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Home > Are you using the right IT Techniques?

Are you using the right IT Techniques?


Electronic or digital Information is intangible but is all pervasive. As a Fraud or Forensics investigator, you have the Knowledge and Skills to investigate but are you trained in the techniques to use the Data Analysis and Business Intelligence tools.


Fraud detection software enables auditors and forensic investigators to examine massive volumes of transactional data in order to detect and prevent corporate fraud. Fraud detection software is specifically designed to test and compare all types of organizational data, whether financial, operational, or security.


Fraud detection software is an effective tool for profiling and monitoring day-to-day activities in order to find patterns or instances of fraudulent activity, such as an employee posing as a vendor, cash skimming, or money laundering. Fraud detection software can also be an effective means of monitoring employee activity to uncover internal fraud.


Forensic Audit is an examination and evaluation of a firm's or individual's financial information for use as evidence in court. A forensic audit can be conducted in order to prosecute a party for fraud, embezzlement or other financial claims. Forensic auditing is a specialization within the field of accounting, and forensic auditors often provide expert testimony during trial proceedings.


Forensic Accounting is an integration of accounting, auditing and investigative skills yields the speciality known as Forensic Accounting. It provides an accounting analysis that is suitable to the court which will form the basis for discussion, debate and ultimately dispute resolution. Forensic Accounting encompasses both Litigation Support and Investigative Accounting.


Fraud audit is the activity that consists of gathering, verifying, processing, analyzing of and reporting on data in order to obtain facts and/or evidence - in a predefined context - in the area of legal/financial disputes and or irregularities (including fraud) and giving preventative advice.


Data Analytics help Fraud Investigators meet the Challenge for looking through data to find:

  • Who has been accessing data?
  • How they have accessed?
  • When have they accessed?
  • What activity have they carried out?
  • Labour intensive, tedious task
  • Major effort required from investigator and IT to find information
  • Significant complexity and cost

Fraud examiners and forensic investigators can use Data Analytics software because they are the most effective way to examine huge volumes of transactional data to prevent, deter and detect fraud in electronic information.


Auditors being process experts have good knowledge about several business process flow cycles and the related controls. They have to apply auditing, accounting and investigative skills in determining the occurrence of frauds and provide expert guidance on how to mitigate or avoid such frauds from occurring in the future. Auditors need to adopt a systematic approach to using Technology as per audit scope and objectives.

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