Strategies of Sustainable Development: Social, Law and External-economic Aspects
- Author:
- Evgeniia D. D'iachenko
- Work direction:
- Актуальные вопросы юриспруденции
- Abstract:
- The article examines the challenges arising in the investigation of accounting information under the conditions of digitalization, when the key indicators of economic offenses are primarily recorded in electronic systems. The analysis is based on the study of modern approaches to working with digital data, including methods for recovering deleted information, examining metadata, and analyzing audit logs. It is demonstrated that the fragmentary nature of regulatory frameworks and procedural limitations hinder the use of electronic evidence. The author concludes that there is a need to develop unified methodologies for handling digital data and to strengthen interdisciplinary training of experts.
- Keywords:
- information security, accounting systems, electronic data, digital evidence, forensic accounting examination, digital forensics, metadata, procedural requirements