Page 31 - Understandinging Forensic Technology Landscape

Common uses for data translation Generally accepted use by courts
and data interrogation and stakeholders

In the course of many investigations and litigation Data translation and interrogation tools typically make
matters, documents are converted into PDF and otherwise admissible evidence available for data
provided to the forensic accountant as part of discovery analytics. The keys to admissibility of the resulting
or when receiving documents from the client. Often, analyses are whether the source evidence is otherwise
this includes electronic images of paper documents admissible and the quality control in the data translation
containing financial and other information in structured and interrogation processes.
formats. Commonly, these include bank statements,
payroll documents, and other financial schedules and
reports. To perform a meaningful analysis of these
documents, they need to be converted from PDFs Learn more
to a structured format that can be readily analyzed.
Examples include the following: • OCR (optical character recognition), Search
Content Management
28
• White-collar crime and money laundering
investigations — Converting large volumes of • AI and OCR: How optical character recognition
paper-based or PDF bank and brokerage account is being revitalized, InformationAge 29
statements into accurate, manageable structured • Optical Character Recognition, ScienceDirect 30
data to identify and develop investigative leads.
• Class action lawsuits — Building data sets of
potential class members and identify different
classes of plaintiffs and related damage criteria.
• Data reconstruction — Assembling data from
incomplete and damaged documents and,
where possible, interpolate to determine the
likely values of missing information.

28 OCR (optical character recognition), Search Content Management, searchcontentmanagement.techtarget.com/definition/OCR-optical-character-recognition, accessed March 6, 2020
29 AI and OCR: How optical character recognition is being revitalized, InformationAge, information-age.com/optical-character-recognition-tools-ocr-ai-123479324/, accessed
March 6, 2020
30 Optical Character Recognition, ScienceDirect, sciencedirect.com/topics/computer-science/optical-character-recognition, accessed March 6, 2020

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