The Banking Executive Magazine - February 2022

Level Up Forensic Skills of Arab Banks • Digital Vehicle Forensics: Vehicle forensics has typically been an area where investigators gather physical evidence, includ- ing fingerprints, fluid samples, and trace materials like dirt. Also, they can physically examine the car to determine how an accident, crash, or terrorist attack occurred. How- ever, as vehicles have become more technologically sophisti- cated, it has opened the field of digital vehicle forensics where sci- entists and investigators can gather data such as recent destinations, typical routes, personal data, and favourite locations. • Social Network Forensics: Over 3.6 billion people are on so- cial networks, and this number is projected to increase to 4.5 by 2025. Today the social media data for a particular subject can be daunting. Recently, to help evalu- ate this data, scientists have devel- oped models for analysing the information gleaned from social networks. In order for automated data analysis to be accepted in court, it has to be based on models that are reproducible, explainable, and testable. • 3D Technology: Forensic scientists often receive physical evidence that needs to be pieced back together. This is called physical fit and is a well-recog- nized method of determining that two pieces are from the same source. This evidence can be a va- riety of materials, and often they can be relatively fragile such as bones. • Drone Forensics: The increased popularity of these unmanned aerial vehicles has given criminals a new tool to smuggle drugs, perform illegal sur- veillance, and attack victims. Advances in forensics technologies in 2021 and earlier include: • Laser Ablation Inductively Coupled Plasma Mass Spectrometry (LA- ICP-MS) • Alternative Light Photography • High-Speed Ballistics Photography • Video Spectral Comparator 2000 • Digital • 3D Forensic Facial Reconstruction • DNA Sequencer • Forensic Carbon-14 Dating • Magnetic Fingerprinting and Auto- mated Fingerprint Identification (AFIS) • Link Analysis Software for Forensic Accountants FORENSIC RELATED RULES AND REGULATIONS In the United States, Forensic science is a critical element of the criminal justice system. Forensic scientists ex- amine and analyse evidence from crime scenes and elsewhere to de- velop objective findings that can as- sist in the investigation and prosecution of perpetrators of crime or absolve an innocent person from suspicion. The United States Department of Jus- tice maintains forensic laboratories at the Bureau of Alcohol, Tobacco, Firearms, and Explosives, the Drug Enforcement Administration, and the Federal Bureau of Investigation. The Department, through the National In- stitute of Justice, is a sponsor of cut- ting-edge research. Its labs serve as a model for government forensic agencies at the federal, state and local levels. The Department strives to set the global standard for excel- lence in forensic science and to ad- vance the practice and use of forensic science by the broader com- munity. The United States Department of Jus- tice is in the process of developing guidance documents governing the testimony and reports of its forensic experts. These documents, known as “Uniform Language for Testimony and Reports” or ULTR documents, are designed to provide guidance on the submission of scientific state- ments by the Department’s forensic examiners when drafting reports or testifying. Testimony monitoring is a quality as- surance mechanism to ensure testi- mony is consistent with mandatory laboratory policies and procedures, properly qualified and appropriately communicated, and in conformity with any applicable ULTR. The Department posts quality man- agement system documents online to promote the scientific value of trans- parency and enhance knowledge of Department forensic policies and practices by the stakeholders. These documents include quality assurance measures, laboratory policies, and standard operating procedures for testing and analysis, and summaries of internal validation studies for forensic methods and techniques that are currently used by Department labs. In January 2017, the Department is- sued Supplemental Guidance for Prosecutors Regarding Criminal Dis- covery Involving Forensic Evidence. The Supplemental Guidance pro- vided new Department-wide guid- ance on criminal discovery in cases with forensic evidence. The United States Department of Jus- tice has created a working group made up of state and local forensic science practitioners and a small number of researchers to advance coordination and collaboration. The National Institute of Justice (NIJ), in partnership with the Forensic Tech- nology Center of Excellence at RTI International, has formed the Foren- sic Laboratory Needs – Technology Working Group (FLN-TWG). FORENSIC AUDIT A forensic audit is an analysis and re- view of the financial records of a company or person to extract facts, which can be used in a court of law. Forensic auditing is a speciality in the accounting industry, and most major accounting firms have a de- partment for forensic auditing. Foren- sic audits include the experience in accounting and auditing practices as well as expert knowledge of forensic the BANKING EXECUTIVE 10 ISSUE 158 FEBRUARY 2022