Ralph Q. Summerford, president, discusses technology’s presence in the world of forensic accounting, focusing on the old – data mining – and the new – artificial intelligence and digital currency, such as bitcoin. He explains how FSS has extensive experience in leveraging these technologies to take their work to the next level, and stresses the importance of auditors embracing and understanding these technologies. He also examines a popular question that plaintiff attorneys have: “Is the failure to use available technology a violation of the auditor’s standard of care?”