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Fraud And Forensic Accounting Investigation Case Study

Fraud and Forensic Evidence Fraud to Trial Process

The case study presents a very interesting criminal act, the use of re-directing payers to a mock PayPal, an online payment processing company, where the criminals were then able to capture the PayPal username and their corresponding passwords to access their PayPal accounts. This unusual activity was noticed by a PayPal fraud investigator who noticed there were several accounts that were being opened under the same last names. To that end, after one of the merchants reported being directed to the mock PayPal site, the fraud investigator looked into a report from a PayPal merchant. The initial gathering of e-evidence was by the fraud investigator who used two freeware network-discovery tools that were able to trace the accounts in question to a specific IP...

At this time, they also found a connection to a fake PayPal server address and a shipping address in Russia. Suspicions were confirmed when the PayPal fraud team helped the FBI by using an e-forensic tool kit and found the program on the suspects hard drives, as well as established links between the IP address of the computer, credit cards, and the Perl scripts that were used to open the accounts.
This case study presents a myriad of the legal elements of fraud, and through the exploration of the elements it will build a comprehensive case against the victims. Foremost, the element of fraud which is embodied in the statement "a material false statement" or misrepresentation is something present in this particular case study (INSERT TEXT CITATION). Here, the perpetrator deceived their victims into think…

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