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Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations by Mark J. Nigrini

Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations Mark J. Nigrini ebook
Page: 481
ISBN: 0470890460, 9780470890462
Format: pdf
Publisher: Wiley

Forensic investigation of cloud computing matters first requires an understanding of the technology and issues associated with the collection of electronically stored information (“ESI”) in the cloud. In China, QQ Messenger is very popular with almost a billion registered accounts. They are The accountants are the people behind the findings and so are required to testify in court on the methods used to get the results, and give more information regarding the outcomes of an investigation. Generalized audit software was Investigation tools. Forensic accountants are experienced accountants, auditors, and investigators of possible fraudulent cases in a company. Forensic Accountants work in major accounting firms. In applying this technique, the auditor tested data through the client's computer and compared the independently calculated results to the results produced by the client's computer. Forensic accounting in conducting investigation in this internet era uses many investigation tools. [2] As cloud computing becomes a large and necessary part of our computing existence, policymakers and jurists should carefully analyze how the law should best approach forensic acquisition and analysis of digital artifacts hosted by remote cloud service providers. Ranging from data mining software to data analysis and sometime the same tools that used by hackers. It reflects internationally accepted standards of practice, forensic techniques and procedures and the legal and ethical principles required of digital forensics professionals. Tools such as Belkasoft Evidence Center 2012 can help investigators automate the analysis by detecting things such as pornography, human faces, or scanned images of text documents saved as picture files. A certified forensic accountant must have a CPA, CrFA and have investigative skills (James, 2010). €�There is no substitute for professional judgment, experience, interviews and document reviews, but computer-aided Forensic Investigation techniques supported by tools like FraudCheck can cut down the time and cost of traditional reviews and improve the quality of evidence gathered.” Benefits of FraudCheck At the same time, if employees are aware that investigators are able to monitor transactions, this can have a beneficial effect on the accounting process. This article describes the various types of digital forensic evidence available on users' PC and laptop computers, and discusses methods of retrieving such evidence.