The modern digital environment offers new opportunities for both perpetrators
and investigators of fraud. In many ways, it has changed the way fraud examiners
conduct investigations, the methods internal auditors use to plan and complete work, and the approaches external auditors take to assess risk and perform audits. While some
methods, such as online working papers, are merely computerized versions of traditional
tasks, others, such as risk analysis based on neural networks, are revolutionizing the field.
Many auditors and researchers find themselves working amid an ever changing
workplace, with computer based methods leading the charge.