• Žaklina Spalević Универзитет Сингидунум Београд
  • Kosana Vićentijević Универзитет Сингидунум Београд


Digital forensics, legal aspects of digital forensics, forensic accounting, forensic auditing, forensic data analysis


Digital Forensics in terms of Accounting and Auditing refers to the ability to collect and use the data, aiming to prevent, detect, monitor and investigate potential fraud, irregularities or inconsistencies in the operation of business enterprises. Illegal digital activities are becoming more sophisticated. Forensic accounting and forensic audits must follow and use digital tools in contemporary business environment. There are no standard modes of application of digital forensics in forensic accounting and auditing areas, but they are constantly improved and stay abreast or ahead of the digital achievements in IT field.


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How to Cite

Spalević, Žaklina . ., & Vićentijević, K. . (2017). DIGITAL FORENSICS IN ACCOUNTING AND AUDITING. KULTURA POLISA, 14(33), 203–216. Retrieved from



Monographic study