Computer Forensics: An Essential Guide for Accountants, Lawyers, and Managers

BY LOANNA OVERCASH

by Michael Sheetz, J.D.
John Wiley & Sons Inc., 2007, 152 pp.

For novices and experts alike, Michael Sheetz traces the evolution of computer forensics from computer crime investigators, who focused on securing a system, into entities dedicated to the preservation and recovery of digital evidence for admissibility and use in court.

Understanding the fundamentals of how computers process information (input, storage, processing and output) is inherent to the computer forensics process, which is broken into five main steps:

Preservation—the crucial stage in ensuring evidence remains unchanged.

Collection—the process of collecting evidence will mean that it does change; extremely thorough and careful documentation and planning are essential.

Analysis—a starting point for the broad area of analyzing information discovered in the preservation and collection phase.

Re-creation—reporting and documentation requirements to ensure the “evidentiary admissibility” of evidence collected.

Reporting—presentation process.

As the author explains, this book is not meant to be a comprehensive guide on computer forensic evidence, but it does provide a strong foundation for CPAs and other professionals who are getting into this growing field.

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100th ANNIVERSARY

Black CPA Centennial, 1921–2021

With 2021 marking the 100th anniversary of the first Black licensed CPA in the United States, a yearlong campaign kicked off to recognize the nation’s Black CPAs and encourage greater progress in diversity, inclusion, and equity in the CPA profession.