Current Forensic Practice Research Articles

FORENSIC ACCOUNTING IN THE DIGITAL AGE: A U.S. PERSPECTIVE: SCRUTINIZING METHODS AND CHALLENGES IN DIGITAL FINANCIAL FRAUD PREVENTION

This research provides a comprehensive review of forensic accounting in the digital age, focusing on its evolution, current practices, and future prospects in combating digital financial fraud. The study employs a systematic literature review methodology, analyzing peer-reviewed articles and case studies from 2015 to 2022. Key findings revealed the transformation of financial fraud in the digital era, marked by increasing complexity and the adoption of advanced technologies. The role of forensic accounting has evolved in response, integrating new tools and techniques for effective fraud detection and prevention. The research identifies various types of digital financial fraud prevalent in the U.S., highlighting the impact of technological advancements on their proliferation. It evaluates the effectiveness and limitations of current forensic accounting practices, emphasizing the need for continuous skill and tool enhancement. The future of forensic accounting is seen as promising yet challenging, with the integration of AI and predictive analytics expected to significantly improve fraud detection capabilities. However, this also presents challenges, including the need for forensic accountants to acquire new skills and adapt to rapidly changing technological landscapes. Recommendations for practitioners and policymakers include the necessity for continuous learning and adaptation, embracing new technologies, and developing robust regulatory frameworks that support advanced practices while ensuring ethical standards. The research concludes with suggestions for future research, particularly in exploring the long-term effectiveness of new technologies in forensic accounting and the impact of evolving regulatory landscapes on the profession. The study underscores the dynamic interplay between technological advancements and financial fraud as an ongoing area for scholarly inquiry and professional development.
 Keywords: Forensic Accounting, Fraud Detection, Financial Fraud, Technological Advancement.

Current forensic imaging practices in Australia and New Zealand: Results from 2020 ANZ IAFR survey

Current forensic imaging practices in Australia and New Zealand: Results from 2020 ANZ IAFR survey

The value of toxicology in determining cause of death. A study of 400 autopsy cases

The interest of a forensic autopsy is the search for the cause of death. However, sometimes doubt suspicion persists about association with toxic substances. In this perspective, it’s important to ask whether such toxicological analyses following a forensic autopsy are important in determining the cause of death. On the other hand, ask yourself, which toxins are most frequently encountered. The question then being is to compare the results of toxicological analyses with the conclusions established during the forensic autopsy. We have tried to show that, during the search for the cause of death, toxicological analyses are essential to assess the participation of xenobiotics in the fatal process. Materials and methods: This is a retrospective study, descriptive study on the analysis of toxicological results compared with conclusions from forensic autopsies (N=400), performed on requisition from the judicial authority of the competent territory, in the forensic medicine department (thanatology unit) of the university hospital of Sidi Bel Abbés (Algeria) during the period from January 01,2017 to December 31,2019. The sampling is carried out on different body fluids to determine how the person died. We had at our disposal blood (cardiac and peripheral), urine, gastric contents. Results: we obtained on our sample of 400, 274 males for 126 females with a sex ratio of 2.17. The minimum age was 0 days. The maximum age was 93 years, with a mean of 38 years and a standard deviation of 23 years. The natural form of death represented 41%, the unatural form (suicidal, criminal, accidental) represented 37% and the undetermined form represented 23%. According to the direct causes of death, acute cardiorespiratory distress represents the majority, i.e. 78.5%. Cardiopulmonary diseases represent the majority (28%), followed by death of traumatic origin (23.3%), death of asphyxic origin (12%) and having remained undetermined (19%). Requests for toxicological analysis of autopsies, including the establishment of the cause of death requiring the results of toxicological analysis represent (45%). Of all the results received (N=42), we found that the results that came back positive represent 43%, of which the molecules with neuro-psychotropic effects represent the majority of 50%, then alcohol (20%) and cannabis (10%). Conclusion: In current forensic practice, the performance and analysis of samples for toxicological purposes appears to be an essential step, in order to better understand the circumstances of unatural deaths, and to clarify some situations for which the cause of death does not appear obvious. The evaluation of the nature of the substances most frequently encountered in search for causes of death can be evaluated over time according to the modes of prescription.

Application of 3D scanning and 3D printing in forensic practices - A preliminary survey among forensic practitioners in India

Three-dimensional scanning and printing technologies have influenced our society in recent years. It is gaining favour in forensic science and medicine, as the depth and spatial information are retained when the virtual models are 3D printed. To assess the knowledge, attitude and practice of forensic professionals in India regarding the use of 3D scanning and 3D printing in forensic practice. In this descriptive cross-sectional study, we collected data through online self-administered questionnaire consisting of 20 questions circulated among the forensic practitioners in India. 64 participants responded, out of those, 54 were forensic medicine experts and 10 were scientific officers at Govt. Forensic Science Laboratory. The findings highlight the knowledge regarding this technology is limited amongst the forensic practitioners in India. The technology is practised only by the scientific officers at handful laboratories and not by any of the forensic medicine doctors. With developing technologies, there is no doubt that for better investigation of crime in 21st century, 3D technology can be of great aid. This would further encourage researches to include this high potential modality and transform the current forensic practices in India and abroad.

Objective Criteria in Evaluating the Consequences of The Posttraumatic Scars

Most of the population has scars which are related to a traumatic event. In current forensic practice, two-dimensional measurement of the scar surface is used to analyze a scar, but for an objective evaluation of the scars, it would be necessary to measure its volume to capture all the characteristics. Moral suffering as a negative consequence of the presence of the scar should also be measured by using psychometric scales to attest the degree of internalization or production of aesthetic damage

Evaluation of identification sings of handwriting for different types of forensic report

When formulating positive and negative conclusions, probabilistic positive and negative conclusions, as well as a conclusion on the impossibility to solve the issue, different options for evaluating features and, as a result, alternative interpretation for the investigation summary section of the forensic report are possible.
 To strengthen existing approaches, systematize theoretical knowledge, study and analyze forensic expert practice in providing a scientifically sound, objective, full forensic report for all types of expert conclusions, peculiarities of the methodology for identification and evaluation of the set of features are outlined.
 Since the probative value of the forensic report depends on its type and scientific substantiation, this article discusses in detail and comprehensively considers reasons for justification of each of conclusion types.
 Existing methods of signs analysis are investigated and, taking into account current forensic expert practice, presentation of a scientifically sound evaluation of signs for each expert situation is suggested.
 Capacities of the forensic expert are considered depending on studied and comparative material, his experience and professional training. Reasons leading to erroneous expert conclusions on the example of more than 10 investigation summary sections of different forms of forensic report are analyzed. Ways to prevent such errors are proposed.
 The algorithm of actions for identification and careful study of both coinciding signs and discrepancies is developed. Also, the terms for their occurrence and interdependence, the degree of influence of diagnostic signs on identification ones are provided. The suggested in the article options for solving expert tasks can be used in forensic expert practice to optimize expert research.

Methods of conducting forensic psychology analysis of moral suffering caused to a group of people

Possibility of conducting an examination of moral suffering on group lawsuits of victims was considered.
 This research paper purpose is to present the algorithm of actions of forensic psychologist while analysis of moral suffering of people in group lawsuits taking into account current forensic expert practice and legislation of Ukraine.
 For establishing possible infliction of moral suffering on persons who are plaintiffs in class actions, it is proposed to use such an algorithm of action of experts that will: significantly reduce forensic expert time; make forensic psychology analysis of moral suffering accessible to low-income citizens; objectify forensic conclusions that will reduce corruption risks; motivate experts to perform their official duties qualitatively and to improve their professional level. The algorithm will include: interviews with analysis subject for 1-2 hours using video; computer testing of analysis subject; analysis of case materials with minimal citation in the analysis subject; providing a general opinion without a detailed written deployment of the research part of the opinion together with a digital medium containing video recordings of the surveys and the final results of computer testing.
 This way will not only solve the issues of moral damage to people who decided to defend their rights in class actions but significantly reduce the cost of relevant analyses for population, make them more accessible, but no less effective and reasonable.

Use of Special Knowledge in the Field of Forensic Computer-Technical Expert xamination in the Pre-Trial Investigation of Crimes Against the Foundations of National Security

In modern legal proceedings, the use of various forms of forensic expert exami-nation is important. The article analyzes the current state of forensic computer-technical expert examination and the cur-rent forensic expert practice in this area, considers the issue of the need for spe-cial knowledge to conduct this type of examinations. It is substantiated that fo-rensic computer-technical expert exami-nation is an independent type of forensic expert examination and belongs to the class of engineering and technical exam-ination. The definitions of the object, the subject of computer-technical examina-tion are presented, typical tasks are for-mulated. The issues, faced by the experts when assigning forensic computer-technical examinations for the study of new computer objects are considered. Determination of the expert’s assignment and the formulation of questions are considered as an important stage in the planning of an examination, on which the correct choice of research methodol-ogy depends. With the development of information technologies, investigators are interested in new objects for which it is necessary to prepare individual meth-odological recommendations, manuals for determining the sequence of conduct-ing various types of examinations. It has been substantiated that the conclusions of forensic experts on computer-technical examination are of great evi-dentiary value. They make it possible to: decipher the encoded information; find information that was considered missing, lost or destroyed; restore the mecha¬nism of a criminal event based on information traces.

Chosen problems in forensic examining of signatures placed on paintings

In the context of current forensic knowledge and practice, using the handwriting analysis method to examine a painter’s signature does not give rise to any objections. It allows such an examination to be more transparent. The article presents a certain specificity which characterizes painter signatures. Such distinctions reveal themselves at various stages of analysis: examining the location of the questioned signature; qualifying examination of the questioned signature; determining the scope of handwriting features considered under the examination; determining the range of variability in handwriting characteristics in the comparative material; determining the degree of variability in the same characteristics in the questioned signature. The article also raises the issue of experts’ competencies, particularly significant in examining painting signatures.

Forensic science and the principle of excluded middle: “Inconclusive” decisions and the structure of error rate studies

In a paper published recently in this journal, Dror and Scurich (2020) [20] critically discuss the notions of “inconclusive evidence” (i.e., test items for which it is difficult to render a categorical response) and “inconclusive decisions” (i.e., experts’ conclusions or responses) in the context of forensic science error rate studies. They expose several ways in which the understanding and use of “inconclusives” in current forensic science research and practice can adversely affect the outcomes of error rate studies. A main cause of distortion, according to Dror and Scurich, is what they call “erroneous inconclusive” decisions, in particular the lack of acknowledgment of this type of erroneous conclusion in the computation of error rates. To overcome this complication, Dror and Scurich call for a more explicit monitoring of “inconclusives” using a modified error rate study design. Whilst we agree with several well-argued points raised by the authors, we disagree with their framing of “inconclusive decisions” as potential errors. In this paper, we argue that referring to an “inconclusive decision” as an error is a contradiction in terms, runs counter to an analysis based on decision logic and, hence, is questionable as a concept. We also reiterate that the very term “inconclusive decision” disregards the procedural architecture of the criminal justice system across modern jurisdictions, especially the fact that forensic experts have no decisional rights in the criminal process. These positions do not ignore the possibility that “inconclusives” – if used excessively – do raise problems in forensic expert reporting, in particular limited assertiveness (or, overcautiousness). However, these drawbacks derive from inherent limitations of experts rather than from the seemingly erroneous nature of “inconclusives” that needs to be fixed. More fundamentally, we argue that attempts to score “inconclusives” as errors amount to philosophical claims disguised as forensic methodology. Specifically, these attempts interfere with the metaphysical substrate underpinning empirical research. We point this out on the basis of the law of the excluded middle, i.e. the principle of “no third possibility being given” (tertium non datur).

Development of 18S rRNA gene arrays for forensic detection of diatoms

Diatom test is the most commonly used method to diagnose drowning in forensic laboratories. However, microscopic examination and identification of diatom frustules is time-consuming and requires taxonomic expertise. At present, the identification of drowning is still a challenge in forensic casework. In this study, we developed a novel diatom microarray based on the detection of specific 18S rRNA gene fragments of diatom species. The array covers 169 diatom species which were documented as commonly found in a wide range of fresh waters in China. Diatom arrays were prepared from species specific oligonucleotide probes targeting to variable regions of the 18S rRNA gene. We also developed an auxiliary sample preparation method for isolation of diatom DNA from tissues, which enabled detection of diatom species in real forensic samples as well as environmental waters. We applied the diatom arrays to analyze six drowned cases and eight environmental samples. The diatom arrays showed much better sensitivity and more consistent results than those of the conventional SEM methods. We discovered major discrepancies between results generated by the diatom arrays and the routinely used SEM based diatom tests. We verified the results of our diatom arrays by species specific PCR and Sanger sequencing and found that the currently used SEM diatom test method has a serious deficiency in sensitivity due to high loss rate of frustules in the sample preparation procedure. We anticipate that the application of diatom arrays will transform current forensic practice of diagnosing drowning deaths.

Application of qisas and diyat act's terms for reporting in current forensic radiology practice.

To determine the practical use of the application of Qisas and Diyat Act's terms for medicolegal x-ray reporting in the context of present local forensic radiology practice. A cross-sectional study. Place and Duration of the Study: Radiology Department, Dow University of Health Sciences (DUHS) and Civil Hospital, Karachi (CHK), from January to December 2004. The study included all cases referred to radiology department, DUHS and CHK for medicolegal X-ray reporting during the study period where a skeletal injury was suspected. Those X-rays conducted outside Karachi, burns-injury cases, pregnant ladies' cases and technically faulty X-rays were excluded. The studied variables were the demographic characteristics of each case, the mode of injury as alleged, the region and the extent of injury as visible on these x-rays; and the ancillary imaging techniques done to further evaluate the injury. Each injury was reported as per Qisas and Diyat Act 1990's terms and confirmed with medicolegal officer's final report. The frequency distribution, percentages and means were determined for each variable. There were 281/1972 (0.42%) cases of radiographically visible skeletal injury. Those with major degree of trauma (fracture-displaced or otherwise), the injury could be explicitly termed as required by the said ordinance, Jurh Jaifah (fractured ribs), "Jurh Ghair Jaifa Munaqillah' and Hashimah' (peripheral fracture), and 'Shajjah Hashimah' (head and face fractures). 'Shajah Damighah' and 'Ammah' (fractures meninges with intracranial hematoma) could only be diagnosed with CT. 'Jurh-Ghair Jaifah Mudiah' could only be decided by combining physical examination with MRI in two cases-plain x-rays being unhelpful. Radionuclide scan was not called for in a single case. The presently recommended legal terminology for fracture reporting and sub classification is comprehensive, however, reporting the trauma short of fracturing the bone, requires the use of advanced imaging techniques such as the CT scan and the MRI. In the absence of these techniques, the application of the present terms depends mainly on the examination findings of the first examining medical officer rather than radiological evidence such as X-rays. So forensic radiology referrals should utilize CT scan, MRI in skeletal trauma.

Preliminary analysis of latent fingerprints recovered from underneath bloodstains using matrix-assisted laser desorption/ionization fourier-transform ion cyclotron resonance mass spectrometry imaging (MALDI FT-ICR MSI)

Fingerprints and bloodstained evidence contain information critical to a forensic investigation as they both offer the potential for individual identification through comparison of friction ridge details or DNA profiling, respectively. Despite the strong evidentiary value of both types of exhibits, no method currently exists for the collection of fingerprints deposited underneath bloodstains without destruction of the fingerprint. This study evaluates a novel fingerprint recovery method using high-resolution mass spectrometry profiling and imaging. Latent fingerprints were recovered from underneath bloodstains by gently washing the bloodied surfaces with a dilute solution of anti-coagulant, and Matrix-Assisted Laser Desorption/Ionization Fourier-Transform Ion Cyclotron Resonance Mass Spectrometry (MALDI FT-ICR MS) was then used to compare the compositional variation of latent and chemically washed fingerprints. In profiling mode, 55% of residues detected in latent fingerprints were preserved after chemical washing, with greater detection frequency of sebaceous secretions. Conversely, mass spectrometry imaging analysis showed better representation of eccrine residues, where compounds such as phenol were found to increase in intensity by approximately 20% after chemical washing. Traditional fingerprint development powders were also used on recovered fingerprints to demonstrate the compatibility of the method with current forensic practice. The results of this study indicate the success of the fingerprint recovery method, highlighting its potential for use in future forensic casework to increase the evidentiary value of seized bloodied objects.

Определение ведущей руки в судебно-медицинской практике с помощью стоматологического индекса КПУ

In current forensic medicine practice, the need for the development of new, scientifically based approaches and methods of forensic medical identification is still very important. The number of left-handed people in the world varies from 5 to 30 %, and it can be useful in forensic practice. The possibility of establishing a dominating hand based on the intensity of dental caries (CFE - CARIES-FILLIN-EXTRACTION index) was studied. Taking into consideration the intensity of caries damage to the teeth on the right and left sides of right-handed, left-handed and ambidextras people, we offered and calculated the CFE difference index: «CFE on the right – CFE on the left». Significant differences in the CFE indexes can help to determine what hand has been predominant and it might be useful for forensic specialists.

Reconstructing full and partial STR profiles from severely burned human remains using comparative ancient and forensic DNA extraction techniques

Thermal degeneration of the DNA molecule presents a special challenge to medico-legal investigations since low DNA yields, fragmented DNA molecules, and damaged nucleotide bases hinder accurate STR genotyping. As a consequence, fragments of severely burned human remains are often not amenable to standard DNA recovery. However, current ancient DNA (aDNA) extraction methods have proven highly effective at obtaining ultrashort DNA fragments (∼50 bp) from degraded palaeontological and archaeological specimens. In this study, we compare DNA yields and STR results obtained from two established aDNA and forensic DNA extraction protocols by sampling multiple skeletal elements recovered from victims (n = 23) involved in fire-related incidents. DNA yields and STR results suggest an inverse correlation between DNA yield and STR quality and increasing temperature. Despite the rapid thermal destruction of DNA at high temperatures, we generated higher quality full and partial STR profiles using the aDNA extraction protocol across all burn categories than the forensic total bone demineralization extraction method. Our analysis suggests adopting aDNA extraction methods as an alternative to current forensic practices to improve DNA yields from challenging human remains.

Chemical Biomarkers of Diffusse Axonal Injury

Cranio cerebral trauma is the most common cause of death and post-traumatic disability in people under 45 years of age. In Romania, the annual incidence shows, that for every 100,000 inhabitants, there are 300 cases of craniocerebral trauma that require specialized medical assistance. Craniocerebral traumas are the most common types of traumas encountered in current forensic practice. Research on the mechanisms of injury, the timing of head trauma and the establishment of causes of death remain relevant. Establishing the traumatic moment implies both the distinction between pre-mortem and post-mortem injuries but also considerations regarding the post-traumatic survival interval. Regarding the elucidation of the moment of occurrence of the craniocerebral trauma from the forensic point of view, a satisfactory result has not been reached so far. The classic hypothesis regarding the development of traumatic brain injuries shows that they are the result of primary traumatic injuries due to cell necrosis combined with the inflammatory brain response that causes secondary brain injuries. It was considered that post-traumatic neuronal losses are strictly due to necrosis and inflammation, and cellular apoptosis being a physiological process, does not play a role in this process. Due to recent experimental data, brain cell apoptosis has begun to be reevaluated. The pathophysiology of traumatic brain injury is far from being fully understood, with the idea that apoptosis would play an even more important role than originally thought. Specifically, damaged brain cells release neuromodulatory substances that can lead to late-onset neuronal damage long after necrotic and inflammatory brain phenomena have ceased to act. These neuronal cell losses are responsible for the development of various neurological deficits and post-traumatic sequelae.

The Use of Probabilistic and Statistical Methods to Test the Significance of Scientific Evidence: Comparative Analysis of Current Forensic Practices in Russia and Abroad

The article addresses the problem of developing scientifically sound approaches and quantitative criteria for assessing reliability of expert evidence that take into account the contextual information contained in case materials and are based on likelihood ratios. The evolution of the system of views on this problem in forensic science theory in Russia and abroad is considered, and the European Network of Forensic Science Institutes Guideline for Evaluative Reporting in Forensic Science is analyzed. The Guideline was published in 2015. This manual is a practical tool for experts assessing the evidentiary value of their conclusions resulting from specific types of forensic examination. It also sets out recommendations on how to present the results of such an assessment in the format of the so-called “evaluative report”. The starting point of the comparative analysis is the problem of how the legal system and its subjects interpret the results reported by an expert witness, as well as any other forensic evidence expressed in probabilistic terms. At present the probabilistic way of describing uncertainties, originating in the natural sciences, is firmly established in criminalistics and forensic science. A clear position that has formed in the context of the Russian legislation, theory and practice of forensic expertise is to interpret probability as synonymous with assumption. In the foreign forensic science community the fate of probabilities was different. The authors emphasize the practical value of further improving the tools for assessing the reliability of examination results in the forensic sciences and related areas.

A review of the diversity in taxonomy, definitions, scope, and roles in forensic medicine: implications for evidence-based practice

The scope, roles, and tasks of forensic medicine and forensic medical experts currently vary widely between countries and legal systems, which has resulted in barriers to organization, standard setting, and quality assurance for practice in forensic medicine, including for reporting. The legal fact finder is thus confronted with variability in the quality, structure, and content of forensic medical reports. We sought to define and categorize the scope, methods, and practices that fall under the description of forensic medicine, the various issues encountered in current forensic medical practice, and the potential role of evidence-based practice in forensic medicine. We searched electronic databases and reviewed relevant articles, as well as conducting personal correspondences with forensic medical practitioners around the world, to obtain a description of current forensic medical practice. The terms forensic medicine, legal medicine, medical jurisprudence, medico-legal services, forensic pathology, and clinical forensic medicine are used with mixed interpretations in different countries. The systems and services rendered are not uniform either. The methods used by forensic medical practitioners are not always evidence-based, or based on standardized methods, and vary greatly between experts and centers. There are also no universally accepted guidelines to prepare a standard and admissible report. The lack of a uniform system in forensic medicine creates difficulties in assessing the development and performance of forensic medicine as a distinct discipline. To prepare evidence-based forensic medical reports, generally accepted guidelines are necessary.

Developmental validation of the ParaDNA® Body Fluid ID System—A rapid multiplex mRNA-profiling system for the forensic identification of body fluids

Identifying the biological origin of forensic traces can provide crucial evidence to aid criminal investigations. Current forensic practice for the identification of body fluids mostly uses protein-based presumptive tests. Such tests cannot identify all of the forensically relevant fluids and have issues of cross-reactivity. More recently, messenger RNA methods have been developed that have expanded the range of body fluids that can be positively identified. However, these methods are slow and require expert scientists to run the processes and interpret the results. The ParaDNA® Body Fluid ID System has been designed to provide a simple, fast and robust way to identify forensically relevant body fluids in a lab or field-deployable manner. The system can analyse and detect mRNA targets for six different body fluids: vaginal fluid, seminal fluid, sperm cells, saliva, menstrual blood and peripheral blood. Utilising the ParaDNA Sample Collector and instruments, minimal training is required to enable both forensic scientists and non-specialist personnel to analyse biological samples directly, without prior sample processing, in approximately 90 min. The developmental validation studies described here were designed to address requirements of end users, based on the Scientific Working Group on DNA Analysis Methods (SWGDAM) guidelines, and tested the sensitivity, reproducibility, accuracy, inhibitor tolerance, and performance of the ParaDNA Body Fluid ID System on a range of mock evidence items. The data collected demonstrate that the Body Fluid ID System can automatically determine the presence of specific body fluid mRNA markers in single-source and mixed samples on multiple substrate types and body fluids could be identified with as little as 0.05ng total RNA and 1μl of the relevant fluid. Results can either be used to support confirmation of source from previously obtained STR DNA profiling results or to improve sample success rates by making better informed evidential submissions.

FORENSIC ISSUES OF CATEGORIZING CONSTRUCTION PROJECTS AS PERMANENT STRUCTURES: METHODOLOGICAL GUIDELINES FOR FORENSIC EXAMINERS

The article addresses the issue of subsuming construction projects under the category of permanent (non-permanent) structures. The authors offer detailed criteria for successful resolution of this issue, and present the appropriate course of inquiry for this line of forensic engineering investigation. Special emphasis is placed on the resolution of complex forensic situations. The paper incorporates a systematic overview of primary and secondary indicators for identifying buildings, structures and facilities as permanent or non-permanent. Recommendations draw on extensive regulatory resources, as well as generalization, systematization and analysis of current forensic practices, and are illustrated with specific examples.