Chain of Custody - PPT(1)(1).pdf

chain of custudy

1. Research Topic: Study on Chain of Custody
CERTIFICATE COURSE
ON
FORENSIC ACCOUNTING AND FRAUD
DETECTION (FAFD)
Research By: CA Suman Dangol
Membership No: 409(ICAN), 510712 (ICAI)
Research Topic: Chain of Custody 1

2. CHAIN OF CUSTODY
The chain of custody established whenever an
investigator takes custody of evidence at a crime
scene.
The chain is maintained when evidence is
received from another officer or detective.
Research Topic: Chain of Custody 2

3. CollectionExamination Analysis Reporting
FLOW OF CHAIN OF CUSTODY
Media Data Information Evidence
Maintaining records of all
chain.
The concept of "chain of
custody" pertains to a step-by-
step record keeping process
that captures the entire journey
of physical or electronic
evidence, from collection to
analysis.
Research Topic: Chain of Custody 3

4. 1.Assess the Crime scene: this process involves assessing the case,
interviewing individuals, and meticulously recording all findings in order to
determine the nature of the crime and the whereabouts of potential evidence.
2.Collection phase: identifying potential sources of data and obtaining forensic
information from them. These sources may include desktops, storage media,
routers, cell phones, and digital cameras
3.Analysis phase: this involves examining the collected data/files and finding
out the actual evidence. The computer forensic investigator must trace, filter,
and extract hidden data during the process.
STAGES OF FORENSIC INVESTIGATION
IN DIGITAL FORENSICS
Contd…
Research Topic: Chain of Custody 4

5. 4.Report phase: The report generation phase records the evidence data found
out by each analysis component.
5.Court proceedings: The evidence collected during this thorough
investigation will be presented in court, with team members potentially being
summoned to elaborate on their findings and the methods used to identify the
suspect.
STAGES OF FORENSIC INVESTIGATION
IN DIGITAL FORENSICS
Research Topic: Chain of Custody 5

6. OBTAIN RELEVANT EVIDENCE
Evidence can be gathered using various techniques, such as:
oTesting Controls to gather evidence which identifies the weaknesses,
which allowed the fraud to be perpetrated
oUsing Analytical Procedures to compare trends over time or to provide
comparatives between different segments of the business
oApplying Computer Assisted Audit Techniques, for example to identify
the timing and location of relevant details being altered in the computer
system
Contd…
Research Topic: Chain of Custody 6

7. OBTAIN RELEVANT EVIDENCE
Evidence can be gathered using various techniques, such as:
oDiscussions And Interviews with employees
oSubstantive Techniques such as reconciliations, cash counts and reviews
of documentation.
Research Topic: Chain of Custody 7

8. RISK & CHALLENGES WITH THE CHAIN OF CUSTODY
1.Breaks in the Chain: whenever there is a disruption in the sequence of events
during the transfer of evidence between two stages, it casts doubt on the
reliability of the evidence.
2.Transfers of Custody: whenever custody is transferred, it introduces a
potential vulnerability. The risk of mishandling or misplacing evidence rises as
more handovers occur.
3.Technological Advances: as our reliance on digital evidence continues to
grow, it presents significant hurdles in preserving the chain of custody for
electronic data.
4.Contamination and Tampering: evidence can be compromised or modified
during handling, making it unsuitable for use in a court of law.
Contd…
Research Topic: Chain of Custody 8

9. RISK & CHALLENGES WITH THE CHAIN OF CUSTODY
5.Resource Constraints: inadequate resources, both for personnel and
technology, can hinder the establishment and upkeep of a strong chain of
custody. .
6.Lack of Standardization: discrepancies in protocols and record-keeping
among different jurisdictions and agencies can pose significant obstacles to the
credibility and acceptability of evidence.
7.Time Sensitivity: The efficiency of evidence processing and adherence to
timelines can be called into question if there are delays or missing pieces of
information.
8.Human Error: When evidence is mishandled or overlooked, it puts the entire
chain of custody at risk, which can result in legal difficulties.
Research Topic: Chain of Custody 9

10. PREVENTION
Implementing Technology Solutions such as barcode systems, and
blockchain, the security and traceability of evidence can be greatly enhanced
Implementing Regular Quality Assurance Checks at every step of the chain
of custody, any potential issues can be quickly identified and resolved.
Encouraging Effective Communication and collaboration throughout the
chain of custody is crucial.
Keep Evidence Safe and Secure by utilizing our state-of-the-art storage
facilities.
Establish Detailed Documentation Protocols, including the use of
standardized forms and digital records, to record every transfer and handling
of evidence.
Contd…
Research Topic: Chain of Custody 10

11. PREVENTION
Create a Comprehensive Training Program for all chain of custody
participants, emphasizing the critical importance of proper protocols,
documentation, and the potential consequences of errors.
Provide Regular Updates and Refresher Courses to personnel to keep them
informed about changes in procedures, technologies, and legal requirements.
Create Secure Facilities With Limited Access for the transfer and storage of
evidence.
Implement Specialized Chain of Custody Management Software to automate
and streamline the tracking and documentation process.
Research Topic: Chain of Custody 11

12. Research Topic: Chain of Custody 12