Back ] Home ] Next ]

Tampa Bay Chapter - ACFE       http://TampaBayCFE.org           November 2007


Forensic Science - Facts and Figures

  • "CODIS (Combined DNA Index System) generates investigative leads in crimes where biological evidence is recovered from the crime scene using two indexes: the forensic and offender indexes. . . . The Forensic Index contains DNA profiles from crime scene evidence; the Offender Index contains DNA profiles of individuals convicted of sex offenses (and other violent crimes) with many states now expanding legislation to include other felonies. . . .  As of June 2005, the profile composition of the National DNA Indexing Systems includes 2,541,933 completed profiles; 111,926 completed Forensic profiles; and 2,430,007 completed Convicted Offender Profiles" (CODIS Combined DNA Index System, Federal Bureau of Investigation).
     

  • "DNA, or deoxyribonucleic acid, is the building block for the human body; virtually every cell contains DNA" (Understanding DNA Evidence: A Guide for Victim Service Providers, Office for Victims of Crime, 2001).
     

  • "The DNA in a person's blood cells is the same as the DNA in their saliva, skin tissue, hair, and bone. Importantly, DNA does not change throughout a person's life" ( Understanding DNA Evidence: A Guide for Victim Service Providers, Office for Victims of Crime, 2001). 
     

  • "The FBI has an identification unit known as the Disaster Squad, which renders assistance in identifying victims at disaster scenes. Since 1940, the Disaster Squad has responded to over 200 disasters worldwide and has identified over half of the victims by fingerprints or footprints" ( Handbook of Forensic Services, Federal Bureau of Investigation, 1999).
     

  • "DNA is contained in blood, semen, skin cells, tissue, organs, muscle, brain cells, bone, teeth, hair, saliva, mucus, perspiration, fingernails, urine, feces, etc." ( What Every Law Enforcement Officer Should Know About DNA Evidence, National Institute of Justice, 1999).
     

  • The Bureau of Justice Statistics (BJS) 2001 National Study of DNA Laboratories, the second national survey of publicly operated forensic crime laboratories that perform DNA testing, obtained data from 110 of the approximately 120 known public forensic DNA laboratories via mail and online surveys.  The study found that "eighty-one percent of DNA laboratories reported having a backlog of known or unknown subject cases, or a backlog of convicted offender samples, as of January 1, 2001” ( Survey of DNA Crime Laboratories, Bureau of Justice Statistics, 2001). 
     

  • "CODIS (COmbined DNA Index System), an electronic database of DNA profiles that can identify suspects, is similar to the AFIS (Automated Fingerprint Identification System) database. Every State in the Nation is in the process of implementing a DNA index of individuals convicted of certain crimes, such as rape, murder, and child abuse" ( What Every Law Enforcement Officer Should Know About DNA Evidence, National Institute of Justice, 1999).
     

  • "All 50 states now have laws requiring DNA typing of convicted offenders" ( Improved Analysis of DNA Short Tandem Repeats with Time-of-Flight Mass Spectrometry, National Institute of Justice, 2001).
     

  • "Y-specific probes are sequences of DNA found only on the Y (or male) chromosome. Because Y chromosomes are inherited through the male lineage, Y-specific probe results may be used to link a crime scene sample to a particular family" (Postconviction DNA Testing: Recommendations for Handling Requests, National Institute of Justice, 1999).
     

  • "The momentum is growing, spurred in part by the public's education from the Simpson trial, for DNA testing in criminal cases. Juries may begin to question cases where the prosecutor does not offer 'conclusive' DNA test results if the evidence is available for testing" ( Convicted by Juries, Exonerated by Science: Case Studies in the Use of DNA Evidence to Establish Innocence After Trial, National Institute of Justice, 1996).

TRAINING

Tampa Bay Chapter

Dinner Meetings

January 8, 2008
"Computer-Aided Fraud Examination"
Gary Cook, Ph.D, Florida Southern University

February 12, 2008
"Ballistics Imaging Investigation"
Cresha Cason, Forensic Technology

March 11, 2008
"Vending Gender and the Race to Defraud: Supplier Diversity Fraud"
Alison Jimenez, President, Tanjeble Inc.

April 8, 2008
T.B.A.
T.B.A.

9th Annual Fraud & Computer Crimes Seminar

May 6-7, 2008
Ruth Eckerd Hall
Clearwater, Florida
1111 McMullen Booth Road
Clearwater, FL 33759

2006 - 2007
OFFICERS & DIRECTORS

PRESIDENT
Christine Dever, CPA, CFE
Accountabilties Consulting Services
(813) 417-1825

VICE PRESIDENT
Steve Hooper, CIA, CFE, CCSA
Clerk of the Circuit Court Hillsborough County, FL
(813) 276-2029 x3703

SECRETARY
Clark J. Bolton, CFE
WellCare Health Plans, Inc.
(813) 290-6200 x5128

TREASURER
Laura Krueger Brock, CPA, CFE
Kirkland, Russ, Murphy & Tapp, P.A.
(727) 572-1400

DIRECTOR
Mark Dubina, CFE
Florida Department of Law Enforcement
(813) 878-7366

DIRECTOR
Ellen Wilcox, CFE
Florida Department of Law Enforcement
(727) 298-2482

DIRECTOR
Gary Chapman, CFE, CGAP
City of Tampa, Internal Audit
(813) 274-7163

CHAPTER TRAINING
Wayne Boytim, CFE
City of Tampa, Internal Audit
(813) 274-7167

Source: http://www.ncjrs.gov/spotlight/forensic/facts.html


Securing Your Wireless Network

Increasingly, computer users interested in convenience and mobility are accessing the Internet wirelessly. Today, business travelers use wireless laptops to stay in touch with the home office; vacationers beam snapshots to friends while still on holiday; and shoppers place orders from the comfort of their couches. A wireless network can connect computers in different parts of your home or business without a tangle of cords and enable you to work on a laptop anywhere within the network's range.

Going wireless generally requires a broadband Internet connection into your home, called an "access point," like a cable or DSL line that runs into a modem. To set up the wireless network, you connect the access point to a wireless router that broadcasts a signal through the air, sometimes as far as several hundred feet. Any computer within range that's equipped with a wireless client card can pull the signal from the air and gain access to the Internet.

The downside of a wireless network is that, unless you take certain precautions, anyone with a wireless-ready computer can use your network. That means your neighbors, or even hackers lurking nearby, could "piggyback" on your network, or even access the information on your computer. And if an unauthorized person uses your network to commit a crime or send spam, the activity can be traced back to your account.

Fortunately, there are steps you can take to protect your wireless network and the computers on it. As no one step is a complete fix, taking all of the following steps will help you be more secure.

Precautionary Steps

1.      Use encryption. The most effective way to secure your wireless network from intruders is to encrypt, or scramble, communications over the network. Most wireless routers, access points, and base stations have a built-in encryption mechanism. If your wireless router doesn't have an encryption feature, consider getting one that does.

Manufacturers often deliver wireless routers with the encryption feature turned off. You must turn it on. The directions that come with your wireless router should explain how to do that. If they don't, check the router manufacturer's website.

Two main types of encryption are available: Wi-Fi Protected Access (WPA) and Wired Equivalent Privacy (WEP). Your computer, router, and other equipment must use the same encryption. WPA is stronger; use it if you have a choice. It should protect you against most hackers.

Some older routers use only WEP encryption, which is better than no encryption. It should protect your wireless network against accidental intrusions by neighbors or attacks by less-sophisticated hackers. If you use WEP encryption, set it to the highest security level available. Learn how...

2.      Use anti-virus and anti-spyware software, and a firewall. Computers on a wireless network need the same protections as any computer connected to the Internet. Install anti-virus and anti-spyware software, and keep them up-to-date. If your firewall was shipped in the "off" mode, turn it on. Learn how...

3.      Turn off identifier broadcasting. Most wireless routers have a mechanism called identifier broadcasting. It sends out a signal to any device in the vicinity announcing its presence. You don't need to broadcast this information if the person using the network already knows it is there. Hackers can use identifier broadcasting to home in on vulnerable wireless networks. Note the SSID name so you can connect manually. Disable the identifier broadcasting mechanism if your wireless router allows it. Learn how...

4.      Change the identifier on your router from the default. The identifier for your router is likely to be a standard, default ID assigned by the manufacturer to all hardware of that model. Even if your router is not broadcasting its identifier to the world, hackers know the default IDs and can use them to try to access your network. Change your identifier to something only you know, and remember to configure the same unique ID into your wireless router and your computer so they can communicate. Use a password that's at least 10 characters long: The longer your password, the harder it is for hackers to break. Learn how...

5.      Change your router's pre-set password for administration. The manufacturer of your wireless router probably assigned it a standard default password that allows you to set up and operate the router. Hackers know these default passwords, so change it to something only you know. The longer the password, the tougher it is to crack. Learn how...

6.      Allow only specific computers to access your wireless network. Every computer that is able to communicate with a network is assigned its own unique Media Access Control (MAC) address. Wireless routers usually have a mechanism to allow only devices with particular MAC addresses access to the network. Some hackers have mimicked MAC addresses, so don't rely on this step alone. Learn how...

7.      Turn off your wireless network when you know you won't use it. Hackers cannot access a wireless router when it is shut down. If you turn the router off when you're not using it, you limit the amount of time that it is susceptible to a hack.

8.      Don't assume that public "hot spots" are secure. Many cafés, hotels, airports, and other public establishments offer wireless networks for their customers' use. These "hot spots" are convenient, but they may not be secure. Ask the proprietor what security measures are in place.

9.      Be careful about the information you access or send from a public wireless network. To be on the safe side, you may want to assume that other people can access any information you see or send over a public wireless network. Unless you can verify that a hot spot has effective security measures in place, it may be best to avoid sending or receiving sensitive information over that network.


News from the ACFE

CPE Verification Deadline January 31, 2008

To maintain your CFE Certification, you must earn at least 20 total credits, ten of which must be fraud-related, between January and December each year.  To confirm your compliance, log on to ACFE.com and select "My Account" from the left hand menu, then select "CPE Compliance."  You should maintain detailed documentation of earned CPE credits for three years in case you are randomly selected for CPE audit. If you have any questions, please call ACFE Member Services at (800) 245-3321.


Dinner Meeting News

Our next Dinner Meeting is scheduled for January 8th

October 16th Dinner Meeting

Bruce Barnes' presentation on securities fraud “Fraud and Other Misconduct in the Financial Services Industry” covered the latest trends being used by unscrupulous security brokers to bilk unsuspecting or unknowledgeable investors.  He nearly 20 years experience in litigation and arbitration against securities firms.  Bruce started his own law firm and practices primarily in the area of stockbroker litigation. 

Three items need to be answered in the initial inquiry.  The first thing the investigator needs to do is determine if there was a loss.  If so, what was the cause of the loss?  Even if there was not a loss, is the account performing as it should?  Generally, the prime targets fall into two types of investors.  The first are unsophisticated investors (those that are unaware of the services being offered – not necessarily unintelligent).  The other is the elderly who are often “sold” at free lunch or dinner seminars offering securities or other investment instruments that have very high commissions or that are otherwise not appropriated investments. 

Some of the Red Flags to look for when reviewing a client’s monthly statement include: excessive trading, speculative securities, over concentration in one type of investment, disproportionate margin purchasing, annuities, and selling away (scams or unregistered securities.)  If during the review you note that there is a possible fraud being committed the first thing to do is get them (the investor client) away from the “bad actor’ by referring them in a reliable financial advisor.  Next, start Arbitration Overview proceedings.  These proceedings are done in place of taking the securities brokers to trial.  Brokers are required to arbitrate claims filed with the NYSE or FINRA (Financial Industry Regulatory Agency).  This shortens the claim process because the discovery is limited which leads to more fast paced final hearing and possible award.

Bruce described the most common types of fraud and claims.  These were common law fraud that is a misrepresentation of a material fact, statutory fraud on the federal level, and statutory fraud on the state (Florida) level.  A few examples were “churning” described as excessive trading that is done with the purpose to increase a broker’s commissions rather than the customers investment goals; “turnover ratios” which was defined as the switching of mutual funds or annuities for the brokers benefit; “unauthorized trading” making trades with no written discretionary authorization; and “suitability violations” explained as investment recommendations made by the broker that is not consistent with the investors objectives or one that the brokers knows is inappropriate.

Some of the most common types of fraud to be aware of or the “Bad Stuff.”

  • Pump and dumps schemes – use of false or misleading statements to hype stocks, which are "dumped" on the public at inflated prices.  Generally, micro cap stock or penny stocks.  Check out the small brokerage firms offering this type of security very closely.

  • Stock will double in value in a very short period of time.

  • Company is going to be bought out by a large, well know firm (i.e. Microsoft) and stock value will increase considerably.

  • Excessive undisclosed markup on stocks and bonds.

  • Selling away – concocted securities, Ponzi schemes, or unregistered private investments.

A quick checklist of items a CPA or financial advisor should do to identify possible fraud:

  • Be copied on the client’s monthly statement

  • Spot potential problems

  • Stopping problems

  • Refer the client to an attorney if a problem is detected

  • Prepare schedules for the arbitration hearing

  • Assist the attorney analyzing the account

  • Testify at the final hearing

Finally, Bruce touched on “Equity Indexed Annuities” a hot, fairly new product to hit the investment market.  Equity indexed annuities are mainly sold by insurance agents with little, if any, investment-related training.  Many of them are not licensed to sell a stock, bond, mutual fund or even a Certificate of Deposit.  Yet they are “qualified” to ascertain that an equity index annuity is better then any other investment.  They are right—it is better for them, but it may not be better for those that invest in the product.  Just understanding the equity indexed annuities is a daunting task.  He gave a brief run down on the instrument.

  • They are a type of insurance product that are not regulated by security regulators

  • Need a math degree from MIT to figure out

  • Carry huge surrender charges and have a long surrender period

  • Elderly are the prime target

  • Absurd over concentrations

  • Refer to an attorney if found in a client’s portfolio

Submitted by: Wayne Boytim, Chapter Training Director


Investigative Uses of Technology: Devices, Tools,
and Techniques

By National Institute of Justice
October 2007

Investigative Uses of Technology: Devices, Tools, and TechniquesThis NIJ special report discusses techniques and resources for investigating technology-related crime. It explains technology-related tools and devices that an investigator may encounter or that may assist an investigation, and legal issues affecting the use of high technology. Devices not only can aid an investigation; they can facilitate crime. For example, criminals can use cell phones to trigger explosives and credit cards and other customer cards to engage in fraud, theft, and identity theft. For each device described, the report provides an overview of their functions and usefulness to investigators. Devices can be multifunctional (e.g., cell phones can perform camera functions). As more functions converge into a single device, investigators need to be aware that relevant information can be stored in seemingly mundane or commonplace objects or devices.

Full text:

Investigations Involving the Internet and Computer Networks
By National Institute of Justice
January 2007

This NIJ Special Report is intended as a resource for individuals responsible for investigations involving the use of the Internet and other computer networks. Any crime could involve devices that communicate through the Internet or through a network. Criminals may use the Internet for numerous reasons, including trading/sharing information (e.g., documents, photographs), concealing their identity, and gathering information on victims. The report is among a series of guides on investigating electronic crime.

 

Full text of the Report:

Digital Evidence in the Courtroom: A Guide for Law Enforcement and Prosecutors
By National Institute of Justice
January 2007

Now essential to modern life, computers have also become increasingly important to criminals, who steal information, commit fraud, and stalk victims online. Even if a crime was not committed online, law enforcement may discover critical evidence from an offenders' digital media. For this evidence to be admissible, however, police must demonstrate proper collection and handling. In the courtroom, prosecutors must overcome the twin barriers of skepticism and lack of technical understanding. To help navigate this complex process, NIJ's technical working group of national experts prepared this special report. Chapters 1 and 2 inform crime scene investigators and other handlers about legal requirements for the handling of digital evidence. Chapters 3 and 4 provide guidelines for successful prosecution. The last chapter is a working application—using digital evidence to convict in a child pornography case. Appendixes provide useful resources and forms.

 

Full text of the Report: