Electronic Fingerprints

The fingerprints of most modern fraudsters will be found in the electronic records their scams leave behind. Chris Wheeler, head of Pinsent Masons' groundbreaking in-house Forensic Accounting Team in London, discusses some ways of detecting fraudulent acts through examination of electronic evidence.

Electronic data identification and capture is now a necessary and unavoidable consideration in fraud investigations.

Until recently documentary evidence of a fraud was only likely to be found amongst a small number of sources such as diaries, paper correspondence, bank records, phone records and the like. Some information might have been held on computer hard and floppy disk drives but this was usually the extent of electronic investigations. With the rapid development of communications technology in the past 10 years edata is now a common facet of all walks...