ICARE 2019
Permanent URI for this collectionhttp://repository.kln.ac.lk/handle/123456789/21239
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Item Forensic Audit and Its Procedure in Indian Legal Regime: Role of Company Secretaries(5th International Conference for Accounting Researchers and Educators (ICARE – 2019), Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya, Sri Lanka, 2019) Narayana, A.; Srinivas, N.India is powering its way towards attainment of economic growth, progress, and all-round development. It is being globally recognized as one of the fastest growing economies of the contemporary world. Undoubtedly, emerging face of India captures the spirited government’s reform and initiatives under the realm of Good Governance. However, corporate governance revolves around five ‘E’s viz., ‘Effectiveness, Efficiency, Ease, Empowerment, and Equity’. In this direction, as true professionals, Company Secretaries are adopting a highly collaborative approach and addressing daunting challenges like fraud, deceit, financial misplacement, etc., that are hindering the inclusive growth of India. In this background, Forensic Audit is considered as the need of the hour for making the corporate culture of India robust, rich, and resilient. This concept Paper aims to give glimpses into the practical and practical and applied aspects and procedure of Forensic Audit and gist of some of the relevant leading Indian Case Laws related.Item Digital Forensics and Indian Cyber Crimes: A Critical Study into the Procedure for Investigation(5th International Conference for Accounting Researchers and Educators (ICARE – 2019), Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya, Sri Lanka, 2019) Narayana, A.The impact of Information and Communication Technology (ICT) is very profound on every one of us. However, both Society and Technology are operating in a way so as to harmonize with the pace of each other’s growth. As the World is progressing, more technology is emerging with each passing day leading to more development in the society. All the facets of human life including education, health, entertainment, and communication are being impacted by the advent of ICT and is being considered as a boon. With boon goes the bane! There is an incidence of increasing number of cyber-crimes including Corporate Frauds that are executed via the means of ICT in the World today. For this, a new branch of forensic audit called Cyber Forensics Audit has emerged in the contemporary world. In this perspective, this concept paper aims to deal with Cyber Crime in all its faces and facets.