... techniques in detecting fraud. These techniques were associated with four different audit cycles: acquisition and payment, inventory and warehousing, payroll and personnel and sales and collection. © MCB UP Limited 1996 Crime External audit Financial reporting Fraud Internal audit Materiality...

... of responsibility, both for the auditor and for the organization. © MCB UP Limited 1994 The criminal justice system′s response to white‐collar crime includes a consideration of the part played by the victim of such crimes which influences the level and kind of sanctions imposed on the offender[ 3...

...Avi Rushinek; Sara F. Rushinek Whilst the development of a crime‐proof computer operating system seems very unlikely, more could be done to deter, discover, litigate and punish computer criminals. Because of the limited sophistication of security devices, experts shy away from them, while managers...

... with Mirror Group Newspapers – and in the impoverished lives of the pensioners from whom he stole. © MCB UP Limited 1993 Crime External audit Fraud Internal audit 22 MANAGERIAL AUDITING JOURNAL 8,7 The business activities of "one of the world's most notorious cheats and fraudsters...

...B.A.K. Rider Until recently, the involvement of syndicated and organized criminals in economic crime, and the idea of its exitence outside (and to some extent even within) the United States has been discounted if not scoffed at. Describes the characteristics of organized crime and,specifically...

... should be extended beyond fraud to other types of serious and complex crime. Finally, may I touch upon the international quality of our work. Almost all of our cases have international connections and ramifications. We are always working to improve our relationships with our counterparts overseas...

...Michael T. Tang Recent shifts from mainframes to networking technologies have given business the ability to meet challenges in the competitive markets with accurate, timely data distribution. Meanwhile, the blossoming of data communication has created the potential thorns of computer crimes...

... of the spectrum. © MCB UP Limited 1990 Auditors Audit Crime Professions Standards USA 30 MANAGERIAL AUDITING JOURNAL 5,4 T he American Auditing Standards Board gives serious consideration to input provided as written comments. Auditors' Reactions to the Exposure Draft of SAS No. 54 John E...

...Nazik S. Roufaiel Emphasis is placed on the influence of computer crimes on accounting education and training programmes. Computer‐related crimes and their definition, perpetrators, modi operandi, and methods of prevention and detection, are discussed. Recommendations are given...