Many companies produce public financial statements as part of their annual accounts. These financial statements are audited by the Financial Supervisory Service (FSS) in Korea to identify their financial transparency . However, even if financial risk has been evaluated using fraud symptom analysis, fraudulent acts committed by fabricating financial statements and transactions may lead to creative accounting. The adverse impact of financial fraud is rapidly increasing worldwide; it affects both individuals and national economic systems. For example, fraudulent companies may be unable to raise funds; in the worst case, they may go into bankruptcy. Generally, the financial accounts of companies exist as digital accounting data in computer system. Database systems efficiently manage this digital data. Therefore, we are conducting research on digital forensic accounting to detect fraud factors in financial transactions. In this paper, we suggest methodologies for forensic accounting investigation. We explain the process and cycle of financial fraud investigation. We also propose forensic accounting techniques that can detected the fraud factors. The techniques are representatively included in a covert resource detection system. This uses financial and business data extraction techniques in the company's server, a data acquisition tool in an external file server, a forensic accounting tool to detect financial fraud factors.