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| Author: | Davies, J. Warman, A. |
| Title: | Computer fraud: has management lost control? |
| Journal: | Management Accounting (London)
1992 : JULY/AUG, VOL. 70:7, p.34-35 |
| Index terms: | AUDITING FRAUD COMPUTER SECURITY |
| Language: | eng |
| Abstract: | First of 3 articles on computer audit and fraud in the EEC countries and need for common legislation and standards in auditor and management training. Estimated cost of computer fraud. Protection provided by Computer Misuse Act. Computer-aided fraud (CAF). Risks of computer system. Factors of fraud. Use of PCs, spreadsheets, word- -processing and database software. CAF as "white collar" crime. In-house CAF. Boxes cover: how management must learn to detect CAF and common characteristics of fraud. |
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