Introduction
Computers has been part of everyday’s life, it played an important role in the student’s duty. It actually became one of the household members; it became the best friend of the children, and most especially the partner of the office personnel in finishing managerial works.
The technological access became broad, popular, vast, and complex in the manner that they are equipped to use. It continued to evolve just to answer the demands of different people, bringing conformity. The use of the computers is another way for the people in going with legal proceedings, although the information is not entirely related to computers.
The computer-based evidence can be anything such as photographs or electronic mails that can decipher the confidential documents. Putting a suitable legal review with an assurance in scientific matters can help a case closed. When a crime has been made and there are available evidences that scattered all over the places.
Background of the Study
A seek for an accurate result is much entertained by the individuals who are involved in a crimes investigating team, or the persons who are accused in committing crimes. In the new generation like today, the use of branded technologies are much appreciated. So why can’t the crime investigation make the solving techniques quickly than the traditional way. In the millennium where even the crime is also technological-based conspiracy, then the investigating should also be equipped with ideas against the bad men.
Forensic Accounting
The forensic accounting is a thorough study with regards to the independent professional judgment. The findings that brought by a forensic accountant can be in a form of accounts, inventories, or any representation of evidence that have enough quality that suits the on-going legal proceeding or judicial reviews. The concrete findings are based on a series of scientific detection and interpretation of different evidences that are related to the phenomenal case.1
Obviously there is no such impact on the business accounting system because the forensic accounting is the analysis of the cause and effect upon the discovery of any deceptions or misleading patterns. The method used of a forensic accountant expert is broadly exposed about the objective verification. This is the start of the adventure of an expert anticipate in finding or analysis and seeking the evidentiary detail for scrutinizing such a review. The realistic approach appreciates the evolutionary changes in the court or any administrative bodies. The evidentiary value of accounting data should be validated first and enhance for the knowledge needed.
The broad duty of the forensic accountants is to utilize and fully understand the standard procedures, gathering of data or evidences with applicable investigative techniques. There is also an increasing risk in the engagements they are into, such as the threats in doing investigative analysis.
Expert Witnesses on Computer Forensic
Testifying in a court is the concern of an accountant. An expert accounting witness obliged to communicates opinions during trial proceedings about the facts and data to support the on-going examination.2 The opinions they deliver is a message were stated in the conclusions they presented into their report.
As the expert witness go on with the general restrictions, they should follow some guidelines that goes beyond in the adaptation of Ten Commandments.3 Telling the truth is the basic rule of being an expert, and not an advocate. The experts should not overstate the credentials or experiences they had although it can be use for the future conclusions, maintaining the controls over the gathered documents much more on the opposing groups and lawyers and they should scrutinize every piece of the weak points of the testimony during the examination. Moreover, they should never attack personally the opposing expert’s description, but instead encourage the clients to bring out the best in them.
The forensic accountants is also obliged in passing the examination taken in a board and should take a note from the advisers on how to become a successful one in their profession. It is like a routine that must start with the planning then, delivering to the analyzing stage upon the result.4 Therefore, the forensic accountants should be willing to explain and be open to the potential challenges that addressing the favorable and unfavorable facts. And at the end, the conclusions should be presented with credibility and independence in answering predictable questions.
The use of computers is a big help in the forensic accountants job. The computer forensics combines the techniques in using the technological software to make it easier in viewing and analyzing the information that is hard to access in manual skills. In fact, computers can hold information that is also evidence that should be broke down into pieces. It is expected that computer forensic can decode the confidential files and know how to access the right data and its contents.5
The forensic accountants are trained in their specific field and it is important for them to be involved in a computer-based functions. The need for a specialist is an act of accepting a case, although the work it is time consuming. Writing a report in accuracy is based in a thorough investigation to the best interest of their client.6 The profession they keep under their sleeve is best partnered with a computer that can think faster.
There are key elements that are officially using in the forensic investigation that starts with the use of scientific methods. The collection and preservation of the different data gathered. It should be validated, identified the proper category where the data can settle, analyzing and interpreting is the important stage before the documentation and presenting.7
The team should work effectively and coordinated together with a proper communication. A good communication can help the whole team picture the specific investigation referred. The continuous process is fundamentally important while understanding and taking the required analysis.
Computers that are aware in examining and extracting information are also exposed to the related crime or any other conspiracy. The ability of a tool or software depends on the ability of the user. Thus, the computers can hit the source code in no expense of time. The majority of the technological tools used by the forensic specialists are exclusively available only for their use. There is a measure of possibilities in the time where the inability of the machines to process can make delay of the result, the only catch is – the computers also feel tired like the humans.
The factors to be considered in the part of the forensic accountants are the peer review, error rates, and acceptability. Such important elements are the bases in determining the reliability of the scientific examinations. It is difficult to make accurate results due to lack of tools and methods in a lack of error rates, and there are no standards in the peer review fields. And this is risky in the court’s judgment for sometimes they cannot be considered an expert.
The computer forensic community has grown in acknowledging the presence of using the standard tools in the industry. The educational background of the experts still matters and include in a package of having the expert alias. Measuring the testimony’s reliability relies on the application of scientific principles and on the skill or experience-based observation.8
The Need for Computer Forensics
The industry open arms accepted the computer’s existence in the forensics’ fascinating field. The industry that becoming complex in exchanging the more information available mostly on the net is growing in a rapid rate. The touch of science had already in the system of their profession. And there should be a private eye and a computer scientist the mixes the forensic computer analysts.
The whole background of the forensic accounting field is always with the legal, technical, and enforcement of the law upon the investigative intelligence and proficiency in terms of technology. A forensic professional can be as private investigator, corporate professional compliance, and a law official. The addressing of computer forensic needs will help the assessment of the organization’s needs and discuss through the training methods they had been through.
As the legal evidence were retrieved from the computer investigation by the following techniques – analysis of techniques, identification, preservation, extraction, documentation, and interpretation.9 Such that computer forensic field became popular topic in computer security circles and in the legal community. The nature of the computer only nurtured the information that is available to analyze in so much time.
Determining the data is also with the matter of preserving the evidence until the time comes where it is needed to be presented. The extraction in the data gathered goes on with the process as they interpret the evidences. And of course, ensuring the evidence should be weighed to be acceptable in the court. The computer-based information is sensitive and can be easily manipulated if it fell in the wrong hands. It can be planted, that’s the forensic accountant specialist is well-trained in a science of training, equipment, and experience.10
Information technology is still on the development process and the new development serves as another impact in the lives of the individuals. Much more of it is the impact of the electronic devices which is part of the law enforcement. The value of electronic evidence should be treated equally with the forensic evidence.
Recovering and maintaining evidence is in a high-risk stake, but the continuous support can make the foundation strong. Dealing with the correctness in the evidence presented will cure the complications of the law that needed a broad enforcement.
Forensic Accountants are certified to detect and interpret both the fraud and non-fraud facts presented, through scrutinizing the details behind the evidences. The resultant effect with the use of technology through the examined accounts, inventories, and other representation is safe in the part of the investigative team. The forensics accountants understands the normal and separate it from the abnormal category which only gives them minimal lead and might cause misleading. The classification process is done through tractions taken upon their training.
The professionalism arises in their blood in a natural way, which is additional to their portfolio. The introduction of the technology in crime-solving process gives a good impression and trust in the investigating organization. What a fascinating world of crime fighters.
Conclusions
The change in the electronic world emphasized the importance of every traditional works. The same principles embodied the newly introduced activity and the spirit remains. It is like in the mirror that breaking down into pieces but the reflection is still the same.
It cannot gradually lead the rules into something where it should not be applied but it is responsible in the opening of every possibility where it could be apply. That is the brilliant work of technology and together with a good practice in the comprehension and understanding the systematic approach, the team up of a specialist and the tool he use is indivisible.
There are many available evidences that scattered. Those evidences are with the connection in the current case, the strand of hair, a drip of blood, and notice that the computers are sometimes the main source of the master plan (especially in the “big time” syndicates as seen in television). Wonder how the technology affects the lives of the good and the bad man. Wonder hoe it can establish knowledge and destroy the humanity in one single click.
To begin with, the specialist gathered the data and use techniques that had been used in the past crime scenarios and still can be tested when the court advises it to. The data has been a part of the subject to peer review or any publication that is related in the case. And the high potentiality of the error rate, which is relevant to the community, should be proved - the reasonable factors that measure the reliability of a testimony and unchanging beyond the times.
The impact of technology is undeniable and can be felt by everybody. Because of the growing awareness in the field where wires, cables, and software involve, the truth for the need of it is already in the system.
References:
1. Crumbley, L., (n.d.). What is Forensic Accounting? Journal of Forensic Accounting. [Online] R. T. Edwards Inc. Available at: http://www.edwardspub.com/journals/JFA/students.html [Accessed 11 September 2009].
2. Pagano, W., (2005). Perspectives of an Accounting Expert as an Expert Consultant and Testifying Witness. The Accountant As An Expert Witness Expert Witnessing in Forensic Accounting (Pagano and Buckhoff). [Online] R. T. Edwards Inc. Available at: http://books.google.com/books [Accessed 11 September 2009].
3. Basney, D., (2005). Ten Commandments for Expert Witness. Expert Witnessing in Forensic Accounting (Pagano and Buckhoff). [Online] Google Books. Available at: http://books.google.com/books [Accessed 11 September 2009].
4. Nolte, D., (2005). How to Succeed as an Expert Witness. Expert Witnessing in Forensic Accounting (Walter J. Pagano and Thomas A. Buckhoff). [Online] Google Books. Available at: http://books.google.com/books [Accessed 11 September 2009].
5. Steen, S. & Hassell, J., (2004) Computer Forensics 101. Electronic Evidence Retrieval, LLC. [Online] Expert Law. Available at: http://www.expertlaw.com/library/forensic_evidence/computer_forensics_101 [Accessed 11 September 2009].
6. Ibid.,
7. Carroll, O., Brannon, S., & Song, T. (2008) Computer Forensics. Digital Forensic Analysis Methodology. Computer Forensics, Vol. 56 No. 1. [Online] Available at: http://www.usdoj.gov/usao/eousa/foia_reading_room/usab5601.pdf. [Accessed 11 September 2009].
8. Meyers, M. & Rogers, M. (2004) Computer Forensics. The Need for Standardization and Certification. CERIAS Purdue University. International Journal of Digital Evidence Fall, Vol. 3 No. 2. [Online] Available at: http://www.utica.edu/academic/institutes/ecii/publications/articles/A0B7F51C-D8F9-A0D0-7F387126198F12F6.pdf [Accessed 11 September 2009].
9. Anonymous (2004). The Needs for Computer Forensics. [Online] Media Wiley Inc. Available at: http://media.wiley.com/product_data/excerpt/5X/07821437/078214375X-1.pdf [Accessed 11 September 2009].
10. Ibid.,
0 comments:
Post a Comment