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...

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...

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...

A recent survey has found that computing and IT are essential for effective management, yet costly security breaches, losses and theft are widespread. Urges corporate users to implement contingency plans in the large number of cases where none at present exists.

This open access book explores the synergies and tensions between safety and security management from a variety of perspectives and by combining input from numerous disciplines. It defines the concepts of safety and security, and discusses the methodological, organizational and institutional...