Forensic accounting in the digital environment: Trends and changes

Fraud investigation has attracted increasing attention in recent literature. The digital environment has significantly changed the nature of fraud, which is becoming increasingly sophisticated and difficult to detect. This paper analyzes the role of forensic accounting in detecting fraud in the digital environment. The importance of applying advanced technologies that enable faster and more accurate identification of anomalies and traces of fraudulent behavior is emphasized. The findings indicate that the combination of traditional forensic methods and digital analytical tools is the key to more effectively countering fraud in the modern business environment. This paper contributes to the understanding of contemporary challenges and tendencies in the field of forensic accounting in the era of digitization.