Features - The CPA Journal Millennium Series - Electronic Signatures and Encryption - Technology may be having a tremendous impact on the way business is transacted, but the old need for verifiable and binding agreements -- The kind of assurance provided by a signature -- Remains. The challenge facing companies now is to weigh the features and costs of new electronic controls against the possible ...
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|Authors:||Hillison, William ; Pacini, Carl ; Sinason, David|
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 71.2001, 8, p. 20-25
Pacini, Carl, (1999)
Hillison, William, (1999)
How the Fair Credit Reporting Act Affects Audits and Other Investigations - The Fair Credit Reporting Act (FCRA), as interpreted by the FTC, imposes certain requirements on outside investigators that may hamper their ability to detect criminal conduct by employees. It is unclear when particular audit procedures become subject to the FCRA, leaving auditors and investigators to face unreasonable ...
Sinason, David, (2002)
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