Abstract:
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.