Forensic accountancy and e-discovery - from balance sheets to bytes
In a world of constantly evolving technology, information storage and processing systems have become engrained in both the home and the workplace.
With accounting and management tools becoming increasingly digitally based, investigations concerning allegations of financial malpractice now require a blend of computer and forensic accounting expertise.
Electronic-discovery (e-discovery) is the process of identifying, preserving and presenting electronically stored information that may be relevant to criminal or civil litigation. E-discovery can play an important role in fraud investigations as the result can be used as a starting point for the forensic accountant to understand the flows and usage of funds.