Application of Forensic Audit: An Investigative Tool to Combat With Banking Frauds

2021 ◽  
Vol 56 (10) ◽  
pp. 66
Author(s):  
Pinaki Ghosh
Keyword(s):  
2021 ◽  
pp. 002201832110274
Author(s):  
Philip NS Rumney ◽  
Duncan McPhee

The article explores the idea of ‘offender-centric’ policing in cases of rape, with its focus on suspect and offender admissions and behaviours. It features discussion of 11 cases, illustrating offender-centric pathways to charge or conviction, the challenges facing complainants, suspects and police officers, along with missed opportunities to focus on a suspect’s behaviour. The importance of victim care and support is discussed, and it is argued that victim care should accompany an offender-centric approach to rape investigation. It is also argued that there are potential dangers with offender-centric tactics, specifically, that without due care it may become a self-confirming investigative tool influenced by confirmation bias which may lead to flawed decision-making. The article concludes by arguing that offender-centric policing has benefits in those cases with suspects who engage in predatory behaviour, have a history of previously undisclosed sexual offending and domestic violence and other problematic behaviours. It also has value in focusing the attention of investigators on what steps were taken by a suspect to ascertain the complainant’s consent. While the offender-centric approach cannot address all investigative challenges in rape cases, it is a useful addition to existing strategies.


Author(s):  
Luke Ryan ◽  
Megan Mathieson ◽  
Tegan Dwyer ◽  
Marcus Edwards ◽  
Libby Harris ◽  
...  

Author(s):  
Sorrek Penn-Edwards

The qualitative research methodology of phenomenography has traditionally required a manual sorting and analysis of interview data. In this paper I explore a potential means of streamlining this procedure by considering a computer aided process not previously reported upon. Two methods of lexicological analysis, manual and automatic, were examined from a phenomenographical perspective and compared. It was found that the computer aided process - Leximancer - was a valid investigative tool for use in phenomenography. Using Leximancer was more efficacious than manual operation; the researcher was able to deal with large amounts of data without bias, identify a broader span of syntactic properties, increase reliability, and facilitate reproducibility. The introduction of a computer aided methodology might also encourage other qualitative researchers to engage with phenomenography.


Author(s):  
Heegde Annemarie ter ◽  
Rousseva Ekaterina

This chapter details how Regulation 1/2003 equipped the European Commission with the power to take statements from natural or legal persons. It enables the Commission to interview any persons who may be in possession of useful information for an investigation, record the statements made, and use them as evidence. Giving an interview is a voluntary act. The Commission cannot compel a person to do so, nor can it fine the person for having provided incomplete or misleading information. This makes the power to take statements a much softer investigative tool than requests for information or inspections that come with the possibility to impose fines and periodic penalties. While this is a downside, the voluntary nature of giving an interview has certain advantages. It allows for a spontaneous discussion that may enable the Commission to collect valuable information that could not have been collected otherwise. Moreover, the power to take statements allows the Commission to reach out to informants who do not carry out an economic activity and thus do not qualify as undertaking in the meaning of Articles 101 and 102 TFEU. The chapter then considers the procedure for conducting an interview.


Icarus ◽  
2020 ◽  
Vol 350 ◽  
pp. 113927
Author(s):  
Roberto Bugiolacchi ◽  
Christian Wöhler
Keyword(s):  

2011 ◽  
Vol 2 (1) ◽  
pp. ar.2011.2.0003 ◽  
Author(s):  
Tafadzwa P. Makarawo ◽  
David Howe ◽  
Samuel K. Chan

Fiberoptic nasoendoscopy (FNE) is a powerful investigative tool in ear, nose, and throat practice in which its use in the management of epistaxis is varied among clinicians. The practice of assessing the nasal cavity after removal of nasal packs is common but its usefulness has not been evaluated. Therefore, we assessed the benefits of routine FNE after removal of nasal packs in epistaxis patients. Our study was performed retrospectively involving 62 adult patients admitted over a 6-month period between 2005 and 2006. Data regarding the emergent management of epistaxis cases on presentation, the use of FNE, and the final diagnosis and outcome of each patient were specifically investigated during the study. Anterior rhinoscopy was performed in 27 patients at initial presentation, of whom 45% (10/27) had anterior bleeding points identified. FNE examination after removal of nasal packs in eight patients yielded evidence of a posterior bleeding point in only one case (12.5%). Of those patients in whom anterior rhinoscopy revealed no anterior bleeding point at presentation (17/27), 12 patients went on to have FNE after removal of their nasal packs, and of these, 33% (4/12) of patients were found to have a posterior bleeding vessel. Overall, FNE was performed in 24 patients, of whom only 1 (1/24) had an active posterior bleeding vessel needing nasal repacking. Four patients (4/24) had prominent posterior vessels that required no intervention, 1 patient (1/24) had new pathology identified, and in the remaining 18 cases (18/24), FNE yielded no additional information to modify management. The routine performance of FNE in all epistaxis patients after pack removal does not appear to convey any additional benefit. We advocate the use of FNE when anterior bleeding has been excluded or bleeding is persistent and that careful nasal examination by anterior rhinoscopy should be the cornerstone of assessment.


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