Thus, the benefit of technology such as computer and other digital equipments outweighs its negative side. Pearson and Singleton (2008) argue that the need to obtain, manage and analyse digital evidence is critical for the success of future accounting professional. If auditors know the correct way to preserved, acquire and analysis data stored in a computer which suspected to become a target of fraud or used as a tool in fraud, the data will become high quality evidence in the court. Because computer can be used as both a target and a tool in any fraud, data stored in computer is a perfect evidence to conceal fraud. So technology is essentially an enemy in terms of frauds from auditor’s perspective.įortunately, like double sided sword, technology is also the auditors’ friend to conceal frauds. Digital evidence can easily and unintentionally can be destroyed and made inadmissible as courtroom evidence by either the perpetrators or those who firstly find the evidence (Smith, 2005). In addition, digital evidences are different from ordinary documentary evidences. Crimes against a computer include attacks on networks that cause them to crash, and unauthorized access to, or tampering with, information systems, programs, or data. Volonino, Anzaldua and Godwin (2006, p 6) divide computer crimes into two categories, as a target and as a tool. Smith (2005, p 119) argues that “almost every financial fraud incorporates the use of computer and digital equipments…” Digital equipment such as computer also become as target of fraud. In term of frauds, many perpetrators use these digital equipments as tools to help them to commit frauds. While many areas of our lives get benefits from these kinds of technology, there are some areas that vulnerably to have negative effects. In today’s life, people always touched by digital equipments.
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