Research on Distortion of Initial Data of Financial Accounting Information System
Jin Guang-hua · Journal of Shanghai Lixin University of Commerce · 2007
Firstly,this article proposes that many cases of financial fraud in financial accounting area were made by distortion of initial data of financial accounting information system and mainly caused by the premeditation behavior of cook accounts of company's senior manager.According to the fraud theory,the article discusses the reasons of distortion of initial data and countermeasures of technical and non-technical tools to meet the premeditated behavior and non-premeditated behavior,especially for the premeditated behavior of cook accounts of senior manager.