Information Technology Audit & Forensic Techniques. ACG 6936 Summer 2007. Grover Kearns, PhD, CPA. IT Forensic Techniques for Auditors Presentation Focus. Importance of IT Forensic Techniques to Organizations Importance of IT Forensic Techniques to Auditors
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ACG 6936 Summer 2007
Grover Kearns, PhD, CPA
Forensic Computing is the process of identifying, preserving, analyzing, and presenting digital evidence in a manner that is legally acceptable in a court of law
Our interest is in …
Corporate Fraud Losses in 2004
…all of these have altered the corporate environment and made forensic techniques a necessity!
SAS No. 99 - Consideration of Fraud in a Financial Statement Audit - requires auditors to …
Treadway Commission Study …
Auditor’s need KSAs to …
Communicate to management and audit committee regularly
Analyze copy of digital files
Ascertain level and nature of loss
Develop theories about motives
Maintain chain-of-custodyAudit Goals of a Forensic Investigation Continuing Investigation
Goal: Determine what fraud events occurred
by using digital evidence
Digital Crime Scene Investigation
Computer logs …
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A process that uses science and technology to examine digital objects and that develops and tests theories, which can be entered into a court of law, to answer questions about events that occurred.
IT Forensic Techniques are used to capture and analyze electronic data and develop theories.
Forensic Software Tools are used for …
Clientele includes …
ACL is a computer data extraction and analytical audit tool with audit capabilities …
Spector captures employee web activity including keystrokes, email, and snapshots to answer questions like:
First rule of end-to-end forensic digital analysis
Organizations may possess critical technology skills but …
Incident Response Planning …
Key: Coordination between functional areas
IT Forensic Investigative Skills Can …
Auditors trained in these skills are more valuable to the organization!
University of South Florida St. Petersburg