How to manage computer-fraud risk

11/6/2013 | AICPA Insights

CPAs who manage computer-fraud risk should assess threats from IT, implement monitoring controls and establish policies to detect management-override abuse, writes Jocelyn Woodard, manager for IMTA at the AICPA. Effective computer-fraud controls should include daily flash reports and exception reporting that alert management to an error, an anomaly or potential fraud.

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