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ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai:1:2610 2014-09-03T10:14:31Z 1

Integrated Forensic Accounting Investigative Process Model in Digital Environment 2014 http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai/record/1/2610 http//www.IJSRP.com G. Grubor N. Ristić N. Someunović A new field of forensic accounting has emerged as current practices have been changed in electronic business environment and rapidly increasing fraudulent activities. Despite taking many forms, the fraud is usually theft of funds and information or misuse of someone's information assets. As financial frauds prevail in digital environment, accountants are the most helpful people to investigate them. However, forensic accountants in digital environment, usually called fraud investigators or fraud examiners, must be specially trained to investigate and report digital evidences in the courtroom. In this paper, the authors researched the case of financial fraud forensic analysis of the Microsoft Excel file, as it is very often used in financial reporting. We outlined some of the well-known difficulties involved in tracing the fraudster activities throughout extracted Excel file metadata, and applied a different approach from that well-described in classic postmortem computer system forensic analysis or in data mining techniques application. In the forensic examination steps we used open source code, Deft 7.1 (Digital evidence & forensic toolkit) and verified results by the other forensic tools, Meld - a visual diff and merge tool to compare files and directories and KDiff tool, too. We proposed an integrated forensic accounting, functional model as a combined accounting, auditing and digital forensic investigative process. Before this approach can be properly validated some future work needs to be done, too. conferenceObject 2408 2417 ISSN 2250-3153 IJSRP, Volume 3, Issue 12, December 2013