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| Author: | Roufaiel, N. S. Dorweiler, V. |
| Title: | White-collar computer crimes: a threat to auditors and organization. |
| Journal: | Managerial Auditing Journal (IAE)
1994 : VOL. 9:3, p. 3-12 |
| Index terms: | AUDITORS ORGANIZATIONS COMPUTER TECHNOLOGY CRIME AUDITING |
| Language: | eng |
| Abstract: | The auditing profession has incurred increasing responsibilities due to the proliferation of legal liability and the special role of computer technology in today's business environment. Criminals and amateurs, outwith and internal to the organization are an everyday threat, coming with new techniques to penetrate the accounting system and to challenge its security. Auditors' awareness of these techniques is the only key to developing detection and prevention mechanisms. |
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