Search results
Results From The WOW.Com Content Network
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.
Language links are at the top of the page across from the title.
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 ...
Peregrine Systems [8] [10] corporate executives convicted of accounting fraud; Phar-Mor [8] company lied to shareholders. CEO was eventually sentenced to prison for fraud and the company eventually became bankrupt; Qwest Communications [10] RadioShack CEO David Edmondson lied about attaining a B.A. degree from Pacific Coast Baptist College in ...
On December 2, 2009, Tom Petters was found guilty in the U.S. District Court in St. Paul, Minnesota on 20 counts of conspiracy, wire and mail fraud. [5] [19] In April 2010, he was sentenced to 50 years in prison for his part in the fraud. [19] [20] Five other employees have pleaded guilty and are awaiting sentences. [19]
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.
In general, the primary reason to use data analytics techniques is to tackle fraud since many internal control systems have serious weaknesses. For example, the currently prevailing approach employed by many law enforcement agencies to detect companies involved in potential cases of fraud consists in receiving circumstantial evidence or ...
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.