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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 ...
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.
Extent (sample size): The sample size increases proportionally to ICFR risk. Nature of evidence: Inquiry, observation, inspection and re-performance are the four evidence types, listed in order of sufficiency. Evidence beyond inquiry, typically inspection of documents, is required for tests of control operating effectiveness.
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.
Fraud detection is a knowledge-intensive activity. The main AI techniques used for fraud detection include: . Data mining to classify, cluster, and segment the data and automatically find associations and rules in the data that may signify interesting patterns, including those related to fraud.
The system must be consistently monitored and updated to be the most efficient form of itself, otherwise the likelihood of fraud being involved in those transactions increases. If one does not initially invest in such a system and make certain it will detect a large percentage of fraudulent transactions, the consequences are the cost of the ...
The Corner House applied for judicial review of the Serious Fraud Office (SFO) decision to stop investigating BAE Systems. The SFO director decided to halt a criminal investigation into alleged bribery in relation to an arms supply contract between BAE Systems and the Saudi Arabian authorities, known as the Al-Yamamah arms deal. The UK ...
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