USF St. Petersburg campus Faculty Publications
A curriculum for teaching information technology investigative techniques for auditors.
Document Type
Article
Publication Date
2006
ISSN
1558-7215
Abstract
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.
Language
en_US
Publisher
Association of Digital Forensics, Security and Law
Recommended Citation
Kearns, G. S. (2006). A curriculum for teaching information technology investigative techniques for auditors. Journal of Digital Forensics, Security and Law, 1(4), 9-28.
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.
Comments
Abstract only. Full-text article is available only through licensed access provided by the publisher. Published in Journal of Digital Forensics, Security and Law, 1(4), 9-28.