Scholarly discourse of remote forensic auditing and fraud schemes in remote workforce : a scoping review

Abstract

Practical and empirical question dominating the discussion is whether or not the remote forensic auditing techniques and capabilities in detection of fraud schemes in remote workforce. The overall intent of this article is to examine the merits, and opportunities of the use of remote forensic auditing techniques in addressing the challenges for internal audits and controls during the outbreak of COVID 19 and beyond in tackling fraud schemes in remote workforce. Scoping review of literature methodological framework was employed. Studies extracted from five electronic databases such as Emerald insight, Springer, Semantic Scholar, Science Direct, IEEE Xplore Digital Library. Data was thematically analysed. The theoretical framework used in this article were Technology-Organisation-Environment (TOE) which consider the influence of technology, organisation, and environment factors on the adoption and implementation of new technology on forensic auditing and the fraud triangle which consider factors behind fraud perpetrators during COVID19. The research results revealed that the use of remoted forensic auditing tools and techniques can potentially address address the weakness of internal controls and audits on fraud schemes during pandemic levels and beyond in the remote workforce. This article contributes to the to the current body of knowledge and deepens understanding on remote forensic auditing tools and techniques on fraud schemes in remote workforce. It also provides further discussion regarding what forensic auditors practitioners, internal auditors and companies can do to adapt and adopt remote forensic auditing techniques, remote forensic software and hardware tools. The study contributed to theoretical and practical contributions and proposes a remote forensic auditing framework to assist all auditors to deepen their remote and digital forensic investigation. Thus, the article recommends remote forensic auditing framework to address the issues of fraud schemes in remote workforce in South Africa context and beyond.