Title

A curriculum for teaching information technology investigative techniques for auditors.

SelectedWorks Author Profiles:

Grover S. Kearns

Document Type

Article

Publication Date

2006

Date Issued

January 2006

Date Available

July 2014

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.

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.

Language

en_US

Publisher

Association of Digital Forensics, Security and Law

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.