IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

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)

Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://www.mi.bxb.ro/Articol/mi_27_9.pdf
    Download Restriction: no

    Article provided by Editorial Department, Fundația Română pentru Inteligența Afacerii in its journal Management Intercultural.

    Volume (Year): (2013)
    Issue (Month): 27 (February)
    Pages: 63-69

    as
    in new window

    Handle: RePEc:cmj:interc:y:2013:i:27:p:63-69
    Contact details of provider: Web page: http://bxb.ro/

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    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)

    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.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 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.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.