The Association of Digital Forensics, Security and Law (ADFSL)
Computer forensics involves the investigation of digital sources to acquire evidence that can be used in a court of law. It can also be used to identify and respond to threats to hosts and systems. Accountants use computer forensics to investigate computer crime or misuse, theft of trade secrets, theft of or destruction of intellectual property, and fraud. Education of accountants to use forensic tools is a goal of the AICPA (American Institute of Certified Public Accountants). Accounting students, however, may not view information technology as vital to their career paths and need motivation to acquire forensic knowledge and skills. This paper presents a curriculum design methodology for teaching graduate accounting students computer forensics. The methodology is tested using perceptions of the students about the success of the methodology and their acquisition of forensics knowledge and skills. An important component of the pedagogical approach is the use of an annotated list of over 50 forensic web-based tools.
AICPA, Professional Standards, Vol. 1, AU section 316, Consideration of Fraud in a Financial Statement Audit. Retrieved from: http://www.aicpa.org/download/members/div/auditstd/AU-00316.PDF
Bruner, J.S. (1967) On knowing: Essays for the left hand. Cambridge, Mass: Harvard University Press.
Buckoff, T.A. and Schrader, R.W. (2000) The Teaching of Forensic Accounting. Journal of Forensic Accounting, Vol. 1 (1), pp. 135-146.
Cerullo, M. and Cerullo, M. J. (2005) How the New Standards and Regulations Affect an Auditor’s Assessment of Compliance with Internal Controls. Retrieved from: www,isaca.org/jonline. February 10, 2009.
Cangemi, M. P. (2000) (ed.) What Recruiters and Staffing Agencies Say about Trends in IS Auditing, Information Systems Control Journal, Vol. 5, pp. 43-45.
Chyung, Y. (2001) Systemic and Systematic Approaches to Reducing Attrition Rates in Online Higher Education, American Journal of Distance Education, Vol. 15 (3), pp. 36-49.
COSO (Committee on Sponsoring Organizations, 1992) Retrieved January 10, 2010 from: http://www.sox-online.com/coso_cobit_coso_framework.html
Crumbley, D.L, Heitger, L.E. and Smith, G.S. (2007) Forensic and Investigative Accounting, 3rd ed. CCH Incorporated, Chicago, IL.
Davis, C., Schiller, M. and Wheeler, K. (2007) IT Auditing: Using Controls to Protect Information Assets, McGraw-Hill, New York.
Gorham, J., and Christophel, D. M. (1992) Students’ Perceptions of Teacher Behaviors as Motivating and Demotivating Factors in College Classes. Communication Quarterly, Vol. 40, pp. 239-252.
Hmelo-Silver, C. E. & Barrows, H. S. (2006) Goals and strategies of a problem-based learning facilitator, Interdisciplinary Journal of Problem-based Learning, Vol. 1, pp. 21-39.
Hoffman, T. (2004) IT Auditors Coveted, Hard to Find, Computerworld, Vol. 38 (18), pp. 1-16.
ITGI (2004) IT Control Objectives for Sarbanes-Oxley. www.isaca.org/sox. January 8, 2009.
Kearns, G. S. (2006) A Curriculum for Teaching Information Technology Investigative Techniques for Auditors, Journal of Digital Forensics, Security and Law, Vol. 1 (4), pp. 9-28.
Kearns, G. S. (2009) Graduate Accounting Students’ Perception of IT Forensics: A Multi-Dimensional Analysis, Journal of Digital Forensics, Security and Law, Vol. 4 (1), pp. 5-37.
Keller, J. M. (1983) Motivational Design of Instruction. In C. M. Reigeluth (ed.), Instructional Design Theories: An Overview of Their Current Status, pp. 383-434.
Keller, J. M. (1987) Development and use of the ARCS model of motivational design, Journal of Instructional Development, Vol. 10 (3), pp. 2-10.
Li, S., Huang, S. and Lin, Y. G. (2007) Developing a Continuous Auditing Assistance System Based on Information Process Models. The Journal of Computer Information Systems, Vol. 48 (1), pp. 2-13.
Margetson, D. (1994) Current Educational Reform and the Significance of Problem-Based Learning, Studies in Higher Education, Vol. 19(1), pp. 5-19.
Merhout, J. W. and Buchman, S. E. (2007) Requisite Skills and Knowledge for Entry-level IT Auditors. Journal of Information Systems Education, Vol. 18 (4), pp. 469-477.
Rezaee, Z. and Crumbley, L. (2007) The Role of Forensic Auditing Techniques in Restoring Public Trust and Investor Confidence in Financial Information, Forensic Examiner, March 22, 2007. Retrieved from: http://goliath.ecnext.com/coms2/gi_0199-6376587/The-role-of-forensicauditing.html, January 10, 2010.
Sarbanes-Oxley Act of 2002 (SOX, 2002) Retrieved from http://www.sec.gov/about/laws/soa2002.pdf , January 10, 2010.
Statement on Auditing Standards (SAS) No. 99, Consideration of Fraud in a Financial Statement Audit (AICPA, Professional Standards, Vol. 1, AU Sec. 316.50).
Sumners, G. E. and Soileau, J. S. (2008) Addressing Internal Audit Staffing Challenges, Information Systems Management, Vol. 25 (2), pp. 3-11.
Van Grembergen, W., De Haes, S, and Moons, J. (2005) Linking Business Goals to IT Goals and COBIT Processes, Information Systems Control Journal, Vol. 4, pp. 18-21.
Kearns, Grover S.
"Computer Forensics for Graduate Accountants: A Motivational Curriculum Design Approach,"
Journal of Digital Forensics, Security and Law: Vol. 5
, Article 5.
Available at: https://commons.erau.edu/jdfsl/vol5/iss2/5