Reference no: EM133182934

Opinion

Humans are not infallible. We all make mistakes and sometimes they are big ones. For fraud examiners, the unintentional deletion of a critical digital file in a case under investigation is a big concern because it may cause the loss of the evidence needed to prosecute criminal behavior.In cases like this, it is important not to panic. Accidental file deletion can often be recovered. Deleted files can often be successfully retrieved by analyzing the content of the Recycle Bin, a temporary storage they are placed before being erased. If deleted files do not show up in the Recycle Bin, there are still good chances to recover them by using one of the many commercial data recovery tools. The principle of deleted file recovery is based on the fact that Windows does not wipe the contents of the file when it is being deleted. Instead, a file system record storing the exact location of that file on the disk is being marked as "deleted". The disk space previously occupied by the file is then advertised as available - but not overwritten with zeroes or other data just yet (Gubanov, 2012).

Although the deletion of the digital file by the Fraud Examiner, in this case, was accidental, it is important to analyze the causes, and the items in the Code of Professional Ethics and/or Code of Professional Standards that may have been violated. Members of the Association of Certified Fraud Examiners have been pledged to act with integrity and to perform their work in a professional manner. They have a professional responsibility to their clients, the public interest, and each other, a responsibility that requires subordinating self-interest to the interests of those served (ACFE, 2020).The Certified Fraud Examiners (CFE) Code of Professional Standards states that Certified Fraud Examiners shall be competent and shall not accept assignments where competence is lacking. In some circumstances, it may be possible to meet the requirement for professional competence by the use of consultation or referral (ACFE, 2020). On the other hand, the Code of Professional Ethics of the Association of Certified Fraud Examiners (ACFE) states that an ACFE Member shall, at all times, demonstrate a commitment to professionalism and diligence in the performance of their duties. They shall, at all times, exhibit the highest level of integrity in the performance of all professional assignments, and will accept only assignments for which there is a reasonable expectation that the assignment will be completed with professional competence (ACFE, n.d.). In this case, it is probable that the CFE involved in the issue did not have the training and knowledge required to handle the digital evidence, and even so accept the assignment, and not used the service of a specialist.

Also, the Standards of Examination in the CFE Code state that Certified Fraud Examiners shall endeavor to establish effective control and management procedures for documents, data, and other evidence obtained during the course of a fraud examination. CFEs shall be cognizant of the chain of custody including origin, possession, and disposition of relevant evidence and material. CFEs shall strive to preserve the integrity of relevant evidence and material (ACFE, 2020).In this case, the standard of evidence was compromised, because the CFE did not take appropriate steps to safeguard and preserve the relevant evidence collected during the fraud examination.