TECHNOLOGY TOOLS IN FORENSIC ACCOUNTING INVESTIGATION May 29, 2010
Posted by maskokilima in Sekolah, Tax.Tags: ACL, EDP Audit, Forensic Accounting, Hardware Write Blocker, Hash Calculator, Helix, Indonesian Taxation Office, Investigation, MD5Sum, Passware Forensic, SHA-1, SHA-2, UltraBlock
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In today’s life, people always touched by digital equipments. While many areas of our lives get benefits from these kinds of technology, there are some areas that vulnerably to have negative effects. In term of frauds, many perpetrators use these digital equipments as tools to help them to commit frauds. Smith (2005, p 119) argues that “almost every financial fraud incorporates the use of computer and digital equipments…” Digital equipment such as computer also become as target of fraud. Volonino, Anzaldua and Godwin (2006, p 6) divide computer crimes into two categories, as a target and as a tool. Crimes against a computer include attacks on networks that cause them to crash, and unauthorized access to, or tampering with, information systems, programs, or data. In addition, digital evidences are different from ordinary documentary evidences. Digital evidence can easily and unintentionally can be destroyed and made inadmissible as courtroom evidence by either the perpetrators or those who firstly find the evidence (Smith, 2005). So technology is essentially an enemy in terms of frauds from auditor’s perspective.
