Chapter 1: Intro to Forensic & Investigative Accounting Flashcards

The different types of glass that are often found, such as glass from a window, lamp, headlights, or bottles, each have unique properties that can be measured and compared. When glass is shattered by a forceful impact, it scatters for distances up to nine feet or so, and can easily become lodged in a suspect’s shoes, clothing, or hair. Broken glass at a crime scene is a very important type of forensic evidence. Different types https://bookkeeping-reviews.com/ of glass from different sources, such as windows, bottles, or headlights, have unique chemical and physical properties that can be measured and compared. Using proper collection and preservation techniques when taking samples of glass fragments from a crime scene is crucial in order to avoid altering the evidence or missing important information. Before any samples are taken, the entire scene should be photographed in detail.

This is a precise way of matching a sample to a possible source. An area of accounting in which the accountant offers expert service to the general public. An area of accounting that uses accounting, auditing, and investigative skills to conduct investigations into theft and fraud. The examination of financial statements by a certified public accountant in order to express an opinion as to the fairness of presentation.

Related Flashcards

Studypool matches you to the best tutor to help you with your question. Completing the challenge below proves you are a human and gives you temporary access.

An area of public accounting ranging from development of accounting and computer systems to support services for marketing projects and merger and acquisition activities. The scanning electron microscope uses electrons rather than light to create a magnified image of a sample. With proper sample preparation, a sample can be viewed under very high magnification, breaking it down to its actual physical and chemical components.

Company

Refractive index (RI) is a unique property of any type of glass that can be used to compare a sample to a source, such as a broken window in someone’s home. Databases of many RI values for various glasses exist in the industry. But often, glass samples found at crime scenes are very small, so it’s difficult to measure this parameter directly. For this reason, techniques are used in which the sample is immersed in a liquid of known RI, and if the sample seems to disappear, then its RI matches that of the liquid. This is one way to tell whether a sample matches an original source, like a broken window. Broken or shattered glass found at a crime scene is an important piece of forensic evidence.

Samples of glass should not be put in glass vials, but cardboard boxes, paper bindles, or envelopes of some kind should be used. Any tape that is used for sample collection should be low-adhesive so it does not adhere to itself. An area of public accounting involving tax advice, tax planning, preparing tax returns, and representing clients before governmental agencies. An area of accounting within a company that involves such activities as cost accounting, budgeting, design and support of accounting information systems, and tax planning and preparation.

ACCT 8710 Chapter 1 – Forensic Accounting: ACCT 8710…

Tape measures can be used in the photographs to show the distances that the broken glass has traveled. A glass sample can be visualized under a microscope to determine its unique surface features, such as finishes, patterns, dents, grooves, or similar traits. This is a simple way https://bookkeeping-reviews.com/intro-to-forensic-investigative-accounting-chp-1/ of determining whether a sample matches a representative source. If fragments are wet, they should be allowed to air dry before being packaged. For small fragments, it is important to use containers that are not too large so that the glass doesn’t bounce around and break further.