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An IT audit is different from a financial statement audit.While a financial audit's purpose is to evaluate whether the financial statements present fairly, in all material respects, an entity's financial position, results of operations, and cash flows in conformity to standard accounting practices, the purposes of an IT audit is to evaluate the system's internal control design and effectiveness.
APEX Business-IT Global Case Challenge [1] is an annual case competition held in Singapore that highlights the intertwined nature of business and information technology (IT). The competition is organised by the School of Information Systems (SIS) at Singapore Management University (SMU). It attracts third or fourth year participants from more ...
Computer fraud is the use of computers, the Internet, Internet devices, and Internet services to defraud people or organizations of resources. [1] In the United States, computer fraud is specifically proscribed by the Computer Fraud and Abuse Act (CFAA), which criminalizes computer-related acts under federal jurisdiction and directly combats the insufficiencies of existing laws.
Pick a random handful of SEC filings in which public companies disclose errors or irregularities in their previously reported numbers, and it's a good bet that you'll see the word "immaterial ...
Fraud is a hidden crime, and so we only know about the frauds we actually discover. There are plenty of frauds that go undiscovered for years and fraud investigation.
As fraud investigation goes, Markopolos is a true hero. He took the time to dig deeper into a smelly situation, even when there was no apparent benefit to him personally.
In United States of America v.Aaron Swartz, Aaron Swartz, an American computer programmer, writer, political organizer and Internet activist, was prosecuted for multiple violations of the Computer Fraud and Abuse Act of 1986 (CFAA), after downloading academic journal articles through the MIT computer network from a source for which he had an account as a Harvard research fellow.
While most junk email can seem like a minor annoyance, certain types of email can cause problems for not only you but other people you email. Sometimes these emails can contain dangerous viruses or malware that can infect your computer by downloading attached software, screensavers, photos, or offers for free products.