A Curriculum for Teaching Information Technology Investigative Techniques for Auditors.

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Autor/Urheber	Grover S. Kearns
Institution	Association of Digital Forensics, Security and Law
Titel	A Curriculum for Teaching Information Technology Investigative Techniques for Auditors.
Quelle	In: 1558-7215; 1558-7223; Journal of Digital Forensics, Security and Law, Vol 1, Iss 4, Pp 9-28 (2006)(2006) PDF als Volltext kostenfreie Datei
Sprache	englisch
Dokumenttyp	online; Zeitschriftenaufsatz
Schlagwörter	Criminal law and procedure; K5000-5582
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.
Erfasst von	BASE - Bielefeld Academic Search Engine