期刊名称：Journal of Digital Forensics, Security and Law
印刷版ISSN：1558-7215
电子版ISSN：1558-7223
出版年度：2006
卷号：1
期号：4
页码：1
出版社：Association of Digital Forensics, Security and Law
摘要：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.
关键词：computer forensics; auditors; IT investigative techniques; IT audits; cybercrime; accounting curriculum development
