摘要
会计网络化的计算机舞弊的种类 ;计算机舞弊的审查 ;篡改输入的审查 ;窃取或篡改商业秘密、非法转移电子资金和数据泄密的审查 ;
This article analyzes the categories of the computer practices fraud in ccounting network.It also performs the examinations into the computer practices fraud,input distortion,stealing or distortion of business secret,illegal transfer of electronic fund and distortion of procedures.
出处
《审计与经济研究》
北大核心
2003年第1期37-39,共3页
Journal of Audit & Economics
关键词
会计
网络化
计算机舞弊
审查
network accounting
risk
the computer practices fraud
examination
