Digital Footprints & Cyber Forensics: Following the Hidden Trail

Why It Matters

In today’s environment, financial misconduct rarely happens without a supporting digital ecosystem, emails, chat applications, remote access tools, ERP log trails, cloud storage, USB connections and mobile messaging apps all play a part.

Even when perpetrators attempt to cover their tracks, forensic tools capture what the human eye cannot. Proper evidence preservation and forensic protocols are critical, once digital evidence is mishandled, it may become inadmissible or unusable.

Key Components of Cyber Forensics in Financial Investigations

Area	Practical Application During Investigations
Digital Imaging	Full forensic copy of devices (laptops, servers, mobiles) without altering original data
Log Trail Analysis	Identifies access patterns, unauthorized overrides and manipulation timing
Email & Chat Analytics	Uncovers collusion, instructions, confidential data leakage
Deleted File & Metadata Recovery	Extracts hidden documents, time stamps, edit history and user footprints
Cloud & Shared Drive Review	Tracks unauthorized uploads, shared folders, external access
USB / External Device Mapping	Detects file transfers, access to sensitive folders, off-network copying
Behavioral Pattern Analytics	Detects irregular login hours, location mismatches, credential sharing
Chain of Custody Documentation	Maintains evidence integrity for legal defensibility

Typical Red Flags in Digital Evidence

Repeated logins outside business hours
Sudden deletion of folders or emails
Frequent password resets
Data transfers to USB or personal email
Use of remote control tools (AnyDesk, TeamViewer, etc.)
Mobile phone activity increase before investigations

Real Case Snapshot – “The Hidden Remote Control”

How Digital Forensics Exposed a Procurement Fraud Scheme

A mid-sized corporate group observed unexplained pricing fluctuations in supplier contracts and abnormal payment schedules. Internal audit triggered an inquiry after flagging multiple manual overrides and sudden vendor onboarding without due diligence.

Since key evidence was suspected to exist beyond paper documents, IT performed a forensic image of the procurement manager’s company laptop.

What Cyber Forensics Revealed:

Unauthorized remote-control software was installed and hidden under a renamed folder
Login logs showed late-night access sessions for 28 consecutive days
Large volumes of files had been copied to USB drives outside office hours
Deleted emails recovered from backup storage showed communication with an external individual
Metadata revealed draft contracts edited from a personal Gmail account instead of corporate systems

Further review uncovered:

A coordinated scheme with an external accomplice advising how to adjust pricing
Contract inflation of approx. 17% per order
Kickback payments routed through a shell entity owned by a family member

Outcome

Employee terminated after due disciplinary process
Funds partially recovered through civil recovery proceedings
Procurement system upgraded with automated vendor due diligence, dual approval workflows and real-time access monitoring
Mandatory cyber awareness training implemented across departments

Key Lesson

Fraud may be concealed on paper, but digital evidence rarely lies.
The strength of an investigation depends on rapid data preservation and professional forensic handling.

Coming Next Week

Week 6 – Internal Audit as a Strategic Fraud Detector

How internal audit identifies misconduct before it becomes irreversible, techniques, sampling models and real case learnings.