Posted by Michael Del Piano.
When people hear the word CPA, they think of an accountant that is normally behind a desk working on some taxes. However, this was not the case for Ronald L. Durkin. Durkin was not your ordinary accountant. Instead, he was an FBI agent that was working undercover to establish a business relationship between a crime ring and Durkin’s fake accounting firm. Durkin came into the face of danger early on in his investigation. When he was undercover eating dinner with some of the criminals, he accidentally pulled out his personal credit card to pay the bill. Luckily for him, he was able to get out of it by yelling at the waiter and accusing him of incorrectly charging them. This would not be the last time that Durkin would find himself in danger. On another occasion, Durkin was on SWAT duty and engaged in a fire-fight. After a great carrier, Durkin left the FBI to work in the private sector. Durkin worked for Arthur Andersen and then later was the partner in charge of fraud and misconduct for investigation for KPMG.
Another individual that did not follow the traditional path of traditional accountant was Letha Sparks. Sparks is well-known for her work of investigating a $100 million fraud involving life insurance policies. A&O Resource Managements Ltd.’s owners did not pay the premiums on the life insurance policies. Instead, they used the money to buy fancy cars and multimillion dollar homes.
Generally, people do not see accountants as crime fighters. However, forensic accounting has been widely used to catch white collar criminals. Accounting is one of the five “FBI Special Agent Entry Programs” that qualify an individual for possible employment. In fact, the FBI employs around 700 CPAs as special agents. They even have 600 forensic accountants employed. Another interesting fact is that not all of these forensic accountants that work for the FBI are CPA’s.
CPA’s and accountants greatly help the FBI catch criminals. I personally believe that it is important to let other people know the different kinds of roles that accountants can play. You do not always have to follow the traditional path of accountants and sit behind a desk doing taxes. There are other options available and the world needs forensic accountants to help catch criminals.
Michael is a graduate student in accounting with a certification in forensic accounting at the Feliciano School of Business, Montclair State University, Class of 2017.
Posted by Ismail Surakat.
This is a case between Southern District of Georgia and Vania Lee Allen, a native of Jamaica, who committed a fraud and falsely impersonating a United Sates FBI special agent in connection with an international lottery fraud arrangement based in Jamaica. According to the indictment, 30-year-old Vania Lee Allen was charged for conspiracy to commit wire fraud and also, impersonating United States employee. Allen and her co-conspirator from Jamaica illegitimately enriched themselves through fraudulent lottery plan, targeting elderly residents of Evans, Georgia.
According to this case, Allen traveled from Jamaica to United States in May 2015 and presented herself as an FBI special agent in order to convince her victim. Though, before getting to this stage, Allen had made some movement such as informing the victim by phone that they had won money in a lottery game and instructed them to make some certain payments to her co-conspirator in Jamaica for them to collect their lump sum winnings. She also discussed with a co-conspirator in Jamaica on how to impersonate an FBI using a fake law enforcement badge with the “FBI” logo and the words, “Federal Bureau of Investigation.” Upon arrival at the victim’s place, Allen presented as an FBI special agent and asked the victim to speak on-line with her co-conspirator in Jamaica. All of this was made to look real; no doubt elderly citizens can fall victim to this type of fraudulent act.
The case was investigated by the U.S. Postal Inspection Service and the Columbia County Georgia Sherriff’s Office, and is being prosecuted as well by Trial Attorney Clint Narver of the Civil Division’s Consumer Protection Branch and Assistant U.S. Attorney Troy Clark of the Southern District of Georgia.
If Allen is eventually convicted, she faces up to 20 years in prison for the wire fraud, five years for the conspiracy count, as well as, up to three years for the false impersonation count.
Ismail Surakat is a pre business major at Seton Hall University, Class of 2019.
Posted by Renaldo Nel.
Judge, Sheri Pym, of the United States District Court for the Central District of California, recently ordered Apple to assist the FBI in an investigation involving the San Bernardino terror attacks. The Apple iPhone belonging to one of the shooters, Syed Farook, was recovered by the FBI. The FBI wants to gain access to the iPhone, but faces security software that will wipe the iPhone’s memory after 10 incorrect password attempts. As a result, the FBI wants Apple to provide them with software that will enable them to unlock Farook’s iPhone, as they believe there is possible evidence on the phone.
Apple has appealed the decision made by Judge Pym stating “writing code is like speech, and so the request is a violation of Apple’s First Amendment rights.” Apple also argues that the government should not have the power to order a private company to alter its product. Apple wants to protect their consumers as they believe that creating a backdoor in the software compromises the security of all iPhone’s, including, iPhone users’ personal information, such as bank accounts and medical records.
The Department of Justice’s argument is that “it a single request for a single phone, and doesn’t not create a back door for bad actors, but rather a front door for law enforcement only when it has a warrant.” The Department of Justice is basing its argument on the All Writs Act of 1789. Apple believes that this law can simply not be applied in modern times and is long overdue for amendment.
Many tech companies such as Microsoft, Facebook and Google have stated that they support Apple. I am also in support of Apple. Firstly, it is known fact that the FBI has been hacked in the past and the probability that the software that the FBI is asking for will be leaked is huge. It would be catastrophic if hackers could get their hands on personal information such as credit cards in the Apple Pay function. Secondly, one should also take into account that people place faith in Apple to protect their personal data and if Apple is forced to provide this “unlocking software” they could suffer huge financial losses. Furthermore, if Appel loses this case it sets precedent in the tech industry and companies would in future be forced “to modify their products, on spec, for the FBI in ways that are contrary to their core values.”
I understand that the FBI wants to solve the case and protect the country, however their proposal opens the door for many other evils.
Renaldo is an economics major at the Stillman School of Business, Seton Hall University, Class of 2019.
Sources:
Apple V. FBI Encryption Case Shows That Lawsuits Are Inherently Polarizing
http://www.abc-7.com/story/31521736/apple-vs-the-fbi-in-2-minutes
Posted by Michael DeCandia.
The people support our government. The FBI is trying to keep our country safe from the terrorists that surround the world. The FBI was trying to work with Apple to get the shooters phone so that the FBI would be able to access the password/information they needed to find where the shooter might be going next or where his next target might be. In the article, Why Apple vs. FBI Might be the Worst Cybersecurity Dilemma Ever states, “Apple argues that the FBI is imposing unfair burden on the company and is violating its right to freedom of speech.” In Apple’s eyes it may be an unfair burden, but the FBI is irritated that Apple will not work with them to stop an event from happening against the United States. Silicon Valley was scared that the FBI would over rule the tech industry and companies would not be able to protect their future products.
Individual devices and our national security are very important things when helping protect in the United States. The NSA and other organization like the CIA or the FBI are designed to keep the nation safe from any attacks. If this event were to happen in the future with a more serious group of dangerous people how would the people feel about their safety? In the article Why Apple vs. FBI Might be the Worst Cybersecurity Dilemma Ever states, “The US government has helped develop and spread user-friendly encryption technologies for precisely this reason.”
Criminals may feel safer that they will never get caught communicating, but for right now this is the best option for the people. By working together with technology companies the government can stop more criminals lurking on the Internet today. The more the people in our country work together, the more we can accomplish to make our country a safer place.
Michael is a marketing major at the Feliciano School of Business, Montclair State University, Class of 2018.
Posted by Andres Garcia.
Following the explicit shooting in San Bernardino, California, the FBI insisted Apple create a software that would aid them in their process of investigation. The proposed software would be inserted into the iPhone device belonging to one of the suspects in the mass shooting. The FBI asked Apple, Inc. after they could not guess the shooter’s password.
Apple, Inc. opposed the request and did not want to search their servers for the correct password. However, on Tuesday February 16, 2016, the court ruled that Apple must assist the FBI by handing out such private and confidential information. The decision enraged Apple CEO, Tim Cook, he stated that the verdict would invade the privacy of Apple customers.
I would definitely agree with Apple CEO, Tim Cook; the government ruling will greatly affect many personal lives. The decision may be unethical. I believe the government was in favor of the FBI. The court only looked at how the decision will positively affect the FBI at the moment. However, there can be harsher repercussion for individuals in our society. By granting the FBI permission to search someone’s data and information, the US government is essentially attacking a person’s privacy and security. The decision will sooner than later lead to more hackers infiltrating our personal devices.
Andres is an accounting major at the Feliciano School of Business, Montclair State University, Class of 2019.
Posted by Abul Hasnat Juned.
Apple Inc. and the U.S. government are headed to court because the government is trying to force Apple to hack into the iPhone of the dead San Bernardino attacker, Syed Rizwan Farook. The reason why the government’s wants to access Farook’s phone is that it may contain evidence regarding the San Bernardino shooting in which he killed 14 people.
Investigators are trying to find out what happened and also if there were any other collaborators from ISIS. Last month, Magistrate Judge Sheri Pym ordered Apple to create software to help the FBI disable security features on the phone. Also, the magistrate judge ordered Apple to make software that erases all the information from the phone if a password is wrongly entered more than ten times. If Apple creates such software, the FBI would be able to electronically run possible combinations to open the phone without losing data.
On the other hand, Apple risks losing business if they help the government in unlocking phones, because it would undermine the privacy of its customers. Apple wants to show that they are true to their customers. By taking a stand, they might bring in more consumers. There is also another risk for the Apple Company in unlocking the phone because phones could possibly be accessible to hackers and other countries. Companies, such as, Facebook, Google, Yahoo, and Microsoft are offering their support for Apple and using it as a market strategy to gain respect from the public.
Cindy Cohn, executive director of the Electronic Frontier Foundation, said, “It’s too much for the government to conscript a company into writing code that undermines the security of the products they sell.” While the government says that Apple has helped them to extract data from such phones at least 70 times for law enforcement, Apple says the government is trying to force them to create a software that does not exist. Apple is arguing that the government is violating the company’s constitutional rights by threatening the privacy of its customers. Apple is taking a stand not only for their customers’ privacy, but also for the company’s profit because if they help the government to access the phone, their business profits would rapidly drop.
Abul is an accounting major at the Feliciano School of Business, Montclair State University, Class of 2019.
A district court judge has ordered Apple to unlock a cell phone used by one of the shooters in the California massacre. Apple is fighting the order, claiming that doing so could make it easier to for anyone to hack into phones.
Apple has secret keys that can open up the software that it will not give to the FBI. The FBI also wants Apple to create a program that will permit it to hack into phones at anytime. The problem lies with a toggle in “Settings” that will make the phone delete all information on it if someone fails to put in the right passcode more than 10 times. This would make it impossible for the FBI to use a program that can guess random codes.
The case has Fourth Amendment implications for various reasons, including conscripting a private entity to become a government agent.
Posted by Samar Baeshen.
The Fourth Amendment to the U.S. Constitution reads” The right of the people to be secure in their persons, houses, papers, and effects, against unreasonable searches and seizures, shall not be violated, and no Warrants shall issue, but upon probable cause, supported by Oath or affirmation, and particularly describing the place to be searched, and the persons or things to be seized.” The amendment protects people from unreasonable searches and requires the police to have a warrant. However, there are a considerable amount of debate of whether the cell phones of people who are arrested can be searched without having a warrant.
According to an October 21, 2015 news article in the NBC news, “Feds detail how they secretly track Americans’ phones.” In a testimony, some long-concerns about how Feds utilize secret devices to track Americans ‘cell phones were clarified by Federal law enforcement officials. Regarding the secret devices, for many years police have been utilizing Stingray device which connects someone’s phone with cell phone towers.
Congress has been informed that Stingray devices are not using to track calls or messages but to locate someone. Moreover, new rules have been issued by the Department of Justice regarding the lack of warrants of tracking cell phones. However, agency officials confirmed that there are some situations do not require warrants. Therefore, many arguments have been raised that Americans’ phones ought to be protected according to their Fourth Amendment rights.
Lastly, according to ACLU technologist Christopher Soghoian, the nation’s leading expert on Stingrays, the FBI has begun using the device for almost 20 years, and this is the first congressional hearing. The agreements about Stingrays between the FBI and local police are secret. However, due to the legal battles led by the American Civil Liberties Union this becomes public.
Samar is a graduate student in accounting at the Feliciano School of Business, Montclair State University.
Posted by Michael Habib.
A growing and popular phenomenon in the U.S. is fantasy football. A person reported by The New York Times won $350,000 on FanDuel in a contest. There are two companies that dominate the fantasy football market: FanDuel and DraftKings. “The two companies together enjoy 95% market share of the daily-fantasy industry, have come under the harsh light of regulatory scrutiny, with investigations launched by the New York State Attorney General and the FBI,” according to Daniel Roberts. Both of these companies ecently have been banned in the State of Nevada. The State of Nevada Gaming Control Board ruled that all unlicensed daily fantasy sports companies must cease and desist in the state. It is very ironic in the state with the largest gambling industry shuts down two major fantasy football companies.
Many argue that fantasy football is not gambling, but more skill. Nevada labels it as gambling and not a game of skill; now these companies need to obtain a gambling license to continue to do business in Nevada. Companies such as Draftpot, StarsDraft and even Yahoo’s daily fantasy football also now needs to obtain the gambling licenses. However, other state’s laws differ on the definition of gambling. In “Kansas a contest must prove only that it involves more skill than change.” In “Tennessee and Arkansas, the contest must prove it involved no change and all skill.” Currently, these companies operate in 44 states. Since some state laws are unfriendly to the gambling business, it affects fantasy football drastically. FanDuel and DrafitKings stated that this will only be a growing problem, however they will fight to have everybody back to enjoying the contest.
Michael is an accounting major at the Stillman School of Business, Seton Hall University, Class of 2017.
Hacking into computer systems is nothing new, and government and businesses alike have always been aware that they must be one step ahead of computer criminals. But the attack on Sony Pictures Entertainment was more than that. It was a shot across the bow in what appears to be a potentially rampant future form of warfare. As a result, every cyber attack on government or business systems must now be carefully examined to see whether it is either criminal or an act of war.
In the face of evidence from the FBI that North Korea was responsible for the Sony attack, senior Republican senators disagree with the administration that it was only a form of “cybervandalism.” Sen. McCain stated this attack “is a new form of warfare, and we have to counter that form of warfare with a better form of warfare.” Sen. Lindsey Graham called “the cyberhacking ‘an act of terrorism’ and suggested re-imposing sanctions on North Korea and adding the country to the terrorism list.” In 2001, President George W. Bush called North Korea part of the “Axis of Evil,” along with Iran and Iraq.
The FBI concluded the attack on Sony was evidenced by IP addresses directly linked to North Korea. This attack was similar to those that occurred last year against South Korean banks and media outlets. The FBI stated:
We are deeply concerned about the destructive nature of this attack on a private sector entity and the ordinary citizens who worked there. . . . Further, North Korea’s attack on SPE reaffirms that cyber threats pose one of the gravest national security dangers to the United States. Though the FBI has seen a wide variety and increasing number of cyber intrusions, the destructive nature of this attack, coupled with its coercive nature, sets it apart.
North Korea’s actions were intended to inflict significant harm on a U.S. business and suppress the right of American citizens to express themselves. Such acts of intimidation fall outside the bounds of acceptable state behavior.
There will most likely be more cooperation between business and government in sharing information and technology. Only together can this new threat to our national security and economy be defeated.