IDEAS home Printed from
   My bibliography  Save this article

Combaterea Fraudelor Prin Folosirea Tehnologiilor Informationale. E-Documentul Justificativ…..O Solutie???


  • Monica PUIU
  • Carmen NISTOR

    (Doctoral School of Economics and Business Administration, University of Alexandru Ioan Cuza, Iaşi, România)


Knowledge society led, simultaneously, to the globalization of fraud potential. In this purpose, numerous tools and computer techniques have been created in order to combat fraud. Analyzing the main characteristics and specific operations we consider that all have a great drawback: they don’t allow the identification of irregularities or fraud in real time, exactly when they occur. From this perspective, the purpose of this article is to introduce a new concept of software which, once implemented, will not only allow access to such data in real time, but, at the same time, will facilitate the work of auditors. The article presents the basic principles for the functioning mode of such applications. Located at the concept stage, the design and implementation of this program involves collaboration between many national bodies (CECCAR, CAFR, MFP) and adapting accounting legislation in the field. However we consider that this can be the future of a small percent of economic frauds and less work for auditors or state institution in this field.

Suggested Citation

  • Monica PUIU & Carmen NISTOR, 2013. "Combaterea Fraudelor Prin Folosirea Tehnologiilor Informationale. E-Documentul Justificativ…..O Solutie???," Management Intercultural, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 27, pages 63-69, February.
  • Handle: RePEc:cmj:interc:y:2013:i:27:p:63-69

    Download full text from publisher

    File URL:
    Download Restriction: no


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Violeta Isai & Daniela Hij, 2015. "Fraud- Between Delinquency And Creative Accounting," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 555-559.

    More about this item


    Fraud; Information Technologies; E-accounting;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cmj:interc:y:2013:i:27:p:63-69. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Serghie Dan). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.