Information Technology for Fraud Detection

The modern society simultaneously acknowledges a growth and diversification of the activity, and, also, the increased potential of the fraud. This case study focuses on the theoretical ideas regarding the concept of "fraud", and, also, the instruments and computer assisted techniques used...

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Bibliographic Details
Published in:Valahian journal of economic studies 2014-07, Vol.5 (3), p.85
Main Authors: Coman, Dan-Marius, Coman, Mihaela-Denisa, Horga, Mihaela
Format: Article
Language:English
Subjects:
Accounting policies
Accounting records
Auditing
Auditing procedures
Auditing standards
Audits
Boards of directors
Case studies
Compensation
Efficiency
Financial reporting
Financial statements
Forgery
Fraud
Fraud prevention
Information systems
Information technology
Intangible assets
Public sector
Software
Studies
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Summary:The modern society simultaneously acknowledges a growth and diversification of the activity, and, also, the increased potential of the fraud. This case study focuses on the theoretical ideas regarding the concept of "fraud", and, also, the instruments and computer assisted techniques used to reveal it within the public institution. Throughout a theoretically applicable initiative, the present article tries to outline the characteristics of the IDEA instrument which is used by the Supreme Audit Institutions.
ISSN:2067-9440
2067-9440