•  
  •  
 

Prior Publisher

The Association of Digital Forensics, Security and Law (ADFSL)

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.

References

AICPA. (2013), Downloaded July 20, 2013 http://www.accountingtoday.com/gallery/AICPA2012-Top-10-Technology-Initiatives-62024-1.html).

Statement on Audit Standards 99, “Consideration of Fraud in a Financial

Statement Audit.” Retrieved 1/15/2014 from:

http://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-00316.pdf

Casey, E. (2011), Digital Evidence and Computer Crime: Forensic Science, Computers, and the Internet, 3rd ed. Elsevier Science & Technology.

Coglitore, F.J. and D.M. Matson (2007), “The Use of Computer-Assisted Auditing Techniques in the Auditing Course: Further Evidence,” Journal of Forensic Accounting, VIIII, 201-226.

Davis, C., Schiller, M. and Wheeler, K. (2007), IT Auditing. McGraw-Hill, New York, NY.

Hall, J. and Singleton, T. (2005), Information Technology and Assurance, 2nd ed. Thomson South-Western, Mason, OH.

Hurt, B. (2007). “Teaching What Matters: A New Conception of Accounting Education,” Journal of Education for Business, 82(5), 295-299.

Kearns, G. (2010), “Computer Forensics for Graduate Accountants: A Motivational Curriculum Approach,” Journal of Digital Forensics, Security and Law, 5(2), 63-83.

LA Times. “Target Traces Data Breach to Credentials Stolen from Vendor.” Retrieved 1/28/14 from:

http://www.latimes.com/business/money/la-fi-mo-target-data-breach-vendor-20140129,0,8026.story#axzz2rzEFEbhQ

Merhout, J. W. and Buchman, S. E. (2007), “Requisite Skills and Knowledge for Entry-level IT Auditors,” Journal of Information Systems Education, 18 (4), 469-477.

Nelson, B., Phillips, A., and Steuart. C. (2010), Guide to Computer Forensics and Investigations, 4th ed. Course Technology.

O'Donnell, J. and Moore, J. (2005), “Are Accounting Programs Providing Fundamental IT Control Knowledge?” The CPA Journal, 75(5), pp. 64-66.

PCAOB (Public Company Accounting Oversight Board) (2005), “Staff Questions and Answers on Auditing Standard No. 2: Internal Control.” Retrieved 11/15/2013 from: http://pcaobus.org/Standards/QandA/06-23-2004.pdf

Pearson, T. A. Singleton, T. W. (2008, “Fraud and Forensic Accounting in the Digital Environment,” Issues in Accounting Education, 23(4), 545-559.

Sammons, J. (2012), The Basics of Digital Forensics: The Primer for Getting Started in Digital Forensics. Elsevier Science & Technology.

Seda, M., Kramer, B. and Peterson, K. (2008), “The Emergence of Forensic Accounting Programs in Higher Education,” Management Accounting Quarterly, 9(3), 15-23.

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.