Forensics: Expert Guides and Resources

Most of the time, forensic accounting is used when someone commits fraud. For this reason, forensic accountants are often referred to as fraud investigators or fraud examiners. Fraud takes many forms, but no matter how you look at it, fraud is theft; it is profiting by deceit or trickery and involves the theft of funds or information or the use of someone's assets without permission.

Ever wonder just how prevalent various crimes are? Or about what you should do if you witness a crime? This Cheat Sheet covers that and more, such as how investigators approach a crime scene and the tools they bring to bear in their search for clues, as well as how the medical examiner or coroner determines the cause, mechanism, and manner of death.

Between 1969 and 1975, a series of brutal sexual homicides swept through the Pacific Northwest, Utah, and Colorado. The victims were strikingly similar in that each had dark hair that was parted down the middle. The suspected killer, a male, often wore a fake cast and feigned an injury, thus seeking his victims' help with some task.

Because forensics is such a hot topic these days, millions of viewers are becoming armchair experts on that subject. But is Hollywood reliable? Sometimes yes, sometimes no. The quick death A gun is shot or a knife is thrown and down goes one of the bad guys, perhaps clutching his chest or taking one last dramatic breath, but either way, he's instantly a goner.

Forensic analysis of most physical and biological evidence is conducted for two purposes: identification and comparison. Identification determines what exactly a particular item or substance is. Is that white powder cocaine? Is that brown stain dried blood? After testing, a forensic examiner may state that the substance in question is present, not present, or that testing was inclusive and the presence of the substance can't be ruled in or ruled out.

The first officer to arrive at a crime scene must take certain steps to preserve life and evidence. Only after these duties are performed can analysis of the scene begin. These steps include: Ensuring the officer’s personal safety and that of any fellow officers, victims, suspects, and witnesses. Offering first aid to any injured persons and calling for medical help.

The first step in gathering evidence is finding it, and that means taking an orderly approach to searching the crime scene. Many items, such as corpses and weapons, may be readily visible, but others, particularly smaller materials or bits of trace evidence, require diligence on the part of investigators. In homicides, investigators target points of entry and exit and the area near the body; in robberies, open safes, cabinets, or drawers are good starting points.

After doing an initial walk-through of the crime scene, the investigator begins mentally formulating a hypothesis of the crime, focusing on the likely sequence of events and the locations and positions of everyone present during the crime. Information like the following may be critical in determining the truthfulness of a suspect or the reliability of a witness: Shoeprints may reveal a perpetrator's every step.