International Journal of Scientific and Research Publications

IJSRP, Volume 3, Issue 12, December 2013 Edition [ISSN 2250-3153]


Integrated Forensic Accounting Investigative Process Model in Digital Environment
      Gojko Grubor, Nenad Ristic, Natasa Simeunovic
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.

Reference this Research Paper (copy & paste below code):

Gojko Grubor, Nenad Ristic, Natasa Simeunovic (2018); Integrated Forensic Accounting Investigative Process Model in Digital Environment; Int J Sci Res Publ 3(12) (ISSN: 2250-3153). http://www.ijsrp.org/research-paper-1213.php?rp=P242033
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