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.

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.

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.

Every person who handles evidence must be accounted for and recorded as a link in an unbroken chain of custody, from crime scene to courtroom. Without a continuous record showing that evidence has been kept safe and secure from the crime scene to the lab and ultimately the courtroom, evidence may be rendered inadmissible in court.

From the moment the first police officer arrives at the crime scene, he follows a strict set of procedural guidelines designed to protect him and everyone else who's present; guard evidence against damage, contamination, or loss; and document everything that occurs at the scene. Following these procedures and maintaining control of the scene until the crime-scene investigators arrive offer the best chance of getting the evidence needed to identify and convict the perpetrator.

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.

Evidence is anything that can be used to determine whether a crime has been committed. Evidence may link a suspect to a scene, corroborate or refute an alibi or statement, identify a perpetrator or victim, exonerate the innocent, induce a confession, or direct further investigation. All evidence is not created equal.