Abstract:This paper presents a real case of digital forensic analysis in organizational fraud auditing process investigated using two different forensic tools, namely Tableau TD3 Touch Screen Forensic Imager and Access Data FTK Imager. Fraud auditing is more of a mindset than a methodology and has different approaches from financial auditing. Fraud auditors are mostly focused on exceptions, accounting irregularities, and patterns of their conduct. Financial auditors place special emphasis on the audit trail and material misstatements. A fraud case investigation of non-cash misappropriations committed by an employee, the warehouseman, will be presented herein in order to highlight the usefulness of fraud auditing, which can reveal many forms of financial crime and can be used in both private and public sector companies. Due to the computerized accounting environment, fraud investigation requires a combination of auditing, computer crime and digital forensic investigation skills, which can be achieved through joint efforts and cooperation of both digital investigator and fraud auditor as proposed herein.
Abstract:The recent wave of corporate fraudulent financial reporting demanded global reforms in corporate governance, as well as in financial reporting, in order to regain investors' trust. In current business environment, there is a high demand for forensic accountants because of their knowledge of different areas, including accounting, auditing, law and various investigative skills. However, the main dilemma is what skills forensic accountants should have and whether those are innate traits or skills that could be learned by experience. In this paper, we will try to sublimate the experiences and opinions of various authors in order to determine which skills and traits are re levant to the profession of forensic accountant. Furthermore, we will present the main results of research dealing with this issue, conducted by the American Institute of Certified Public Accountants (AICPA).
Seeing as how cities nowadays have to face many challenges (such as: urban traffic management, revitalization, and adaptation to climate change.), different kinds of urban policies and actions are undertaken. Many of these actions result in changes that influence real estate, mostly by improving the conditions of public services. However, implementation of such urban policies is connected with significant costs that have to be covered by public funds. Therefore, the question arises how we can analyze the assumed benefits from the increase of real estate value? Which tool could allow stakeholders to search for potential added value? The aim of this paper is to present the methodological approach to improving the communication between stakeholders for the visualization of relations between public actions and potential benefits. The analyses cover benefits that can occur both in public and private budgets. The focal point of this paper is the presentation of causal loop diagrams as a tool that could be incorporated for public value identification on specific investments. The application of the suggested approach is visualized on two examples of urban redevelopment activities. Causal loop diagrams are prepared for the construction of a metro system and implementation of a water retention facility. The results show that both types of urban redevelopment actions have an impact on the creation of value, which can be observed both in public and private benefits. However, not all kinds of activities impact an increase in the market value of real estate and can be measured as incomes in budgets.
U ovom radu analiziraju se postojeća i predlaže se novorešenje problema vezanog za zaštitu korisničkih podatakamodernih poslovnih sistema. Nova metoda se zasnovana naupotrebi složenih i slučajnih dodatnih vrednosti priindividualnom generisanju heš vrednosti za lozinku koju je uneokorisnik kao i upotreba segmentnog hešovanja za šifrovanjelozinke uz standardnu metodu hešovanja SHA512. Lozinka senakon šifrovanja deli u dva dela i delovi se čuvaju u dve zasebnebaze podataka koje se nalaze na različitim platformama.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.