Digital Forensics in the Era of Cybercrime: Emerging Trends and Challenges for Forensic Accountants in Nigeria

This study examined the impact of technology on digital forensics and challenges faced by forensic accountants in era cybercrime. The highlights four dimensions which has an forensics: technical, legal, organizational, educational. paper also discusses how emerging technologies such as artificial intelligence machine learning can be used forensics, along with they present. Cloud computing is examined, it poses for who need to access analyze financial data stored or processed cloud are discussed. research a qualitative design incorporated chain custody theory forensics. findings this suggest that update their knowledge skills keep up latest trends cybercrime Nigeria. It recommended adopt multidisciplinary approach integrates accounting principles methods tools. Additionally, following best practices guidelines evidence collection, preservation, analysis, presentation crucial ensure integrity, reliability, admissibility court.