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2002

andadherence to its code of ethics are largelyvoluntary. …Contents -- Abstracts & keywords -- The IMA code of ethics and IMA members' ethical perception and judgment -- The …

Persistent link: https://www.econbiz.de/10012672748

Auditors’ Reactions to the Exposure Draft of SAS No. 54

McEnroe, John E. - In: Managerial Auditing Journal 5 (1990) 4

The US Auditing Standards Board Statement on Auditing Standards (SAS) No. 54 concerns Illegal Acts by Clients. SAS No. 54 is discussed and its requirements are summarised. Written comments on a draft of SAS No. 54 from the auditing community have been analysed. Issues that were highlighted...

Persistent link: https://www.econbiz.de/10014929336

Roufaiel, Nazik S. - In: Managerial Auditing Journal 5 (1990) 4

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 for improving the whole delivery...

Persistent link: https://www.econbiz.de/10014929340

Collaring the Computer Criminal: An Analysis of Information Security for Network Computing

Tang, Michael T. - In: Managerial Auditing Journal 6 (1991) 3

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. This article...

Persistent link: https://www.econbiz.de/10014929354

The Financial World at Risk: The Dangers of Organized Crime, Money Laundering and Corruption

Rider, B.A.K. - In: Managerial Auditing Journal 8 (1993) 7

Until recently, the involvement of syndicated and organized criminals in economic crime, and the idea of its exitence … characteristics of organized crime and, specifically, economic organized crime, and its facilitators. Relates some “horror stories” to … illustrate the seriousness of the problem. Examines the difficulties involved in combating organized economic crime and some of …

Persistent link: https://www.econbiz.de/10014929412

Using Experts for Detecting and Litigating Computer Crime

Rushinek, Avi; Rushinek, Sara F. - In: Managerial Auditing Journal 8 (1993) 7

Whilst the development of a crime‐proof computer operating system seems very unlikely, more could be done to deter … either because of their high cost or in the erroneous belief that computer crime is a low risk. To control computer crime … even more difficult to discover and gather evidence of crime. …

Persistent link: https://www.econbiz.de/10014929414

The Maxwell Interview

Vinten, Gerald - In: Managerial Auditing Journal 8 (1993) 7

An account of some of Robert Maxwell′s criminal business activities, first brought to light in the 1970s when the Department of Trade investigated Pergamon, and their repercussions into the 1990s with the prosecution by the Serious Fraud Office of six individuals in connection with Mirror...

Persistent link: https://www.econbiz.de/10014929415

White‐collar Computer Crimes

Roufaiel, Nazik S.; Dorweiler, Vernon - In: Managerial Auditing Journal 9 (1994) 3, pp. 3-12

Describes the auditor′s responsibility in the expanding arena of computer‐related criminal activity within the organization and the organization′s liability for criminal activity. Formulates professional standards of conduct from these definitions of responsibility, both for the auditor...

Persistent link: https://www.econbiz.de/10014929429

An empirical analysis of fraud detection likelihood

Moyes, Glen D.; Hasan, Iftekhar - In: Managerial Auditing Journal 11 (1996) 3, pp. 41-46

Investigates the relative importance of potential factors associated with the likelihood of detecting fraud during the audit of financial statements. Based on a survey of 357 auditors, reveals auditing experience of the auditor and prior success of auditing organization in detecting fraud are...

Persistent link: https://www.econbiz.de/10014929514

Controlling Commercial Fraud: The Role of the Serious Fraud Office

Mills, Barbara - In: Managerial Auditing Journal 6 (1991) 3

The work of the Serious Fraud Office, its structure and its powers are described. Changes in court procedure have resulted in improvements in time and clarity of presentation of evidence in these most serious and complex cases of fraud. The SFO has developed a computer‐based document‐control...

Persistent link: https://www.econbiz.de/10014929770

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