Proposal / Submission Type
Peer Reviewed Paper
Location
Richmond, Virginia
Start Date
29-5-2014 9:00 AM
Abstract
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 education
Scholarly Commons Citation
Kearns, Grover S., "Computer Forensics for Accountants" (2014). Annual ADFSL Conference on Digital Forensics, Security and Law. 12.
https://commons.erau.edu/adfsl/2014/thursday/12
Included in
Aviation Safety and Security Commons, Computer Law Commons, Defense and Security Studies Commons, Forensic Science and Technology Commons, Information Security Commons, National Security Law Commons, OS and Networks Commons, Other Computer Sciences Commons, Social Control, Law, Crime, and Deviance Commons
Computer Forensics for Accountants
Richmond, Virginia
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 education
