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Combating Fraud With Information Technologies. E-Accounting Document … A Solution?

Author

Listed:
  • Monica PUIU
  • Carmen NISTOR

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

Abstract

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. "Combating Fraud With Information Technologies. E-Accounting Document … A Solution?," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 83-89, July.
    • Handle: RePEc:cmj:networ:y:2013:i:1:p:83-89
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    More about this item

    Keywords

    Fraud; Information Technologies; E-accounting;
    All these keywords.

    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

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