I am sure that Source Code throws up several images, none of them associated with fraud. However the practise of amending the source code which sits behind web pages and web documents is growing exponentially. This makes the task of determining between genuine documentation and falsified records even harder.
A few Google searches will provide you with simple tutorial videos demonstrating what you need to know to amend the vast majority of internet derived documents – you can then edit the source code or data which sits behind such platforms as online bank accounts, employer payroll / pay remittance advice, pension portfolio and investment accounts as well as retail or online shopping accounts.
To be clear – the actual data on the website involved is not altered in any way so secondary checks will uncover the discrepancy. However the data is changed on the offenders device so they are able to produce substantiation in the form of screen prints or screen shots which present in exactly the same format as prints or screen shots from unaltered accounts.
With an increasing reliance on digitally derived documentation and substantiation when conducting many aspects of financial due diligence, those reviewing such evidence should have an awareness of this practise and risk so that secondary investigative checks can be completed to validate what has been submitted – if in doubt, ask for permission to seek confirmation from the Data Controller.