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.,
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