lectronic money transfers have eased the path for the fraudster” (“Forensic,” 1996: 12). Therefore, forensic accountants’ expertise has been used by many corporations, in order to detect individuals, who may be engaged in white collar crime. Forensic accounting is “a discipline that deals with the relation and application of financial facts to legal problems” (“Forensic,” 1996: 11). Due to their investigative and financial experience, forensic accountants are often needed in the investigation of fraud such as “credit card fraud, false financial statements, false invoices, manipulation of cheques, and phantom vendors” (“Forensic,” 1996: 11-12). Also, a new and useful investigative technique is called forensic computer animation, which has emerged due to increases in computer technology. This computer forensic animation can re-create a crime, such as homicide or assault, thereby allowing the judge and the jury to see for themselves the seriousness of the crime. This new technology “has the persuasive power to convict or acquit the accused” (Hawaleshka, 1995: 60-61). Deoxyribonucleic acid (DNA) technology is widely use in forensic science. This new DNA technology is a powerful form of genetic “fingerprinting,” because the potentially indisputable crucial evidence is now available at a microscopic level (Grossblatt, ed., 1996: 10). Stored in the nucleus of human cells, DNA contains the genetic code that governs a persons life and every human’s DNA is as distinctive as his or hers fingerprints; with the exception of identical twins, whose genetic material is the same. DNA evidence extracted from blood stains, saliva, semen, hair, and other bodily substances, can positively link the person to the scenes of the crime; yet it can also prove the person innocent (Grossblatt, ed., 1996: 10). Another more accurate, time and money saving technology ...
