A forensic accountant uses his accounting skills to analyze financial information for use in a legal proceeding.[Oxford dictionary,7th edition] Computer and all its associated technology have recorded an overwhelming application in almost every realm of life, this has expanded the scope of a forensic accountant possible materials considered admissive and permissible in a competent court of law. A forensic accountant has sufficient reasons to understand how cybercrimes such as viruses, forging of emails, denial of access to a service and unauthorized access to computers among others add up to his work. The more omnipresent the computers, so is the mainstream of their application into illegality [Michael Sheetz]
A forensic accountant takes after the auditors qualified report indicating a fraud allegation. However, they have a responsibility to examine the financial documents, given that financial documents of late have evolved to paperless, he has to understand the possible means by which the alleged may hide or manipulate the truth for instant through forging an email authorizing the questionable transactions. Therefore it in the best interest of such an accountant for his duty of care and due diligent to have the best understanding of the computer forensic so that to be equally professional and reliable party to a legal proceeding. He will be so yesterday to lack the insight of the emergent crimes with the omnipresent of computers and their associated crime main stream.
Digital evidence is admissible and permissible in court of law, a forensic accountant has a duty to give the court the credibility of such evidence, both the paper and paperless financial document relevant to a legal proceedings, attracts its credibility from the opinion of the forensic accountant assigned/appointed.. Therefore, it is vital for a forensic accountant to have a profound and sound understanding of computer forensic to be able to rise to the occasion when called upon. This allows the court to remain railed to its foundational functions of dispensing justice and interpretation of the law.
The forensic accountants are an equally important party to a court of law and prosecution wing. He has a duty to ensure that the evidence custody remains effective with zero interferences with the evidence. The forensic accountant needs a sound understanding of computer crime to recommend the measures the evidence custody department should employ.Thereby the prosecution will be free from losing the credibility of their admissible digital evidence.
The forensic accountant has varied scope of application of his skills, and the computer forensic is not only clouding into their conventional scope but its a new field of their job. A significant proportion of disputes and cases are arising technically involving the cybercrime. The court conventionally relay on the forensic accountant opinion, which means that the computer forensic is fundament skill to a forensic accountant. With the prevalent level of business prevalent, unhealthy competitions techniques are adopted basically through the computer crime for instant introducing a virus to the rival company system, therefore, a forensic accountant assigned to such has no option but to have sound knowledge on computer forensics.
In conclusion, computers forensic is necessary to a forensic accountant to allow them to investigate, analyses, communicate, report and issuance of the professional opinion in a legal proceedings especially relation to cybercrimes and others.
G Jack Bologna, Robert J, Joseph T Wells, (1996), Fraud and Commercial Crime.
Mary-Jo Kranachel, (1996), Forensic Accountant.
Michael Sheetz,(2010), Computer Forensics.
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