INTERNAL CONTROL IS NOT OPTIONAL

In the annals of computer fraud, there is not yet a case where the computer has been convicted of committing a crime. The logic of this observation, obvious to some, evidently escapes others, for when it comes to accepting a share of the responsibility for the internal control of computer systems, m...

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Bibliographic Details
Published in:Management accounting (New York, N.Y.) N.Y.), 1975-08, Vol.57 (2), p.49
Main Author: Devlin, Gerald W
Format: Magazinearticle
Language:English
Subjects:
Insurance policies
Internal controls
Inventory control
Purchasing agents
Online Access:Get full text
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Summary:In the annals of computer fraud, there is not yet a case where the computer has been convicted of committing a crime. The logic of this observation, obvious to some, evidently escapes others, for when it comes to accepting a share of the responsibility for the internal control of computer systems, many individuals do not prove it with their involvement. The attitude often prevails that because nothing of...
ISSN:0025-1690