Explain the general evolution in accounting methods that have occurred from manual to digital processes over the last 40 to 50 years. 

Discuss the pros and cons of past and current accounting methods. Consider the following questions to help guide your response: 

What are the pros of the past methods and cons of current methods? How has the shift in accounting methods impacted the types of fraud that is now occurring compared to the past? 

Explain what you think fraud might look like in the future?