic analysis in the forensic identification speakers with auditorily similar voices, considering distinctive behavior parameters: formants vowel “é”, connected speech, mean fundamental frequency Hz, linear prediction curve “é” and area; propose an objective method use analyzed parameters. Methods: a quantitative, qualitative descr...