Abstract: A new field of forensic accounting has emerged as current practices have been changed in electronic business environment and rapidly increasing fraudulent activities. Despite taking many forms, the fraud is usually theft of funds and information or misuse of someone's information assets. As financial frauds prevail in digital environment, accountants are the most helpful people to investigate them. However, forensic accountants in digital environment, usually called fraud investigators or fraud examiners, must be specially trained to investigate and report digital evidences in the courtroom. In this paper, the authors researched the case of financial fraud forensic analysis of the Microsoft Excel file, as it is very often used in financial reporting.