Unit 2

Download as pptx, pdf, or txt
Download as pptx, pdf, or txt
You are on page 1of 65

Cyberspace

and the Law


& Cyber
Forensics
BVRIT HYDERABAD College of Engineering for Women
2

Contents
• Introduction,
• Forensics Investigation,
• Cyber Security Regulations, • Challenges in Computer Forensics,
• Roles of International Law. • Special Techniques for Forensics Auditing.
• The INDIAN Cyberspace,
• National Cyber Security Policy.
• Historical background of Cyber forensics,
• Digital Forensics Science,
• The Need for Computer Forensics,
• Cyber Forensics and Digital evidence,
• Forensics Analysis of Email,
• Digital Forensics Lifecycle,

BVRIT HYDERABAD College of Engineering for Women


Introduction
• Two decades ago, the term cyberspace seemed
right out of a science fiction movie.
• In the second decade of the 21st century,
cyberspace is probably the place where most of
us spend a major part of our lives. It has
become an inseparable element of our
existence. 
• Cyberspace is the dynamic and virtual space
that such networks of machine-clones create. 
• In other words, cyberspace is the web of
consumer electronics, computers, and 
communications network which interconnect
the world.

BVRIT HYDERABAD College of Engineering for Women


4

Cyber Security Regulations


• The three main cybersecurity regulations are
• the 1996 Health Insurance Portability and Accountability Act (HIPAA),
• the 1999 Gramm-Leach-Bliley Act,
• the 2002 Homeland Security Act, which included the 
Federal Information Security Management Act (FISMA).
• The three regulations mandate that healthcare
organizations, financial institutions and federal
agencies should protect their systems and
information.
• Example,
• FISMA, which applies to every government
agency, "requires the development and
implementation of mandatory policies,
principles, standards, and guidelines on
information security."

BVRIT HYDERABAD College of Engineering for Women


5

• The regulations do not address


numerous computer related
industries, such as 
Internet Service Providers
 (ISPs) and software
companies.

• The regulations do not specify


what cybersecurity measures
must be implemented and
require only a "reasonable"
level of security. 

BVRIT HYDERABAD College of Engineering for Women


6

Roles of International Law


• The main role of international law is to promote global
peace and prosperity.
• International law and its accompanying institutions act as a
balm to smooth over opposing interests that nations may
have.
• Both international law and its institutional setting are clearly
embedded with ideology, a cause for serious concern for
many nations that feel their own national identities are
under attack by growing economic interdependence and
encroaching “Western” values.
• International law and the United Nations provide the world
of states with the means to establish a common policy which
follows the same universal values and rules.

BVRIT HYDERABAD College of Engineering for Women


7

The INDIAN Cyberspace


• The Ministry of Home Affairs released a 
press statement outlining the current
measures the Government has taken to
strengthen the country’s cybersecurity.
• The Information Act, 2000 is the primary
law for dealing with cybercrime and
digital commerce in the country.
• The revised Information Technology
(Amendment) Bill, 2008 amended a
number of sections that were related to
digital data, electronic devices and
cybercrimes.

BVRIT HYDERABAD College of Engineering for Women


cybersecurity is exercised under
9

sections
• Section 43 (data protection),
• Section 66 (hacking),
• Section 66A (measures against sending offensive
messages), 
• Section 66B punishment for illegally possessing
stolen computer resources or communication
devices),

• Section 67(protection against unauthorized access to data),


• Section 69 (cyberterrorism),
• Section 70 (securing access or attempting to secure access to a protected system)
• Section 72 (privacy and confidentiality) among others.

BVRIT HYDERABAD College of Engineering for Women


10

• The National Cyber Security Policy, 2013 was developed to build


a secure and resilient cyberspace for India’s citizens and
businesses.
• The National Technical Research Organisation is the main agency
designed to protect national critical infrastructure and to handle all
the cybersecurity incidents in critical sectors of the country.
• The Indian Computer Emergency Response Team (CERT-In) is
responsible for incident responses including analysis, forecasts and
alerts on cybersecurity issues and breaches.
• The Ministry of Home Affairs is implementing the ‘Cyber-Crime
Prevention against Women & Children’ Scheme with the intent to
prevent and reduce cybercrimes against women and children.

BVRIT HYDERABAD College of Engineering for Women


11
12

National Cyber Security Policy


• National Cyber Security Policy is a policy framework by 
Department of Electronics and Information Technology (DeitY)
• Aims to protecting the public and private infrastructure from cyber attacks, to safeguard
"information, such as personal information (of web users), financial and banking information
and sovereign data".

• The transformational Digital India push as well as


Industry 4.0 is required to be supported by a robust
cyberspace.
• Cyber intrusions and attacks have increased in
scope and sophistication targeting sensitive personal
and business data, and critical information
infrastructure, with impact on national economy and
security.

BVRIT HYDERABAD College of Engineering for Women


13

• Need for NCSS 2020 India was one of the few countries to propound a
futuristic National Cyber Security Policy 2013(NCSP 2013).

• Since NCSP 2013, the technologies, platforms, threats, services and


aspirations have changed tremendously.
NATIONAL CYBER SECURITY 14

STRATEGY 2020 (NCSS 2020)


• The present cyber threat landscape poses significant challenges due to rapid technological
developments such as Cloud Computing, Artificial Intelligence, lnternet of Things, 5G, etc.
• New challenges include data protection/privacy, law enforcement in evolving cyberspace,
access to data stored overseas, misuse of social media platforms, international cooperation on
cybercrime & cyber terrorism, and so on.
• Threats from organized cybercriminal groups, technological cold wars, and increasing state
sponsored cyber-attacks have also emerged.
• Existing structures may need to be revamped or revitalized. Thus, a need exists for the
formulation of a National Cyber Security Strategy 2020.
• Formulation: The Indian Government under the aegis of National Security Council
Secretariat through a well-represented Task Force is in the process of formulating the
National Cyber Security Strategy 2020 (NCSS 2020) to cater for a time horizon of five years
(2020-25).

BVRIT HYDERABAD College of Engineering for Women


15

Want big impact


Use big image.
Historical background of Cyber 16

forensics
• It is difficult to pinpoint when computer forensics history began. Most experts
agree that the field of computer forensics began to evolve more than 30 years
ago. 
• Until the late 1990s, what became known as digital forensics was commonly
termed ‘computer forensics’. The first computer forensic technicians were law
enforcement officers who were also computer hobbyists.
• 1970s
- First crimes cases involving computers, mainly financial fraud

BVRIT HYDERABAD College of Engineering for Women


17

• 1980’s
- Financial investigators and courts realize that in some cases all the records and
evidences were only on computers.
- Norton Utilities, “Un-erase” tool created
- Association of Certified Fraud Examiners began to seek training in what became
computer forensics
- SEARCH High Tech Crimes training created
- Regular classes began to be taught to Federal agents in California and at FLETC in
Georgia
- HTCIA formed in Southern California
• 1984
FBI Magnetic Media Program created. Later it become Computer Analysis and
Response Team (CART)

BVRIT HYDERABAD College of Engineering for Women


18

• 1987
Acces Data – Cyber Forensic Company formed
• 1988
- Creation of IACIS, the International Association of Computer Investigative
Specialists
- First Seized Computer Evidence Recovery Specialists (SCERS) classes held
• 1993
First International Conference on Computer Evidence held
• 1995
International Organization on Computer Evidence (IOCE) formed
• 1997
The G8 countries in Moscow declared that “Law enforcement personnel must be trained
and equipped to address high-tech crimes”.
BVRIT HYDERABAD College of Engineering for Women
19

• 1998
In March G8 appointed IICE to create international principles, guidelines and
procedures relating to digital evidence
• 1998
INTERPOL Forensic Science Symposium
• 1999
FBI CART case load exceeds 2000 cases, examining 17 terabytes of data
• 2000
First FBI Regional Computer Forensic Laboratory established
• 2003
FBI CART case load exceeds 6500 cases, examining 782 terabytes of data

BVRIT HYDERABAD College of Engineering for Women


20
21

Digital Forensics Science

• A branch of forensic science that focuses on the recovery and investigation of


material found in digital devices related to cybercrime.
• The term digital forensics was first used as a synonym for computer
forensics., it has expanded to cover the investigation of any devices that can
store digital data.

BVRIT HYDERABAD College of Engineering for Women


22

• The first computer crime was reported in 1978, followed by the Florida computers
act, it wasn’t until the 1990s that it became a recognized term.
• It was only in the early 21st century that national policies on digital forensics
emerged.
• Digital forensics - the process of identifying, preserving, analyzing, and documenting
digital evidence in order to present evidence in a court of law when required.

BVRIT HYDERABAD College of Engineering for Women


23

• Digital forensics - The process of


uncovering and interpreting electronic
data.
• Goal - to preserve any evidence in its
most original form while performing a
structured investigation by collecting,
identifying, and validating the digital
information to reconstruct past events.

BVRIT HYDERABAD College of Engineering for Women


24

The Need for Computer Forensics


• It helps to recover, analyze, and preserve computer and related materials in such
a manner that it helps the investigation agency to present them as evidence in a
court of law.
• It helps to postulate the motive behind the crime and identity of the main
culprit.

• Designing procedures at a suspected crime scene


helps to ensure that the digital evidence obtained is
not corrupted.
• Data acquisition and duplication: Recovering
deleted files and deleted partitions from digital
media to extract the evidence and validate them.

BVRIT HYDERABAD College of Engineering for Women


25

• Helps you to identify the evidence quickly, and also allows you to estimate the
potential impact of the malicious activity on the victim.
• Producing a computer forensic report which offers a complete report on the
investigation process.
• Preserving the evidence by following the chain of custody.

BVRIT HYDERABAD College of Engineering for Women


Cyber Forensics and Digital 26

evidence
• Digital evidence is information stored or transmitted in binary form that may be
relied on in court.
• It can be found on a computer hard drive, a mobile phone, among other places.

• It is commonly associated with


electronic crime, or e-crime, such as
child pornography or credit card
fraud.

• It is now used to prosecute all types of


crimes, not just e-crime

BVRIT HYDERABAD College of Engineering for Women


27

• Example - suspects' e-mail or mobile phone files might contain critical evidence
regarding their intent, their whereabouts at the time of a crime and their relationship
with other suspects.

• In an effort to fight e-crime and to


collect relevant digital evidence for
all crimes, law enforcement agencies
are incorporating the collection and
analysis of digital evidence, also
known as computer forensics, into
their infrastructure.

BVRIT HYDERABAD College of Engineering for Women


28

• In 2005, for example, a floppy


disk led investigators to the BTK
serial killer who had eluded
police capture since 1974 and
claimed the lives of at least 10
victims.

Forensic Disk Controller

BVRIT HYDERABAD College of Engineering for Women


29

Forensics Analysis of E-Mail


• Several communicating entities called e-mail
nodes which are essentially software units
working on application layer of TCP/IP model are
involved in the process of e-mail delivery.
• E-mail is a highly distributed service involving
several actors that play different roles to
accomplish end-to-end mail exchange .

• These actors fall under “User Actors”, “Message Handling Service (MHS)
Actors” and “ADministrative Management Domain (ADMD) Actors” groups.

• User Actors are people, organizations or processes that serve as sources or sinks of
messages. They can generate, modify or look at the whole message.

BVRIT HYDERABAD College of Engineering for Women


30

• E-mail - the most important application on


Internet for communication of messages, delivery
of documents and carrying out of transactions used
from computers and other electronic gadgets like
mobile phones.
• Over a period of year’s e-mail protocols have been
secured through several security extensions and
producers, cybercriminals continue to misuse it for
illegitimate purposes by sending spam, phishing
e-mails, distributing child pornography, and
hate emails besides propagating viruses, worms,
hoaxes and Trojan horses.

BVRIT HYDERABAD College of Engineering for Women


31

• E-mail forensic analysis - the study of the source and content of e-mail message
as evidence, identifying the actual sender, recipient and date and time it was sent,
etc. to collect credible evidence to bring criminals to justice.

• E-mail forensics - the study of source and


content of e-mail as evidence to identify the
actual sender and recipient of a message,
data/time of transmission, detailed record of
e-mail transaction, intent of the sender, etc.
• It involves investigation of metadata,
keyword searching, port scanning, etc. for
authorship attribution and identification of e-
mail scams.

BVRIT HYDERABAD College of Engineering for Women


32

• Erasing or deleting an email doesn’t


necessarily mean that it is gone
forever. Often emails can be
forensically extracted even after
deletion.

• Forensic tracing of e-mail is similar


to traditional detective work. It is
used for retrieving information from
mailbox files.

BVRIT HYDERABAD College of Engineering for Women


33

• When digital forensics investigators study emails to find the source of spoofed
messages, they have to analyze every field of email architecture. 
• Email header is one of the vital resources that contains many important fields,
one of which is Message-ID. So, it is important to understand what Message-IDs
are, how they are created and extracted, and how they can help investigators in
extracting useful information.

BVRIT HYDERABAD College of Engineering for Women


34

Digital Forensics Lifecycle


• Digital forensics has a certain process as well:
collection, examination, analysis, reporting.

BVRIT HYDERABAD College of Engineering for Women


35

• Evidence of Initial Compromise. A drive-by download to find some useful


artifacts in user’s web-browsing activity. A high-class (or not) spear-phishing
email crafted by a new APT to find artifacts pointing to recent documents opened
by the user. A RDP bruteforce attack on a server to find good artifacts in the
event logs, or the host can be compromised during lateral movement using, for
example, PsExec and harvested credentials.
• Evidence of Execution. Some artifacts are with us for years, like Prefetch files
and UserAssist, some are quite new, for example, BAM/DAM keys and
Windows Timeline. Find evidence of execution not for malware only, but also for
any other software used or potentially used by the adversary, for example, for
reconnaissance, lateral movement or data exfiltration.

BVRIT HYDERABAD College of Engineering for Women


36

• Evidence of Achieving Persistence. MITRE Framework or read Hexacorn’s


blog have tons of different persistence mechanisms used by threat actors, from
trivial run keys and startup folders to relatively advanced like WMI.

• Evidence of Lateral Movement. Adversaries try to move laterally through the


network after the initial compromise, because it’s hardly possible to compromise the
final target. If a financially motivated APT wants to steal money from a bank, it
usually use spear-phishing to get access to a regular user’s computer, and than
elevates privileges and laterally move through the network to get to the final target.
You may want to look in event logs, registry and file system for evidence of using
RDP, network shares, PsExec, WMI, etc.

BVRIT HYDERABAD College of Engineering for Women


37

• Evidence of Actions on Objectives. For example, Cobalt Gang almost always


created Support452 account, you can analyze NTUSER.DAT and quickly see
that it was used for lateral movement and reconnaissance.

The whole case may start from finding ZIP-


archives with the contents of Documents
folder in a very or not so unusual place. Or
you can find evidence of execution of a
network scanner on a host where it normally
can’t be executed.

BVRIT HYDERABAD College of Engineering for Women


38

Forensics Investigation
• Forensics are the scientific methods used to
solve a crime.
• Forensic investigation - the gathering and
analysis of all crime-related physical evidence
in order to come to a conclusion about a
suspect.
• Investigators will look at blood, fluid, or
fingerprints, residue, hard drives, computers, or
other technology to establish how a crime took
place.

BVRIT HYDERABAD College of Engineering for Women


39

Digitial Forensic Investigation


• Digital forensics is a branch of forensic science encompassing the recovery
and investigation of material found in digital devices, often in relation
to computer or cyber crime. 
• The term digital forensics was originally used as a synonym for computer
forensics but has expanded to cover investigation of all devices capable
of storing digital data.
• Digital forensics investigations have a variety of applications. The most
common is to support or refute a hypothesis before criminal or civil courts.

BVRIT HYDERABAD College of Engineering for Women


40
Mobile Phone Forensic 41

Investigation 
• Digitpol utilizes global leading technology, Cellebrite Technology, Cellebrite’s
forensic expert technology allows us to carry out forensic acquisition of data
from the supported listed devices.
• What Data is Recoverable ?
o SMS | IM Chat | WhatsApp | Viber | Skype | Wechat | IRC
| Deleted
o Call history | Incoming | Outgoing | Missed | Deleted
o EMAILs | Incoming | Outgoing | Drafts | Deleted
o GPS locations | Waypoints | GEO tagging of pictures
o Photos | Sent | Received | Deleted
o Social Network logs | Activity Time | GEO Login |
Deleted
o Internet History | History | Entered Keywords | Searches |
Deleted | Cookies
o Wifi Data | SSID | MAC | I.P
o Bluetooth | Paired devices | Timestamp
BVRIT HYDERABAD College of Engineering for Women
42
Computers
• Computer forensics is a branch of digital
forensic science pertaining to evidence
found in computers and digital storage
media.
• Goal - To examine digital media in a
forensically sound manner with the aim of
identifying, preserving, recovering,
analyzing and presenting facts and opinions
about the digital information, most often
associated with the investigation of a wide
variety of computer crime, computer
forensics may also be used in civil
proceedings.
BVRIT HYDERABAD College of Engineering for Women
43

• The discipline involves similar techniques and principles to data recovery, but


with additional guidelines and practices designed to create a legal audit trail.
• Digitpol’s computer forensics experts
investigate, analyse and recover forensic data from
computers, portable devices and hard disk drives.
• Claims of leaks, fraud, cyber espionage, financial
tampering, computer crime, employee misconduct,
and other illegal or wrongdoing actions require
corporations, law firms, and government agencies
to deploy digital forensic methods to piece together
facts that lead to the truth.

BVRIT HYDERABAD College of Engineering for Women


44

Email Forensics
• Digitpol's Email Fraud Investigation Team are certified digital forensic experts
and fraud examiners and can assist to all cases related to Email Scams and Fraud.
• Digitpol can examine emails in PST format or any raw email format to determine
the senders IP address, email server used and metadata to investigate and
undercover fraud.
• Email fraud investigation is the collection and forensic investigation of
evidence into email hacking, phishing attacks, tracing and recovery of stolen
funds.
• Email Fraud is the intentional deception made for personal gain or to damage
another individual through email. As soon as email became widely used, it began
to be used as a means to defraud people.

BVRIT HYDERABAD College of Engineering for Women


45

• Email fraud can take the form of a "con game" or scam. Investigating email
fraud reaches to all aspect of cyber crime from recovery of funds transferred
to a fraudsters bank account to a forensic examination to determine how
fraudsters hacked into email accounts.
• Email fraud, scams, phishing attacks happens in most cases when cyber
criminals find ways to hack into the email servers or accounts of small and
medium companies, often targeting those with business in Asia countries.
• Cyber criminals gain access to email accounts and  search through email
accounts looking for sensitive information such as outstanding, unpaid
invoices or data relating to financial transactions and business between
supplier, vendor and clients.

BVRIT HYDERABAD College of Engineering for Women


46

• When cyber criminals identify a sale or a due


invoice, the fraudsters then send various
fictitious emails from the hacked email account
or an email address replicated to the original
purporting to be in charge of the sale or due
invoice to be paid, the fraudster is then asking
for transfers of funds into a nominated bank
account, usually giving an excuse that there is a
problem at the bank and an alternative account
needs to be used.

BVRIT HYDERABAD College of Engineering for Women


47

Email Fraud Investigation
• Digitpol's Cyber and Fraud Team are certified fraud and forensic examiners
and can deploy to assist with all cases related to email fraud, email spear
phishing attacks, email scams and on-line related fraud.

• Digitpol can deploy forensic


examiners to investigate hacking,
determine how it took place and
report the findings, Digitpol
ensures that hackers are not active
in your network and ensure your
user accounts policies and rules are
configured correctly to prevent
further attacks.

BVRIT HYDERABAD College of Engineering for Women


48
49

Data theft and leak investigation


• Digitpol’s data breach and leak investigation services, range from identifying
the source of the leak, the digital tracing of the problem, forensic investigation
and detailed reporting.
• They protect your brand and re-build trust with the individuals impacted by a
breach or data leak. If you suspect that your company’s data has been breached
or compromised, you immediately face several time-sensitive and highly
technical questions from enforcement bodies and the individuals impacted by a
breach or data leak. 
• Digitpol’s digital investigators, digital forensics teams and legal experts can
help companies collect evidence to fully understand the scale and the impact of a
breach.

BVRIT HYDERABAD College of Engineering for Women


50

• The evidence discovered can help you protect your business and prevent further
breaches.

BVRIT HYDERABAD College of Engineering for Women


51

BVRIT HYDERABAD College of Engineering for Women


52
53

Drone Forensic
Digitpol's expert forensic technology to carry out forensic acquisition of data from the supported
drones.
• Serial number of the  drone aircraft and some internal
components such as MAC, IMEI, & IMSI
• Version numbers for firmware
• Metadata from operations such as launching, waypoint
logs, GPS available or unavailable during flight.
• Geo location information for critical locations –
launching, landing, and home or return location
• Full flight path information
• Wifi Data | SSID | MAC | I.P
• Bluetooth | Paired devices | Timestamp

BVRIT HYDERABAD College of Engineering for Women


54
WiFi Forensics
• Digitpol Cyber Crime Team specialize in wireless network
analysis, offer RF site surveying, WiFi network scan and
analysis, Secured wireless network installation and Wi-Fi
security services for private and public Wi-Fi networks.
• Digitpol developed a probe named “Wi-Fi Signal Analysis”
to detect Wi-Fi snooping, payload injection, rogue devices
and Wi-Fi Spying in seconds, the probe operates on-location
and the data is sent to an AI based database for analysis
which then alerts CSO and CIO’s.

• The probe has prevented thousands of hacking attempts on companies networks


and prevented spying on devices installed on networks.

BVRIT HYDERABAD College of Engineering for Women


55

• They perform Surveys to record all Wi-Fi networks on the 2.4GHz and 5GHz
spectrum to determine what devices are on your network and if any rogue devices
are present.

BVRIT HYDERABAD College of Engineering for Women


56

• Digitpol’s Wi-Fi experts are certain Wi-Fi and IOT over-the-air attacks will
rise in 2020, Digitpol’s team are conducting Wi-Fi audits for business across
Europe, the probe audits details such as the number of connected devices on a
network, Wi-Fi traffic, approved Wi-Fi devices, security flaws, unauthorized
devices and instant upgrades.
• The audits have so far discovered out-of-date firmware allowing remote control,
hijacked routers, modified firmware, many connected unauthorized devices and
active interception.
• The probe can be deployed as a fixed install to sites to detect Wi-Fi interference
within 900ms.

BVRIT HYDERABAD College of Engineering for Women


57

WiFi Safe or UnSafe ?


Special Techniques for Forensics 58

Auditing.
• Forensic accounting is a type of accounting which cross-checks the various
financial records of a business to find any indication of fraud being committed
and also provides an in-depth analysis of the financial books which could be
presented in the court of law as evidence.

• Forensic accountants can be considered as


financial detectives who go through every
transaction that is recorded and try to find
any fraudulent or illegal activity.

• To be a respectable forensic accountant you


are required to have certain qualities.

BVRIT HYDERABAD College of Engineering for Women


59
60

1. Reviewing Public Documents and Doing


Background Checks
• The documents made available to the public
are scrutinized as they are the easiest to obtain.
• Thorough background checks of a particular
company are done to see the past dealings of
the business.
• Public Documents would include any
information in the public database, the
corporate records and any information which is
legally available on the internet.

BVRIT HYDERABAD College of Engineering for Women


61

2. Conducting Interviews
• Conducting an interview is an essential
technique which can transform an unwilling
person into a source of valuable information
which helps in fully understanding all the
facts.
• An interview should be conducted by
accurately assessing the gravity of the situation
and preparing the questions according to it.
• Discussions should take every little detail into
account and look at the greater picture to
figure out the magnitude of the illegal activity
and the culprit responsible.
BVRIT HYDERABAD College of Engineering for Women
62

3. Gathering Information from Trustworthy Sources


• Information provided by a confidential and trustworthy source can be
precious to any case.
• When a piece of information is gained from a confidential source or a
confidential informant, all the necessary precautions should be taken to hide
the identity of the so-called cause.
• A forensic accountant should try to have as many confidential sources
possible because such sources can virtually guarantee a correct result.

BVRIT HYDERABAD College of Engineering for Women


63

4. Analyzing Evidence
• Proper analysis of the obtained evidence can point to the guilty party and can
also assist to understand the extent of the fraud committed in the business.
• This analysis would also help in understanding how secure the company is
against financial scams and installing various austerity measures to prevent any
such future situation.
5. Surveillance
• This can be done physically or electronically and is one of the conventional
measures conducted to uncover any fraud which can be done by monitoring and
tracking all the official emails and messages.     

BVRIT HYDERABAD College of Engineering for Women


64

       
6. Going Undercover
• This is an extreme measure and should be used only as a last resort.
• It is best left to the professionals as they have the proper knowledge of how
and where to conduct the investigations.
• Even a small mistake while being undercover can signal the offender that
something is wrong and the person might vanish.
7. Analyzing the Financial Statements
• This is a precious tool for finding out the fraud committed. All the necessary
details are summarized in the financial statement, and the analysis of these
statements can help a forensic accountant to figure out the scam.

BVRIT HYDERABAD College of Engineering for Women


65

Thanks!
Any questions?

You might also like