2026-05-09T17:06:43.522Z http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai

ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai:2:2683 2015-01-15T11:17:49Z 2

EXCEL FILE FINANCIAL FRAUD FORENSIC ANALYSIS – CASE STUDY 2013 http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai/record/2/2683 K. Vićentijević N. Simeunović Z. Petrović G. Grubor As current business practices are changing, leaving more room for fraudulent activity, the new field of forensic accounting emerged. Fraud is growing and can be a huge problem for a business or a government entity. Most frauds involve financial matters, so accountants are the most useful people to investigate them. Forensic accountants are specially trained to investigate and report fraud in courtroom. For this reason, forensic accountants are often called fraud investigators or fraud examiners. Despite the fraud takes many forms, usually it is theft of funds or information or misuse of someone's assets. In this paper, we detailed a case of Excel file financial fraud forensic analysis. We outline some of the difficulties involved in tracing a fraudster by using some different approach than those well described in classic forensic examination such as postmortem, data mining and other techniques [5, 8, 20, 4]. In forensic examination step we used open sourced Deft 7.1 Digital Evidence & Forensic Toolkit [22] and verified results by another forensic tool, Meld - a visual diff and merge tool for compare files and directories. We refer to our process as combined digital forensic and accountant investigation. We conclude by discussing some future work that needs to be done before this approach can be properly evaluated. article XVIII 10 87 90 1582-2214 Metalurgia International