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
0 comments:
Post a Comment