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http://dx.doi.org/10.13089/JKIISC.2017.27.5.1099

Improvement Method of Forensic Accounting Using Characteristics of Accounting Programs Used in Windows System  

Lee, Seung-ju (Center for Information Security Technologies, Korea University)
Lee, Kuk-heon (Center for Information Security Technologies, Korea University)
Lee, Sang-jin (Center for Information Security Technologies, Korea University)
Publication Information
Journal of the Korea Institute of Information Security & Cryptology / v.27, no.5, 2017 , pp. 1099-1105 More about this Journal
Abstract
Enterprises use different accounting programs to process vast amounts of accounting data. Due to the characteristic of the accounting program, in addition to the accounting data used by the accounting program, there is a variety of information to help detect accounting fraud. Existing forensic accounting techniques have limited scope of analysis because they analyze only accounting data like accounting ledger without using such information. When you do accounting fraud detection, information obtained from characteristics of accounting program can be used to obtain various information that can not be obtained by accounting data analysis alone. In this paper, we try to contribute to effective accounting fraud investigation by suggesting a technique to effectively detect accounting fraud by using other data obtained from characteristics of accounting program used in Windows system.
Keywords
Forensic accounting technique; Accounting fraud investigation; Accounting fraud suspicion scenario;
Citations & Related Records
Times Cited By KSCI : 2  (Citation Analysis)
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