search query: @indexterm economic crime / total: 54
reference: 44 / 54
| Author: | Spaul, B. |
| Title: | The Hygienic auditor |
| Journal: | Accountancy
1990 : MAR, VOL. 104:1159, p.140 |
| Index terms: | CRIME ECONOMIC CRIME |
| Language: | eng |
| Abstract: | The lack of legislation on computer crime in the UK implies that auditors who inadvertently infect their clients' systems could catch more than a bad cold. The introduction of computers in auditing increases the danger of spreading computer viruses from the client to the auditor (and vice versa). Specialist computer legislation in the UK is urgently needed to clarify responsibilities and make enforcement possible in law. |
SCIMA