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Legal Studies

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2006

Embry-Riddle Aeronautical University

Auditors

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Full-Text Articles in Law

A Curriculum For Teaching Information Technology Investigative Techniques For Auditors, Grover S. Kearns Jan 2006

A Curriculum For Teaching Information Technology Investigative Techniques For Auditors, Grover S. Kearns

Journal of Digital Forensics, Security and Law

Recent prosecutions of highly publicized white-collar crimes combined with public outrage have resulted in heightened regulation of financial reporting and greater emphasis on systems of internal control. Because both white-collar and cybercrimes are usually perpetrated through computers, internal and external auditors’ knowledge of information technology (IT) is now more vital than ever. However, preserving digital evidence and investigative techniques, which can be essential to fraud examinations, are not skills frequently taught in accounting programs and instruction in the use of computer assisted auditing tools and techniques – applications that might uncover fraudulent activity – is limited. Only a few university-level accounting classes ...