Enhancing white-collar/commercial crime investigations using technology

Abstract

The ever-increasing complexity of the commercial world has resulted in auditors being called upon more and more frequently to provide “forensic” assistance in investigating white-collar crimes. The investigation of these crimes ranges from simple enquiries and interviews by a single person over a few days to complex investigations by large, multidisciplinary teams, spanning many years. This article discusses the use of technology to enhance the quality of investigations into white-collar crimes, of those investigations that are mainly based on paper documents and on interviews. It does not discuss the investigation of so called “computer crimes” where technology is used to perpetrate the fraud.