TAILIEUCHUNG - Lecture Accounting information systems (9th edition): Chapter 9 - Marshall B. Romney, Paul John Steinbart

This chapter describe fraud and describe the process one follows to perpetuate a fraud; discuss why fraud occurs, including the pressures, opportunities, and rationalizations that are present in most frauds; compare and contrast the approaches and techniques that are used to commit computer fraud; describe how to deter and detect computer fraud. | Accounting Information Systems 9th Edition Marshall B. Romney Paul John Steinbart Computer Fraud Chapter 9 Learning Objectives Describe fraud and describe the process one follows to perpetuate a fraud. Discuss why fraud occurs, including the pressures, opportunities, and rationalizations that are present in most frauds. Compare and contrast the approaches and techniques that are used to commit computer fraud. Describe how to deter and detect computer fraud. 9- ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Introduction Jason Scott finished his tax return. Everything was in order except his withholding amount. For some reason, the federal income tax withholdings on his final paycheck was $5 higher than on his W-2 form. What did he discover? 9- ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Introduction Most of the 1,500 company employees had a $5 discrepancy between their reported

• Kế toán - Kiểm toán
• Accounting information systems
• Lecture Accounting information systems
• Hệ thống thông tin kế toán
• Computer fraud
• Fraud process
• Accounting information
• Control information
• Information systems controls
• Accounting information systems
• Lecture Accounting information systems
• Information security
• System reliability
• Accounting system
• Systems development life cycle
• Systems design
• Value of information
• Business process
• Business process cycles
• Systems development
• Systems analysis
• Information systems
• Auditing computer
• Auditing process
• Privacy controls
• Processing integrity
• Availability controls
• Financial Accounting
• Principles of financial accounting
• Fundamental system principles
• Accounting systems
• Production cycle
• Human resources management
• General ledger
• AIS development strategies
• Reporting Systems
• Accounting information system
• AIS super system
• Computer accounting
• System security
• The accountant
• Information technology
• Documenting accounting information systems
• Data modeling
• Enterprise resource planning systems
• ERP systems
• Value chain
• Supply chain
• Decision structure
• Control frameworks
• Internal controls
• COBIT framework
• Accounting cycle
• Transaction processing
• Internal control
• Control environment