Forensic Investigation and Forensic Audit Methodology in a Computerized Work Environment

Abstract

Resolving the incident of fraudulent activities is not a job for half-baked professional accountant, it involves complicated activities and forensic steps as the complexity of infraction demands the involvement of highly experienced forensic accountants/fraud examiners. Investigation is employed to elicit responses from the victims, accused and collaborative witnesses when the situation is unclear as to the causes of actions, the two major tools of investigation are interview and interrogation. In this paper, the author explore the concept of investigations, forensic investigations, forensic audit investigation methodology, forensic audit and the internal auditor, forensic in computerized work environment, and forensic investigation & audit Reporting using content analysis. This paper recommends that all would be forensic accountants/investigators, fraud/forensic auditors, statutory auditors, and investigative accountants, should be well equipped with forensic accounting techniques in obtaining admissible evidence suitable for litigation purposes as forensic accountants are currently in great demand, with the public needs for honesty, fairness and transparency in reporting increasing exponentially.