X hits on this document

Powerpoint document

The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 90 / 275

901 views

0 shares

0 downloads

0 comments

90 / 275

90

© D.L. Crumbley

Computer Forensics Primer

Defined: acquiring and analyzing digital evidence in a manner that protects the integrity of the evidence to investigate a potential fraud.

Currently only 5% of fraud investigations use electronic data in investigations.

This low percentage is likely because much of the collected digital evidence is forensically unusable.

SAS No. 99: In an IT environment, it may be necessary for the auditor to employ computer-assisted audit techniques (for example, report writers, software or data extraction tool, or other system-based techniques) to identify the journal entries and other adjustments to be tested. [par. 61].

Source: G.S. Smith, “Computer Forensic: Helping to Achieve The Auditors Mission,” Working Paper, December 2003.

Document info
Document views901
Page views901
Page last viewedSun Dec 04 13:17:38 UTC 2016
Pages275
Paragraphs3453
Words27645

Comments