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Forensic Focus - June 2012

Cutting through the smoke and mirrors


Forensic FocusWelcome to the June 2012 Forensic Focus edition.

In previous articles we have explained the importance of the fraud triangle. In the article entitled Beyond the Fraud Triangle: A diamond approach we have started to adopt a fourth point addressing the correlation between the capabilities of a fraudster, and the likelihood of a fraudster’s success when committing a fraud. The capabilities of a person are determined by their personality. We believe forming the view of an individual’s capabilities is an important step in a fraud risk assessment.

Bribery and corruption is an emerging problem for all of us. Internationally New Zealand’s corruption level is regarded as low and the problem can seem irrelevant, but burgeoning international bribery and corruption events and trends have the potential to impact on New Zealand businesses. In Bribery & Corruption – What are the legislative obligations in NZ? we explain the five domestic and international pieces of legislation that are likely to be relevant to us.

Imagine the thought of collecting a vast amount of evidence for Court, only to stand before the Judge and listen to the words, “Not Admissible”. Many do not understand that electronic evidence can be very easily altered. Evidence must be preserved and held with high levels of integrity. In Admissibility of evidence in your proceedings we explain the potential pitfalls for businesses and highlight the importance of sourcing external guidance in a forensic investigation.

Lastly we would like to congratulate Jon Pearse on his recent graduation and obtaining a Masters in Forensic Information Technology. Well done Jon.

We hope you enjoy this edition of Forensic Focus.

Barry Jordan and the Team

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