ПРАВНИ АСПЕКТИ ДИГИТАЛНЕ ФОРЕНЗИКЕ У РАЧУНОВОДСТВУ И РЕВИЗИЈИ

Spalević Žaklina (Факултет за туристички и хотелијерски менаџмент Београд, Универзитет Сингидунум), zspalevic@singidunum.ac.rs
Vićentijević Kosana

The growth of computer crime and complex forms of digital frauds create increasing pressure on the ability of digital fraud investigators to apply the process of digital forensics and digital investigations in order to obtain timely results. This paper points out the current investigative techniques, particularly in the field of digital forensics, for the purposes of the audit of the financial operations of economic entities. To eliminate such problems there is a need to increase the use of available resources that exceed the capabilities and limitations of forensic tools that are in use. Intelligent techniques that should be used proactively are needed. The application of these techniques for digital investigations should be an answer to the complex domain of digital fraud that takes place in the modern business environment. The aim of this paper is to explain the issues and to present proposals for improving the collection of digital evidence in a legal and lawful manner in the state where a forensic auditor is conducting the investigation.

Кључне речи: digital forensics, financial operations, digital frauds