Computer Forensic Projects for Accountants

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

Computer Forensics for Accountants

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. Keywords: Computer forensics; forensic accounting; accounting educatio

A Course in Forensic Accounting

The origins of the accounting profession are rooted deep into history. The basic concepts of accounting were changing as years and centuries passed by. Nonetheless, a concept exists which did not experience major modifications over time -- fraud. Fraud existed centuries ago, as well as it exists today, and unfortunately, may exist years from now. However, in recent years forensic accounting has been expanding in order to change this pattern. This discipline created a new branch in the accounting profession, generating a growing demand for forensic accountants. Forensic accounting is currently taught in many American universities; however, Pace University is not one of them. Enrollment in a forensic accounting course can show to students a different side of such a renowned discipline as accounting. This thesis will attempt to persuade the reader of the importance of offering a forensic accouting course at Pace University as well as propose some topics to be covered in such course

Our School’s Campaign for Distinction in Forensic Accounting

Leslie B. Fletcher, Ph.D., is a professor of accounting, Georgia Southern University, College of Business Administration, School of Accountancy, Statesboro, GA 30458. Leslee N. Higgins, Ph.D., is a professor of accounting, Georgia Southern University, College of Business Administration, School of Accountancy, Statesboro, GA 30458. J. Lowell Mooney, Ph.D., is a professor of accounting, Georgia Southern University, College of Business Administration, School of Accountancy, Statesboro, GA 30458. Thomas A. Buckhoff, Ph.D., is a professor of accounting, Georgia Southern University, College of Business Administration, School of Accountancy, Statesboro, GA 30458

A History of Forensic Accounting

Forensic Accounting is a relatively new profession that uses ideas and techniques started centuries ago. The profession has been molded and shaped by many aspects of the shifting world including the economy, society, and legislation. The evolution of Forensic Accounting is described in this paper. Many examples of cases where Forensic Accountants have been critical to the solution are included. Charts and trends of the profession are used liberally to illustrate the progress of the profession throughout history

Forensic Accountants: Financial Investigators

The public fraud scandals with companies like Enron and WorldCom, the Internet and other technological advances, and even the threat of terrorists have created a large demand for the skills and services provided by forensic accountants.  Forensic accountants are in high demand because they play a critical role in an investigation of suspected financial scandals and misappropriation of assets.  It is their job to bring independence and credibility to these investigations

CPA Management Advisor, Volume 3, Number 3, Summer 1989

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Fraud and forensic accounting: knowledge and risk assessment task performance in Malaysian public sector – conceptual study

The PwC’s 2011 Global economic crime survey confirms the fact that loss due to economic crime in Malaysia is on the increase and requires immediate intervention. The Malaysian government vision 2020 to be a developed nation with the drive: “People first, performance now” [1] will require high level acquisition and adoption of technology as a business facilitator, new legislation, and increase in the activities of government offer new opportunities for fraud perpetrators and forensic accountants. In anticipation of these challenges, this paper discusses the need for a forensic accountant knowledge on task performance fraud risk assessment in the Malaysian public sector. It also creates awareness to stakeholders fighting fraud in the public sector to the understanding of fraud mechanism and how to deal with fraudsters. The objective of the study is to examine the relationship between knowledge and fraud risk assessment task performance in the office of the Accountant general and Auditor general of Malaysia which has the potential to usher in the best global practices in fighting fraud in the Malaysian public sector