Fraud and Forensic Accounting In a Digital Environment
ABSTRACT
This paper discusses four aspects of computeraided fraud detection that are of
primary interest to fraud investigators and forensic accountants: data mining techniques
for the detection of internal fraud, ratio analysis for the detection of financial statement
fraud, the issues surrounding external information sources, and computer forensics during
fraud investigations. It provides an informative background and then details the current
status of research in each area. It describes what is currently unknown, and it proposes