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Articles 31 - 33 of 33
Full-Text Articles in Computer Engineering
Defining A Forensic Audit, G. S. Smith, D. L. Crumbley
Defining A Forensic Audit, G. S. Smith, D. L. Crumbley
Journal of Digital Forensics, Security and Law
Disclosures about new financial frauds and scandals are continually appearing in the press. As a consequence, the accounting profession's traditional methods of monitoring corporate financial activities are under intense scrutiny. At the same time, there is recognition that principles-based GAAP from the International Accounting Standards Board will become the recognized standard in the U.S. The authors argue that these two factors will change the practices used to fight corporate malfeasance as investigators adapt the techniques of accounting into a forensic audit engagement model.
Online Child Sexual Abuse: The French Response, Mohamed Chawki
Online Child Sexual Abuse: The French Response, Mohamed Chawki
Journal of Digital Forensics, Security and Law
Online child sexual abuse is an increasingly visible problem in society today. The introduction, growth and utilization of information and telecommunication technologies (ICTs) have been accompanied by an increase in illegal activities. With respect to cyberspace the Internet is an attractive environment to sex offenders. In addition to giving them greater access to minors, extending their reach from a limited geographical area to victims all around the world, it allows criminals to alter or conceal their identities. Sexual predators, stalkers, child pornographers and child traffickers can use various concealment techniques to make it more difficult for investigators to identify them …
Telecommunications Liberalisation In Africa: Proposed Regulatory Model For The Sadc Region, Z. N. Jobodwana
Telecommunications Liberalisation In Africa: Proposed Regulatory Model For The Sadc Region, Z. N. Jobodwana
Journal of Digital Forensics, Security and Law
The liberalisation of the telecommunication industry in Africa, and the further development of the region’s physical infrastructure was accompanied by the further development of Africa’s information, communication and technology infrastructure. Competition within the industry stimulated heavy economic investment in other sectors of the economy. The outcome of liberalisation also included the establishment of community-based structures that continue to enable communities to manage their own development and gain access to information and communication technologies (ICTs) in an unprecedented manner. The telecommunication infrastructure further stimulated the fast development of other related services, for example, ecommerce and mobile commerce (m-commerce), e-government, internet banking, …