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Cybersecurity and Forensic Accounting a Literature Review

  • Ghazwa Mohamed Mejeran,
  • Abdalmuttaleb Al-Sartawi

摘要

The current paper analyzes previous studies related to criminal accounting. Many of the previous studies consider criminal accountants as an expert who engaged in the investigation related to different financial crimes including cyber ones. The analysis assumes the vital role played by the forensic accountant in protecting data and in preventing a different kind of fraud which includes technological ones.