Managerial Auditing Journal: Volume 5 Issue 4

Evaluation of Management’s Judgements: The Auditor’s Achilles’ Heel

Felix Pomeranz

The auditor′s responsibility for detecting management fraud of amaterial nature is affirmed. Auditors are vulnerable to failure whenthey perform substantive procedures concerned…

Trustworthiness and the MS‐DOS Environment

Ralf Herweg, Hans Gliss

The problems peculiar to use of microcomputers operating in MS‐DOSare outlined. These include outside threats as well as inherent flaws inthe system. Protective measures are…

Countering Computer Virus Threat

Paul A. Collier, Barry J. Spaul

Internal auditors have an important role in communicating thethreat posed by the spread of computer viruses and advising onappropriate control strategies. Computer virus is…

Computer‐related Crimes: An Educational and Professional Challenge

Nazik S. Roufaiel

Emphasis is placed on the influence of computer crimes onaccounting education and training programmes. Computer‐related crimesand their definition, perpetrators, modi operandi…

Internal Auditor and Computer Fraud

P.A. Collier, R. Dixon, C.L. Marston

A survey of external auditors aimed to discover the response oftheir organisations to the threat of computer fraud, and their opinionsabout risks and counter‐measures. Four main…

Ethics, Law and Computer Hacking

Gerald Vinten

Computer hacking is discussed sequentially with respect to: socialand business ethics, fraud legislation, computer misuse legislation andcomputer controls. Enacting…

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

John E. McEnroe

The US Auditing Standards Board Statement on Auditing Standards(SAS) No. 54 concerns Illegal Acts by Clients. SAS No. 54 isdiscussed and its requirements are summarised. Written…