Expert Errors in Forensic Accounting in the Context of Digitalization

This article examines expert errors in forensic accounting examinations in the context of digitalization. It identifies typical errors in forensic accounting examinations in the context of digitalization, highlighting the mechanisms by which they occur and recommending preventative measures. It describes expert errors associated with the use of software packages for calculations, grouping, analysis, and synthesis of data, as well as the introduction of artificial intelligence tools into forensic practice. The need for improved data source identification and an algorithm for collecting, transmitting, and storing information that ensures its integrity and immutability is identified. The need for developing interdisciplinary competencies in forensic accountants is substantiated. It is concluded that a unified methodological approach to forensic accounting examinations with regard to digital objects of study is necessary.

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