Section: Volume E

Computer forensic auditing is the process of collecting and analyzing digital evidence from electronic devices, such as computers, mobile phones, or tablets2. The purpose of computer forensic auditing is to investigate and resolve cases involving cybercrime, fraud, or other illegal or unethical activities3. One of the examples of computer forensic auditing is recovering deleted communications and emails, which can help to reveal the identity, motive, or modus operandi of the perpetrators or suspects4.
References:
1: Forensic Audit Guide - Definition, Steps, Reasons3, p. 2 2: What Is Computer Forensics? Types, Techniques, and Careers2, p. 1 3: What Is a Forensic Audit, How Does It Work, and What Prompts It?5, p. 1 4: IT Audit & Digital Forensics: How to use an IT audit to prepare for a computer forensics investigation6, p. 1

Senior management has the primary responsibility for resolving any fraud incidents found as a result of the investigation in the treasury department. While the internal audit activity may identify and report on fraud, and forensic accountants may assist in investigating it, the responsibility for addressing and resolving incidents of fraud, including implementing corrective actions and holding parties accountable, rests with senior management.References: The IIA's guidance on the roles and responsibilities in fraud investigations, which places ultimate responsibility for management of fraud risks with senior management.