Towards Excellence

(ISSN No. 0974-035X)
(An indexed refereed & peer-reviewed journal of higher education)
UGC-MALAVIYA MISSION TEACHER TRAINING CENTRE GUJARAT UNIVERSITY

DIGITAL FORENSIC ISSUES IN CLOUD ACCOUNTING: A COMPREHENSIVE REVIEW

Authors:

Aditi Birla, Bhavna Parwani

Abstract:

  Cloud Accounting is an emerging technology in an accounting field which is being widely adopted globally. It can be used by various kinds of organizations without requiring specific IT infrastructure, technical expertise, managerial overburden, storage capacity, data recovery, or privacy setup requirements. Traditional Computer Forensics focuses the identification, mitigation, and prevention of crimes and frauds generated by IT; however, this existing forensic tool is inadequate to address cybercrimes related to cloud accounting information.  This literature paper aims to provide a comprehensive overview of existing research regarding challenges, methodologies and further advancement in digital forensics in cloud accounting. This review paper will seek foundation for future research, provides insights into challenges faced during investigating crimes in the cloud. 

Keywords:

Cloud Accounting, Digital Forensics, Financial crimes  

Vol & Issue:

VOL.16, ISSUE No.1, March 2024