White‐collar Computer Crimes: A Threat to Auditors and Organization
Nazik S. Roufaiel
(Associate Professor of Accounting at the School of
Business, Ithaca College, New York and Vernon)
Vernon Dorweiler
(Associate Professor of Management and Law at the School
of Business, Michigan Technological University)
1972
Abstract
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.
Keywords
Citation
Roufaiel, N.S. and Dorweiler, V. (1994), "White‐collar Computer Crimes: A Threat to Auditors and Organization", Managerial Auditing Journal, Vol. 9 No. 3, pp. 3-12. https://doi.org/10.1108/02686909410054727
Publisher
:MCB UP Ltd
Copyright © 1994, MCB UP Limited