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Financial Statement Fraud Detection and Investigation in Digital Environment

Financial Statement Fraud Detection and Investigation in Digital Environment

Radiah Othman
Copyright: © 2020 |Pages: 28
ISBN13: 9781799815587|ISBN10: 1799815587|ISBN13 Softcover: 9781799815594|EISBN13: 9781799815600
DOI: 10.4018/978-1-7998-1558-7.ch011
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MLA

Othman, Radiah. "Financial Statement Fraud Detection and Investigation in Digital Environment." Critical Concepts, Standards, and Techniques in Cyber Forensics, edited by Mohammad Shahid Husain and Mohammad Zunnun Khan, IGI Global, 2020, pp. 187-214. https://doi.org/10.4018/978-1-7998-1558-7.ch011

APA

Othman, R. (2020). Financial Statement Fraud Detection and Investigation in Digital Environment. In M. Husain & M. Khan (Eds.), Critical Concepts, Standards, and Techniques in Cyber Forensics (pp. 187-214). IGI Global. https://doi.org/10.4018/978-1-7998-1558-7.ch011

Chicago

Othman, Radiah. "Financial Statement Fraud Detection and Investigation in Digital Environment." In Critical Concepts, Standards, and Techniques in Cyber Forensics, edited by Mohammad Shahid Husain and Mohammad Zunnun Khan, 187-214. Hershey, PA: IGI Global, 2020. https://doi.org/10.4018/978-1-7998-1558-7.ch011

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Abstract

This chapter discusses some of the stages involved in detecting and investigating financial statement fraud in the digital environment. It emphasizes the human element aspects – the fraudster and the forensic investigator, their skills and capability. The explanation focuses specifically on the context of financial statement fraud detection and investigation which requires the accounting knowledge of the investigator. It also highlights the importance of the investigator to be a skeptic and have an inquiring mind of who had the opportunity to perpetuate the fraud, how the fraud could have been perpetrated, and the motive(s) to do so.

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