| Issue |
E3S Web of Conf.
Volume 389, 2023
Ural Environmental Science Forum “Sustainable Development of Industrial Region” (UESF-2023)
|
|
|---|---|---|
| Article Number | 09034 | |
| Number of page(s) | 12 | |
| Section | Environmental Policy and Economics | |
| DOI | https://doi.org/10.1051/e3sconf/202338909034 | |
| Published online | 31 May 2023 | |
The impact of forensic accounting tools in investigating white-collar crime
Asia Pacific University of Technology and Innovation, Jalan Teknologi 5, Taman Teknologi Malaysia, 57000 Kuala Lumpur, Wilayah Persekutuan Kuala Lumpur, Malaysia
* Corresponding author: peitong13316@gmail.com
This study examines the impact of forensic accounting tools in the investigation of white-collar crime in Malaysia. Models consist of multiple regression has been evaluated. Our results show, the impact Encase software, Computer Aided Audit Tools (CAAT), Forensic Toolkit (FTK), and ProDiscover Forensics have a significant relationship with investigating white-collar crime in Malaysia. Firstly, Encase is widely acknowledged as the world's premier provider of digital forensics, cyber security, and electronic discovery, making it the gold standard for criminal digital forensics. Secondly, CAAT allows a database of thousands of transactions to be centrally audited and finished more efficiently and quickly. Thirdly, FTK's primary purpose is speed and performance, hence it concentrates on pre-indexing files to improve speed. It is compatible with electronic discovery and mobility. Lastly, ProDiscover is a great computer security tool because it enables computer specialists to swiftly locate all data on computer disks and safeguard evidence for use in legal procedures. This study raises awareness of forensic accounting tools to investigate white-collar crime more effectively.
Key words: White-Collar Crime / Forensic Accounting / Investigation
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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