White‐collar Computer Crimes : A Threat to Auditors and Organization

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 and for the organization.

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Year of publication:	1994
Authors:	Roufaiel, Nazik S. ; Dorweiler, Vernon
Published in:	Managerial Auditing Journal. - MCB UP Ltd, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 9.1994, 3, p. 3-12
Publisher:	MCB UP Ltd
Subject:	Auditors \| Computer fraud \| Computer security \| Computers \| Crime \| Legal matters

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Type of publication:	Article
Type of publication (narrower categories):	conceptual-paper
Language:	English
Other identifiers:	10.1108/02686909410054727 [DOI]
Source:	Other ZBW resources

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