Loss of Data Integrity; Deliberate Replacement of Data: The Case of the Lost Audit Trail

by Elbert L. Menees and Jerome V. Bennett

In many accounting software packages now in use by small and medium sized businesses there is no inherent guarantee that integrity is assured, and vendors neither alert purchasers to this problem nor seem inclined to remove the problem. Integrity is lost when one can simply and directly replace one account balance with another. The software problem that is the focus of this article is a tailor-made invitation to fraud.

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