Managerial Auditing Journal


Accounting and Finance

Table Of Contents: Volume 8 Issue 7

Using Experts for Detecting and Litigating Computer Crime

Avi Rushinek, Sara F. Rushinek

Whilst the development of a crime‐proof computer operating systemseems very unlikely, more could be done to deter, discover, litigate andpunish computer criminals. Because…

Thoughts on Whistle‐blowing

James M. Harbord

Examines the circumstances in which a need for whistle‐blowingarises and how it arises, particularly in small concerns. Looks at howfraud may be promoted by top managers;…

The Financial World at Risk: The Dangers of Organized Crime, Money Laundering and Corruption

B.A.K. Rider

Until recently, the involvement of syndicated and organizedcriminals in economic crime, and the idea of its exitence outside (andto some extent even within) the United…

The Trust Factor

George A. Cassola

Is an employee an insider or an outsider in relation to thebusiness he/she works in? If a director leaves the running of an entirejob in the hands of one trusted employee…

The Maxwell Interview

Gerald Vinten

An account of some of Robert Maxwell′s criminal businessactivities, first brought to light in the 1970s when the Department ofTrade investigated Pergamon, and their…

Avoiding Fraud and Irregularities in Financial Institutions: A Control‐oriented Approach

Stanley Y. Chang, Roselyn E. Morris

While internal auditors in financial institutions have only nominaldirect legal responsibility, there is implied indirect responsibility.As a defence to such potential, an…



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  • Dr Vivek Mande