ABSTRACT
Incidents of fraud can be noted in the media on a weekly if not daily basis. Forensic accountants must be well trained in the rules of evidence, financial data, Accounting Information Systems (AIS) software, communication skills as well as be able to convince a judge that they should be viewed as an expert in their field. Since most of the fraud cases use evidence consisting of accounting data and specifically accounting data retrieved from an AIS system of some sort, not only should these investigators must be well versed in AIS but perhaps also fraud trial attorneys and more importantly, the judges involved with such decisions. Although research does exist on the importance of jury comprehension of statistical and mathematical data, very few studies exist on the importance of jury comprehens on of financial data deriving from an AIS nor on the CSI Effect on fraud trails dealing with AIS derived financial data testimony. It would be interesting to note the perceptions of attorneys and judges in the court system as to what might enhance understandability of AIS testimony and the CSI Effect on jurors.
ABSTRACTIncidents of fraud can be noted in the media on a weekly if not daily basis. Forensic accountants must be well trained in the rules of evidence, financial data, Accounting Information Systems (AIS) software, communication skills as well as be able to convince a judge that they should be viewed as an expert in their field. Since most of the fraud cases use evidence consisting of accounting data and specifically accounting data retrieved from an AIS system of some sort, not only should these investigators must be well versed in AIS but perhaps also fraud trial attorneys and more importantly, the judges involved with such decisions. Although research does exist on the importance of jury comprehension of statistical and mathematical data, very few studies exist on the importance of jury comprehens on of financial data deriving from an AIS nor on the CSI Effect on fraud trails dealing with AIS derived financial data testimony. It would be interesting to note the perceptions of attorneys and judges in the court system as to what might enhance understandability of AIS testimony and the CSI Effect on jurors.
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