The digital economy has broadened the scope and quality of forensic evidence, but it has also presented new challenges.
Forensic accountants used to take a copy of the contents of a companys server for analysis.
Today, data is often stored on a remote server managed by a third-party vendor, and Hawkes says there may be legal issues around downloading it.
More potential evidence is not always a good thing, Hawkes says. It can certainly expand the amount of time you spend on investigations.
When forensic investigations rely more on physical evidence, Melissa Lau FCPA carefully studies documents for signs of fraud.
A partner at Jirsch Sutherland in Brisbane, Lau specialises in corporate insolvency and restructuring, as well as fraud, forens…
Read the full article at: https://intheblack.cpaaustralia.com.au/accounting/challenge-forensic-accounting-in-digital-economy