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| Fraud-OSINT Wiki | |
|---|---|
| at a glance | |
| Articles | 30+ |
| Topics | Forensic accounting, fraud examination, AML, OSINT, digital forensics |
| Sources | 7 core PDFs + verified web research |
| Style | Retro MediaWiki (Monobook), <5 KB/page |
| License | Educational synthesis |
The Fraud-OSINT Wiki is an encyclopedic handbook covering how financial crime is detected, investigated, proven in court, and traced across the open internet. It joins two disciplines that increasingly work together: forensic accounting — the application of accounting and investigation to matters of law — and open-source intelligence — the systematic use of publicly available information. The forensic-accounting material supplies the how to prove it; the OSINT material supplies the how to find it.
Three ideas run through nearly every article: follow the money, because fraud leaves a financial trail; evidence is only useful if it is admissible, so method reliability and chain of custody matter as much as the finding; and tools assist but never replace human judgment.
Start here
- Forensic Accounting — what the discipline is and does.
- OSINT — open-source intelligence for investigators.
- Full Report — the entire wiki as one long printable page (~100 pp).
- Index of articles — every page, organized.
- About this wiki — sources, method, and caveats.
Browse by area
Detecting fraud
Fraud Triangle · Fraud Tree · Occupational Fraud · Financial Statement Fraud · Red Flags
Analyzing the numbers
Analytical Methods · Benford's Law · Net Worth Method
Following the money
Money Laundering · Asset Tracing · Cryptocurrency Tracing · AML Law
Open-source intelligence
OSINT · Intelligence Cycle · OSINT Tools · OSINT Disciplines · OSINT Ethics
Investigation & the courtroom
Digital Forensics · Chain of Custody · Document Examination · Interviewing · Evidence and Testimony · Report Writing
Applied domains & cases
Elder Financial Exploitation · Human Trafficking Finance · Anti-Corruption OSINT · Case Studies · Emerging Trends
Did you know…
- …that organizations lose an estimated 5% of revenue to occupational fraud each year, with a median loss of $145,000 per case?[1]
- …that tips catch more fraud (43%) than audits, controls, and management review combined?[1]
- …that Al Capone was convicted not for bootlegging but for tax evasion, using the net-worth method still used today?
- …that in Benford's Law, the digit 1 leads about 30% of natural numbers — and deviations can expose fabricated data?
- …that in August 2026 the U.S. permanently ended beneficial-ownership reporting for domestic companies under the Corporate Transparency Act?[2]
References
- Association of Certified Fraud Examiners. "Occupational Fraud 2024: A Report to the Nations." 2024. acfe.com
- FinCEN. "Beneficial Ownership Information Reporting Requirement Revision." Federal Register, 14 Aug 2026. federalregister.gov