Digital Forensics in the Era of Cybercrime: Emerging Trends and Challenges for Forensic Accountants in Nigeria

Abstract

This study examined the impact of technology on digital forensics and the challenges faced by forensic accountants in the era of cybercrime. The study highlights the four dimensions in which technology has an impact on digital forensics: technical, legal, organizational, and educational. The paper also discusses how emerging technologies such as artificial intelligence and machine learning can be used in digital forensics, along with the challenges they present. Cloud computing is also examined, and the challenges it poses for forensic accountants who need to access and analyze financial data stored or processed in the cloud are discussed. The research used a qualitative research design and incorporated the chain of custody theory in digital forensics. The findings of this study suggest that forensic accountants need to update their knowledge and skills in digital forensics to keep up with the latest trends and technologies in cybercrime in Nigeria. It is recommended that forensic accountants adopt a multidisciplinary approach that integrates accounting principles with digital forensics methods and tools. Additionally, following best practices and guidelines for digital evidence collection, preservation, analysis, and presentation is crucial to ensure the integrity, reliability, and admissibility of digital evidence in court.