The forensic procedure, a methodology used in the investigation of financial fraud and its applicability
Abstract
Through this work, the objective is to analyze different digital forensic investigation methodologies and their potential applicability in the investigation of financial fraud, which will be contracted with the accounting audit processes and the Colombian legal framework, for which, a documentary review of forensic models that have been previously validated and implemented by educational institutions or government entities. These will make it possible to identify the frequently used and accepted methodologies in digital research processes, which are also compatible with the regulatory needs in Colombia. To achieve this, the proposals of researchers Carrier and Spafford for the event-based digital forensic investigation framework, the Rodney McKemmish model and the abstract digital forensic model proposed by Reith, Carr and Gunsch are compared, since they present current trends in the matter forensic investigation and cybersecurity. Among the main conclusions, there is the identification of the model adjusted to the Colombian legal framework that allows the development of more transparent processes thanks to a high traceability in each of its stages.
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