Accounting and Digital Forensic as A Service

SQL Server Management Studio (SSMS)  Definisi SSMS  SQL Server Management Studio adalah aplikasi perangkat lunak yang digunakan untuk mengonfigurasi, mengelola, dan mengimplementasikan semua komponen dalam Microsoft SQL Server.  SSMS menyediakan pilihan client dan server dalam satu paket sehingga menudahkan untuk pengoperasiannya. Salah satu kelebihan penggunaan SSMS ini adalah kita bisa melakukan pengolahan data dengan jumlah record maksimal 10 juta untuk satu database (kalau excell hanya mampu menampung sekitar 1 juta record untuk satu file). Selain itu aplikasi ini juga gratis dan bisa digunakan untuk mengimport data dari beberapa tipe file misalnya file excell untuk kemudian dianalisis di SSMS. Namun sebelum mengoperasikan SSMS, terlebih dahulu kita harus menginstal SQL Server.  Dalam ms_sql_server_tutorial dijelaskan:  SQL Server works in client-server architecture; hence, it supports two types of components: (a) Workstation and (b) Serv...

Panduan Akuisisi Data Network dan Email  Panduan ini memberikan panduan tahapan mengakuisisi data yang berpotensi menjadi bukti elektronik yang tersimpan dalam Jaringan dan Email. Berbeda dengan media penyimpanan berbetuk fisik, perlu tambahan prosedur yang harus dilakukan untuk mengakusisi data yang tersimpan di Jaringan dan Email yaitu:  Perlunya hardware atau software untuk bisa terhubung dengan Jaringan dan bisa merekam aktivitas Jaringan dalam periode tertentu;  Perlunya username dan kata sandi yang diperlukan untuk terhubung dengan Email yang menjadi target akuisisi.  Tujuan pelaksanaan akuisisi data network adalah untuk mendapatkan data yang berpotensi menjadi bukti elektronik yang dikirimkan oleh client kepada server dan data yang dikirimkan server kepada client. Sedangkan tujuan akuisisi data cloud adalah untuk mengunduh data yang berpotensi menjadi bukti elektronik yang tersimpan di dalam tempat penyimpanan Email yang telah dibuat oleh pi...

Mobile Forensic Data Acquisition Methods When conducting data acquisition method on mobile phone, consider 5 data acquisition method that might be helpful for the result of investigation: Cellular data acquisition SIM file system acquisition Logical acquisition Physical acquisition File system acquisition Otherwise, Mobile storage and evidence locations can be located on several location including: Internal memory (RAM, ROM or flash memory (NAND/NOR) is used to store mobile phone’s OS, applications and data) SIM Card (Stores personal information, address books, messages, and service-related information) External memory (Stores personal information such as audio, video, images, etc) Extraction methods on mobile phone consist of several methods depend on the type and brand of the phone: Apple & Blackberry :- Vendor of OS and hardware. Symbian & Android & Windows :- Different vendors for OS and hardware ( Proprietary OS).  Consider these steps whe...

IOS Overview  Easy to use interface Security is a core part of the iOS design Developed to support specifically designed hardware for customers Example the advantages of iOS are: User can view flash messages or notifications without unlocking the phone Quick access to camera Warnings of the activity and ability to turn off certain features with ease are integrated Mobile Device SIM card Memory internal external SD card Mobile Phones (Classical phones, Features phones, Smart phones, Novelty phones) Other devices (GPS devices, Mobile modems, Media, Tablets) Interfaces (Cables :- fast, secure, Bluetooth :- handset ID may be visible to others) ACPO (Association of Chief Police Officers), summary for mobile forensic: No law enforcement agencies or their agents should change data on a mobile phone, which is relied upon in court. Person accessing the mobile phone should be competent and qualified to give evidence and explain the relevance and implications o...

Digital evidence is more volatile than tangible information because digital data can be altered or destroyed more easily than tangible information. And because digital evidence can be easily altered or destroyed, the integrity of digital evidence must be preserved. Data that has been altered or destroyed are considered violations of data integrity. What is more, the alteration or destruction of digital evidence is typically irreversible. So, once the integrity of digital evidence has been violated, it usually cannot be restored. Additionally, the failure to preserve the integrity of digital evidence could result in evidence being deemed inadmissible in a legal proceeding, or, even if admitted, it might not be given much weight because evidence of questionable authenticity does not provide reliable proof. Digital evidence that is destroyed when litigation is expected, or in progress, might give rise to claims of spoliation of evidence, which, if proven, could lead to mo...

When conducting fraud examinations, fraud examiners should adhere to the fraud theory approach. The fraud theory approach is an investigative tool designed to help fraud examiners organize and direct examinations, based on the information available at the time. According to the fraud theory approach, when conducting investigations into allegations or signs of fraud, the fraud examiner should: Analyze the available data. Create a hypothesis.  Test the hypothesis.  Refine and amend the hypothesis.  Act on Predication Fraud examinations must adhere to the law; therefore, fraud examiners should not conduct or continue fraud examinations without proper predication. Predication is the totality of circumstances that would lead a reasonable, professionally trained, and prudent individual to believe a fraud has occurred, is occurring, or will occur. In other words, predication is the basis upon which a fraud examination, and each step taken during the examination, is commen...

Data Mining Data mining is the science of searching large volumes of data for patterns. It combines several different techniques essential to detecting fraud, including the streamlining of raw data into understandable patterns.  Data mining can also help prevent fraud. Additionally, it is an effective way for fraud examiners to develop fraud targets for further investigation. The Data Analysis Process Although the purpose of data analysis involves running targeted tests on data to identify anomalies, the ability of such tests to help detect fraud depends greatly on what the fraud examiner does before and after actually performing the data analysis techniques.  Without sufficient time and attention devoted to planning early on, the fraud examiner risks analyzing the data inefficiently, lacking focus or direction for the engagement, running into avoidable technical difficulties, and possibly overlooking key areas for exploration. As a first step—long befor...

The Difference between Forensic Accounting, Fraud Examination, Fraud Examiner, and Forensic Accountant Forensic Accounting Forensic accounting is the use of professional accounting skills in matters involving potential or actual civil or criminal litigation. The word forensic is defined by Black’s Law Dictionary as “used in or suitable to courts of law or public debate.” Therefore, forensic accounting is actually litigation support involving accounting. Accordingly, most fraud examinations involve forensic accounting, but not all-forensic accounting is fraud examination. For example, an individual hired to value the property in a minority shareholder derivative suit would engage in forensic accounting even if the engagement does not involve fraud. A person who does forensic accounting is Forensic Accountant Fraud Examination The term fraud examination refers to a process of resolving allegations of fraud from inception to disposition, and it is the primary fun...

Corporate dan Shareholder Value Buit plc berusaha memperkirakan nilainya berdasarkan strategi saat ini. Tim manajerial telah memperkirakan sales saat ini £1.000.000 dengan pertumbuhan 20% per-tahun dan operating profit margin 25% dari penjualan dengan planning horizon 7 tahun dan pada tahun ke 8 dan seterusnya pertumbuhan perpetuity. Incremental fixed capital investment diperkirakan 16% dari perubahan penjualan dan incremental working capital investment diperkirakan 12% dari perubahan penjualan. Diketahui pajak 30% dari laba yang diperkirakan dan required return 14% per-tahun. Perusahaan juga memiliki sejumlah pabrik kosong yang tidak diperlukan untuk operasi bisnis. Nilai pasar saat ini adalah £ 16 juta.  Pertanyaan: Dengan menggunakan Rappaport value analysis, hitung operating free cash flow, present value of operating free cash Flow selama planning horizon dan setelah planning horizon.  Berapakah corporate value dan shareholder value jika perusahaan melakuk...

Mengenal Digital Forensic Digital forensic adalah salah satu cabang ilmu forensik, terutama untuk penyelidikan dan penemuan konten perangkat digital, dan sering kali dikaitkan dengan kejahatan komputer. Istilah forensik digital pada awalnya identik dengan forensik komputer tetapi kini telah diperluas untuk menyelidiki semua perangkat yang dapat menyimpan data digital (Wikipedia) Lingkup Digital Forensic meliputi Computer Forensics Investigation Process Searching and Seizing Computer Digital Evidence First Responder Procedures Computer Forensic Lab Hard Disks and File Systems Forensic Analysis Windows Forensics Linux Forensics MacOS Forensics Data Acquisition and Duplication Recovering Deleted Files and Deleted Partition Cryptography, Steganography, and Image File Forensics Log Capturing and Event Correlation Network Forensic, Investigating Logs, and Investigating Network Investigating Wireless Attacks Investigating Web Attacks Tracking Emails and Inves...

Certified Fraud Examiner (CFE) Fraud Examination is a methodology resolving fraud allegation from inception to disposition. More specifically, fraud examination involves obtaining evidence and taking statements, writing reports, testifying to findings, and assisting in detection and prevention of fraud Become a CFE Fraud Prevention and Deterrence — tests your understanding of why people commit fraud and ways to prevent it. Topics covered in this section include crime causation, white-collar crime, occupational fraud, fraud prevention, fraud risk assessment, and the ACFE Code of Professional Ethics. Financial Transactions and Fraud Schemes — tests your comprehension of the types of fraudulent financial transactions incurred in accounting records. To pass Financial Transactions & Fraud Schemes, you will be required to demonstrate knowledge of the following concepts: basic accounting and auditing theory, fraud schemes, internal controls to deter fraud and other...

Tampering and Vulnerability of File Metadata Hendratna Mutaqin Abstract There are several ways to make the evidence valid and useful to prove the allegation, particularly in crime. One of the technique to ensure, particularly electronic evidence, is looking for its metadata. Metadata gives basic information of the data. However, sharing a file with the other parties makes hard to ensure the file’s validity. Someone can alter the file metadata and create a file then change its metadata to give false evidence. The various anti-forensic software has a function to remove and edit metadata to create a deceitful evidence. Introduction Computer operating system can display basic information of file comprise of a file's modified, accessed and created dates. In Windows, by right-clicking on file and then left clicking on the properties option, it can provide file metadata. However, Doug (n.d.) explains that it can become inaccurate because of anti-forensic software progra...