International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

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Volume 8 Issue 1
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Bridging the Forensic Divide: Integrating Digital Forensics and Audit Standards for Enhanced Financial Fraud Detection – Global Insights and the Indian Experience

Author(s) Mr. PANKAJ KUMAR, Dr. SWATI SRIVASTAVA
Country India
Abstract Purpose – This thematic review investigates how digital-forensic methods (DFM) and traditional forensic-audit procedures can be integrated to close the “forensic gap” that hinders timely detection of complex financial frauds.
Design/methodology – A systematic search (2013-2025) identified 112 peer-reviewed articles linking DFM and audit. Seventy-five high-quality studies were thematically coded (κ = 0.82) to surface integration themes, benefits and barriers.
Findings – The results demonstrate that log-file mining, e-mail forensics, blockchain tracing and machine-learning analytics help every part of the audit process, lower the time it takes to detect problems and support litigation. Some of the obstacles are having enough skilled people, paying for unique tools, following privacy laws and keeping professionals separated by culture in their organisations.
Practical implications – The framework suggested in the paper allows DFM outputs to meet ISA 240 needs, so auditors and digital experts can cooperate better.
Originality/value – It is the first to unite and summarise previous research and present clear suggestions for regulators, firms and researchers.
Keywords Audit cycle; blockchain tracing; chain of custody; digital evidence; fraud analytics; hybrid engagements; ISA 240; machine learning; risk assessment
Published In Volume 8, Issue 1, January-February 2026
Published On 2026-01-25
DOI https://doi.org/10.36948/ijfmr.2026.v08i01.67470
Short DOI https://doi.org/hbmdrs
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