Page 4 - Understandinging Forensic Technology Landscape

Notice to readers
This publication is designed to provide illustrative information about the subject matter covered. It does not
establish standards or preferred practices. The material was prepared by AICPA staff and volunteers and has
not been considered or acted upon by AICPA senior technical committees or the AICPA board of directors and does
not represent an official opinion or position of the AICPA. It is provided with the understanding that the AICPA staff
and the publisher are not engaged in rendering any legal, accounting, or other professional service. If legal advice
or other expert assistance is required, the services of a competent professional should be sought. The AICPA staff
and this publisher make no representations, warranties, or guarantees about, and assume no responsibility for, the
content or application of the materials contained herein and expressly disclaim all liability for any damages arising
out of the use of, reference to, or reliance on such material.

Disclaimer

This guide is intended as a basic resource of forensic tools and technology available to forensic accounting
practitioners. It is not intended to provide advice or to replace the expertise of qualified professionals in the
accounting, information technology, and data science fields. The information contained in this guide does not
constitute an endorsement or recommendation by the AICPA, its staff, or of the contributing authors. Software
vendors were not solicited nor requested to comment. The information presented is based on practitioner
experience. It is up to the reader to conduct their own due diligence on the suitability and selection of providers,
products and services for their intended use. Readers are also encouraged to consult counsel when undertaking
any investigation, especially when dealing with evidence that may be relevant to actual or anticipated litigation.

Acknowledgments
A special thank you to the AICPA Forensic and Litigation Services (FLS) Forensic Technology Task Force:
Lynda Schwartz (co-chair), David Zweighaft (co-chair), Ken Bame, Anthony Bohorquez, Sid Chatterjee,
Kenneth Feinstein, Cynthia Hetherington, Joseph Kressler, Michael Krueger, Johnny Lee, Christopher Riper,
Patrice Schiano, Tim Sherman, Harrison Schwarz, Scott Sizemore and Ron Yearwood.
In addition, members of the AICPA’s Forensic and Litigation Services (FLS) Committee and Forensic and
Valuation Services Executive Committee also provided review to the authors and AICPA staff for this
reference guide.

AICPA staff
Barbara Andrews
Director, Forensic, Technology, Management Consulting Services
FVS Section
Christine N. Cutti-Fox
Senior Manager, Forensic Services
FVS Section

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