A Curriculum for Teaching Information Technology Investigative Techniques for Auditors

Grover S. Kearns
College of Business
University of South Florida St. Petersburg
St. Petersburg, Florida 33701-5016 USA
gkearns@stpt.usf.edu
 

ABSTRACT

Recent prosecutions of highly publicized white-collar crimes combined with public outrage have resulted in heightened regulation of financial reporting and greater emphasis on systems of internal control. Because both white-collar and cybercrimes are usually perpetrated through computers, internal and external auditors’ knowledge of information technology (IT) is now more vital than ever. However, preserving digital evidence and investigative techniques, which can be essential to fraud examinations, are not skills frequently taught in accounting programs and instruction in the use of computer assisted auditing tools and techniques – applications that might uncover fraudulent activity – is limited. Only a few university-level accounting classes provide instruction in IT investigative techniques. This paper explains why such a course would be beneficial to the program, the college, and the student. Additionally, it presents a proposed curriculum and suggests useful resources for the instructor and student.

Keywords:  computer forensics, auditors, IT investigative techniques, IT audits, cybercrime, accounting curriculum development