The Association of Digital Forensics, Security and Law (ADFSL)
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 provide instruction in IT investigative techniques. This paper explains why such a course would be beneficial to the program, the college, and the student. Additionally, it presents a proposed curriculum and suggests useful resources for the instructor and student.
Ahmed, A. (2003), “The Level of IT/IS Skills in Accounting Programmes in British Universities,” Management Research News, 26 (12): 20-58.
AICPA Discussion Memo (2006), Retrieved May 1, 2006 from http://188.8.131.52/search?q=cache:pTaB2z8CToQJ:www.theiia.org/ iia/download.cfm%3Ffile%3D3975+AICPA+and+forensics+accountin g&hl=en&gl=us&ct=clnk&cd=4.
Anderson, M.R. (2006), “Computer Evidence Processing,” New Technologies, Inc., Retrieved April 20, 2006 from http://www.forensicsintl.com/art7.html.
Anonymous (2005), “Computer Forensic Investigations Require the Skills of Trained eDiscovery Specialists,” eMag Solutions, Retrieved May 10, 2006 from http://www.emaglink.com/newsletter_archive/newsletter_December_2 005.htm
Association of Certified Fraud Examiners, 2002 Report to the Nation: Occupational Fraud and Abuse, View at www.cfenet.com/pdfs/2002RttN.pdf
Beasley, M.S., Carcello, J.V. and Hermanson, D.R. (1999), “COSO's New Fraud Study: What it Means for CPAs,” Journal of Accountancy, 12-13.
Blanthorne, C., Bhamornsiri, S. and Guinn, R.E. (2005), “Are Technical Skills Still Important?” The CPA Journal, 75 (3): 64-67
Buckoff, T.A. and Schrader, R.W. (2000), “The Teaching of Forensic Accounting,” Journal of Forensic Accounting, 1 (1): 135-146.
Busing, M.E., Null, J.D. and Forcht, K.A. (Winter 2005/2006), “Computer Forensics: The Modern Crime Fighting Tool,” The Journal of Computer Information Systems, 46 (2): 115-119.
Cerullo, M. V. and Cerullo, M. J. (2003), “Impact of SAS No. 94 on Computer Audit Techniques,” Information Systems Control Journal, 1: 1-5.
Chaney, P.K., Jeter, D.C. and Shaw, P. (2003), “The Impact on the Market for Audit Services of Aggressive Competition by Auditors,” Journal of Accounting and Public Policy, 22 (6): 487- 516. COSO (1987), “The Report of the National Commission on Fraudulent Financial Reporting,” The Committee of Sponsoring Organizations, Retrieved May 1, 2006 from www.coso.org/Publications.
COSO (1999), “Fraudulent Financial Reporting 1987–1997: An Analysis of U.S. Public Companies,” The Committee of Sponsoring Organizations, Retrieved May 1, 2006 from www.coso.org/Publications.
Crumbley, D.L, Heitger, L.E. and Smith, G.S. (2005), Forensic and Investigative Accounting, 2nd Ed., CCH Incorporated, Chicago, IL.
Dudley, S.C., Dudley, L.W. and Chandler, E.W. (2003), “Learning Styles Of Business Students.” View at: http://www.swlearning.com/marketing/gitm/gitm4e08-21.html
Duerr, T.E., Beser, N.D. and Staisiunas, G.P. (2004), “Information Assurance Applied to Authentication of Digital Evidence,” Forensic Science Communications, 6 (4). FBI 2005 Computer Crime Survey (January 18, 2006), View at http://www.fbi.gov/page2/jan06/computer_crime_survey011806. htm
Felder, R.M. (1996), “Reaching the Second Tier: Learning and Teaching Styles in College Science Education,” Journal of College Science Teaching, 23 (5): 286-290.
G8 Online, (2006), “An Online University Level Course About the G8 and its Annual Summit,” Retrieved April 15, 2006 from http://www.g8online.org/2005/english/index.html.
Gabbin, A.L. (2002), “The Crisis in Accounting Education,” Journal of Accountancy, 193 (4): 81-86.
Giordano, S.M. (2004), “Electronic Evidence and the Law,” Information Systems Frontiers, 6 (2): 161-174. Hall, J. and Singleton, T. (2005), Information Technology Auditing and Assurance, 2nd Ed., Thomson South-Western, Mason, OH.
Hawkins, K.W., Alhajjaj, S. and Kelley, S. (2003), “Using CobiT to Secure Information Assets,” The Journal of Government Financial Management, 52 (2): 22-32.
Hunton, J.E., Bryant, S.M. and Bagranoff, N.A. (2004), Core Concepts of Information Technology Auditing, John Wiley, Hoboken, NJ. Kruse, W.G. and Heiser, J.G. (2002), Computer Forensics: Incident Response Essentials. Addison Wesley, Indianapolis, IN.
Lange, M.C.S. (2003), “Sarbanes-Oxley Has Major Impact on Electronic Evidence,” The National Law Journal, Retrieved May 1, 2006 from http://www.law.com/jsp/article.jsp?id=1039054510969
Logan, D. and Mogull, R. (June 22, 2004), “Sarbanes-Oxley: The Role of Technology,” CIO Magazine, Retrieved May 1, 2006 from www.cio.com.
Naik, B. (2003), “Learning Styles of Business Students,” Proceedings of the 34th Annual Meeting of the Decision Sciences Institute, Washington, D.C, November 22-25, 2003.
Nelson, B., Phillips, A., Enfinger, F. and Steuart, C. (2006), Guide to Computer Forensics and Investigations, Thomson Publishing, Boston, MA.
O’Donnell, J. and Moore, J. (2005), “Are Accounting Programs Providing Fundamental IT Knowledge?” The CPA Journal, 75 (5): 64-66.
Posthumusa, S. and Solms, R. (2005), “IT Oversight: An Important Function of Corporate Governance,” Computer Fraud & Security, 6: 11-17
Smith, G.S. (2005), “Computer Forensics: Helping to Achieve the Auditor’s Fraud Mission?” Journal of Forensic Accounting, VI: 119-134.
Sommer, P. (2004), “The Future for the Policing of Cybercrime,” Computer Fraud and Security, (2004) 1: 8-12.
Statement on Auditing Standard 94 (2001), “The Effect of Information Technology on the Auditor's Consideration of Internal Control in a Financial Statement Audit,” American Institute of Certified Public Accountants Auditing Standards Board.
Statement on Auditing Standard 99 (2002), “Consideration of Fraud in a Financial Statement Audit,” American Institute of Certified Public Accountants Auditing Standards Board.
Vacca, J.R. (2002), Computer Forensics: Computer Crime Scene Investigation, Charles River Media, Inc.,
Hingham, MA. Websense (2006) “Security Trends Report, Second Half 2005.” View at: http://www.websense.com/global/en/.
Wilding, E. (2003), “Corporate Cybercrime Trends,” Computer Fraud and Security, (2003) 6: 4-6. Worthen, B. (May 15, 2003), “Your Risks and Responsibilities,” CIO Magazine, Retrieved May 10 from www.cio.com.
Kearns, Grover S.
"A Curriculum for Teaching Information Technology Investigative Techniques for Auditors,"
Journal of Digital Forensics, Security and Law: Vol. 1
, Article 1.
Available at: https://commons.erau.edu/jdfsl/vol1/iss4/1