Computer Forensic Projects for Accountants
Author(s) -
Grover S. Kearns
Publication year - 2015
Publication title -
the journal of digital forensics, security and law
Language(s) - English
Resource type - Journals
eISSN - 1558-7223
pISSN - 1558-7215
DOI - 10.15394/jdfsl.2015.1203
Subject(s) - forensic accounting , forensic science , computer science , accounting , business , history , archaeology , audit
Digital attacks on organizations are becoming more common and more sophisticated. Firms are interested in providing data security and having an effective means to respond to attacks. Accountants possess important investigative and analytical skills that serve to uncover fraud in forensic investigations. Some accounting students take courses in forensic accounting but few colleges offer a course in computer forensics for accountants. Educators wishing to develop such a course may find developing the curriculum daunting. A major element of such a course is the use of forensic software. This paper argues the importance of computer forensics to accounting students and offers a set of exercises to provide an introduction to obtaining and analyzing data with forensics software that are available free online. In most cases, figures of important steps are provided. Educators will benefit when developing the course learning goals and curriculum.
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