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Role of Digital Forensics in Combating Financial Crimes in the Computer Era

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  • Ombu Atonbara

    (Charisma University, Providenciales, Turks and Caicos Island)

Abstract

Information and communication technologies (ICT) have changed every area of our lives. Cyberspace-related areas have reflected these shifts. Cyberspace has an undeniable positive impact on information, trade, industry, and communication. On the other hand, cybercrime is a dark side of the Internet that degrades its peaceful use. Any illegal activity carried out by or via cyberspace and its electronic environment is characterized as cybercrime. Unlike traditional crimes, cybercrimes present a real dilemma because the identities of criminals may be hidden in the virtual domain. Digital forensics has emerged to formulate possible ways for cybercrime investigation and analysis process. In this paper, we deplore the idea of digital forensics in the context of cybercrimes. An investigation of the positive impact of digital forensics in combating cybercrimes is discussed. In today’s world of computers, any information can be made available within a few clicks for different endeavors. The information may be tampered with by changing the statistical properties and can be further used for criminal activities.

Suggested Citation

  • Ombu Atonbara, 2023. "Role of Digital Forensics in Combating Financial Crimes in the Computer Era," Journal of Forensic Accounting Profession, Sciendo, vol. 3(1), pages 57-75, June.
    • Handle: RePEc:vrs:jfaccp:v:3:y:2023:i:1:p:57-75:n:5
    DOI: 10.2478/jfap-2023-0003
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    References listed on IDEAS

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    1. Constantiou, Ioanna D & Kallinikos, Jannis, 2015. "New games, new rules: big data and the changing context of strategy," LSE Research Online Documents on Economics 63017, London School of Economics and Political Science, LSE Library.
    2. Eling, Martin & Wirfs, Jan Hendrik, 2016. "Cyber Risk: Too Big to Insure? Risk Transfer Options for a mercurial risk class," I.VW HSG Schriftenreihe, University of St.Gallen, Institute of Insurance Economics (I.VW-HSG), volume 59, number 59.
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