Forensic Accounting and the Auditing of the Digital Banking

The paper focuses on the usage of forensic accounting for digital banking. The advancement of technology and the wide usage of digital banking applications, increase the possibility of fraud which need more skills from the forensic accountant to discover and support the companies and the individual in protecting their assets. Depending on the previous literature the paper recommends developing the skills of accountants and auditors and encourages using forensic accountants as part of the internal control systems.