FORENSICS JOURNAL Welcome to the fifth annualStevenson University Forensics Journal. This year, our authors cover a wider range of topics than ever before. New areas of exploration include immigration marriage fraud, construction fraud, arson investigation, and fraud predictors in non-profit organizations. As a result, articles extend beyond our usual focus areas of accounting, information technology and law. In the Master’s in Forensic Studies program, students are encouraged to consider their own careers and education and to bring those experiences into their choices for research topics. Our students vary widely in their skills, expertise, location, age and interest areas, allowing us to harness those differences into the dynamic and rich group of articles presented this year. Each edition of the Journal is meant to bring the field of Forensic Studies to the public in a way that is understandable and relevant to the reader. It is my hope that you agree we have done so in this fifth edition and that you enjoy the diversity of its content. Carolyn Hess Johnson, Esquire Editor and Publisher 1 STEVENSON UNIVERSITY 2 FORENSICS JOURNAL TABLE OF CONTENTS INTRODUCTION IS FAIR VALUE ACCOUNTING CAROLYN JOHNSON A FRAUD RISK? 1 37 COURTNEY MOORE INTERVIEW WITH SCOTT DECKER, PH.D DEMOLISHING CONSTRUCTION FRAUD STEPHANIE WITT 4 43 KRISTI O’CONNOR PRINT TECHNOLOGY AND FORENSICS SOCIAL MEDIA PUBLIC OUTREACH: 8 AMIRA’ EDEN IS THE PUBLIC PLAYING A ROLE IN 49 THE CRIMINAL JUSTICE PROCESS? ERIC SHIFFLET THE METHODS TO PREVENT AND DETECT FRAUD IN THE SUPPLEMENTAL NUTRITION 14 ASSISTANCE PROGRAM THE WAR ON TERROR: HABEAS VALERIE ROEBUCK CORPUS, INDEFINITE DETENTION, 53 AND EVIDENTIARY MATTERS U.S. CITIZENSHIP AND IMMIGRATION JAMES SEVISON SERVICES: INVESTIGATING AND PREVENTING 20 IMMIGRATION MARRIAGE FRAUD WILL THE FUTURE OF DIGITAL FORENSICS SARA E. TORRES AND LAW ENFORCEMENT INVESTIGATION 59 STRATEGIES NEED TO ADAPT TO HOW FORENSIC SCIENCE HAS INFLUENCED MALICIOUS HARDWARE DEVICES? WILDLIFE INVESTIGATIONS WESTCOTT HYDE 26 MEGAN ANSBERRY FRAUD PREDICTORS AND NON-PROFIT WHAT ARE THE BEST PRACTICES FOR ORGANIZATIONS PREVENTING, IDENTIFYING AND INVESTI- 64 RENITA DANDRIDGE - SHOATS 31 GATING ARSON BY FIREFIGHTERS? CHRISTOPHER ALLEN 3 STEVENSON UNIVERSITY Interview with Scott Decker Stephanie Witt SCOTT DECKER, BIOGRAPHY the company that I worked for was to research new procedures for marketing infectious disease diagnostics using DNA, which was at Dr. Scott Decker received his Ph.D. in Human this time in its infancy. At this point, the patent for PCR was being Genetics from the University of Michigan held by a corporation named Cetus, and was not available for use. I in 1982 where his studies focused on serum spent several years researching alternative methods to PCR, but noth- proteins.. He then became a Post-Doctoral ing proved more successful than PCR which was eventually licensed Fellow at Harvard Medical School in the for use. PCR has revolutionized the field of Biotechnology. Department of Biological Chemistry where he studied DNA replication mechanisms. Fol- WHAT IS THE RESPONSIBILITY OF THE HAZARDOUS lowing his time at Harvard Medical, he joined a small biotechnology MATERIALS RESPONSE UNIT (HAZMAT)? startup company in Boston. In 1990, he applied to the FBI and after graduating from the academy, he became a special agent. His first The Hazardous Materials Response Unit included Special Agents with appointment with the FBI was investigating bank and armored car backgrounds in science including, Biology, Chemistry, and Medi- robberies in Boston from 1990-1997. He was then transferred to the cine. The goal was to prepare for an event of the use of weapons of Hazardous Materials Response Unit (HAZMAT) where he stayed mass destruction against the United States. We were responsible for until 2001. He worked as a Special Agent and Supervisory Special developing methods for processing crime scenes that were associated Agent on the Amerithrax investigation from 2001-2007. Currently, with methods of mass destruction. These would include Radiologi- Dr. Decker works at American International Biotechnology, LLC cal, Chemical, and Biological warfare. We also responded to crime as the Director of Security. Dr. Decker is currently writing a book scenes around the country, because at the time there were very few detailing the Anthrax case titled: Attribution: Inside the FBI’s Anthrax agents trained in Hazardous Materials evidence collection. One case Investigation--An Evolution of Forensics. I worked on was in Texas where several individuals were trying to weaponize Rabies, HIV, and Botulism. WHAT ARE YOUR CURRENT RESPONSIBILITIES AT AIBIOTECH? HOW DID THE FBI HAZARDOUS MATERIALS RESPONSE UNIT DIFFER FROM THEIR COUNTERPART, THE FBI BOMB I currently act as Director of Security at AIBioTech. I oversee a range DATA CENTER? of security programs for our company. I ensure that we adhere to The Health Insurance Portability and Accountability Act of 1996 The FBI Bomb Data Center was responsible for investigating crimes (HIPAA) to protect our patients who seek our services We also involving bombs and explosives. However we did work closely maintain a Bio-Safety Level 3 Laboratory which means that we are a with them on cases involving what are known as “dirty bombs” or containment laboratory certified to work with dangerous pathogens, bombs that combine radioactive or biological materials with con- including Bacillus anthracis. In order to obtain this safety level, we ventional explosives. A bomb expert would be needed to determine must adhere to the safety guidelines and protocol set forth by the if the device was explosive but a hazardous materials expert would Center of Disease Control (CDC). I also oversee restricted access of be needed to examine potential radioactive or biological materials. employees and personnel, closed circuit TV to monitor work, negative On occasion, someone who is responsible for producing destruction and positive air pressure for ventilation and other security measures devices such as bombs and explosives, is also experimenting with necessary to protect the sensitive materials and information that our weaponizing other materials such as botulism, radiation, and other organization is responsible for. chemical hazards. Today the Bomb Data Center of the late 1990s has evolved into the FBI’s Hazardous Devices Operations Section. COULD YOU EXPLAIN SOME OF THE ADVANCEMENTS IN DNA THAT YOU WERE INVOLVED IN DURING THE EARLY DURING YOUR TIME WITH THE FBI HAZARDOUS MATE- YEARS OF YOUR CAREER? RIALS RESPONSE UNIT, YOU WERE RESPONSIBLE FOR RESPONDING TO THE SEPTEMBER 11, 2001 ATTACKS. During the mid-80’s, biotechnology companies were just start- COULD YOU GIVE SOME BACKGROUND ON YOUR ing to appear and take off. These were the early days of polymerase RESPONSIBILITIES? chain reaction (PCR). PCR is a method for replicating DNA which involves a series of heating and cooling cycles necessary to denature, Following the 9/11 attacks we set up a command post at ground zero, anneal, and elongate the original DNA strand to produce replicated the site where the trade center collapsed. There were several reasons copies of the strand. At this time the PCR procedures were com- that the services of the FBI Hazardous Materials Response Unit were pleted exclusively by hand and would require manually alternating the needed. Since there were several unstable buildings, engineers were tubes from ice to heat. Heat stable polymerase was being developed stationed at the site to monitor the remaining buildings in the area. at this time which allowed this process to be automated. The goal of 4 FORENSICS JOURNAL Lasers were setup to measure the movement of these buildings. If a Terrorism is an act of violence or disruption to change government building moved out of specification, the buildings were evacuated. action. It is important to characterize certain crimes as acts of terror- HAZMAT teams were also present to address the hazards related to ism because these types of crimes are the number one priority for FBI confined spaces. We were responsible for evidence recovery associ- resources. With crimes characterized as acts of terrorism, no potential ated with hazardous materials which included jet fuel, smoke, burned leads go uninvestigated. In addition, the charges for an act of terror- materials, and possible toxic fumes. Another reason we were stationed ism may carry the death penalty. In the case of international terror- there was in the event of a second attack, which could possibly have ism, this characterization is very important because it invokes the use been biological or chemical in nature. I was stationed there for 2-3 of the United States Foreign Intelligence Surveillance Court (FISA weeks following the attacks. Court) instead of the United States criminal court. AS A SPECIAL AGENT AND SUPERVISORY SPECIAL AGENT, GETTING BACK TO THE ANTHRAX ATTACKS, WHAT WERE YOU WORKED WITH ANTHRAX. WHAT EXACTLY IS THE INITIAL STEPS TAKEN TO ANALYZE THE SUSPECTED ANTHRAX AND HOW IT CAN BE CONTRACTED? ANTHRAX? Anthrax is the disease caused by the bacteria; Bacillus anthracis. When The first step was to determine the strain of Anthrax bacteria that was an individual is infected by the bacteria, they are said to have con- being used in the attacks. At the time, there were close to one hun- tracted Anthrax. Anthrax can be contracted by either inhalational, dred known strains of the Anthrax bacteria. Only two laboratories in cutaneous, or gasteointestional means. Cutaneous Anthrax is the most the country had the ability to identify the strain of the Anthrax and common but is the least lethal whereas, inhalational Anthrax is almost because the procedure used was very new at the time, it was impor- always 100% lethal unless treated immediately but is much less seen. tant that both laboratories conducted the analysis. The remedy for inhalational Anthrax is high levels of intravenous anti- biotics administered immediately. In 2001 there were 5 fatalities, but Within 24 hours, both of the laboratories conducting the analysis there also were several survivors who were put on antibiotics.