BUS 082 Lecture Notes - Lecture 14: Corporate Law, Financial Transaction, Counter-Terrorism

• School: College of The Sequoias
• Department: Business (BUS)
• Course: BUS 082
• Professor: Cordero

Document Summary

There is a growing link between fraudulent behaviour by directors, managers and employees and an organisation"s control environment: if problems with internal controls are not identified and fixed, then likelihood of fraud is greater. Fraud can severely damage an organisation"s profitability and also its reputation. Especially a problem for not for profit organisations who rely on donations for income. Identification, collection and forensic analysis of electronic data from a wide range of electronic sources. One technique is to identify, acquire, authenticate, analyse, document and produce information from electronic resources that may be used in court (e. g. data warehouse) Sources of data may be email servers, file servers, backup tapes/devices, desktop and notebook computers, pda"s, mobile phones, portable storage devices (usbs etc. ) Sources of information may be emails, financial records, documents, spreadsheets, databases, presentations, images and activity/transaction logs (including key loggers) Problem is that computer data is fragile and complex but must be preserved and authenticated.