Financial Institutions Statements of Accounting Information Systems Threats and Controls

M Moses Antony Rajendran

Abstract


In this article it mentioned about meaning of money, Introduction of money and money system, frauds and control concepts of information technology. A long ago our human community used the barter system which means they exchange the commodity or services for their requirements of commodities and services. Though there are different sources of money has been generated in the country for the economy and welfare of the people in the country, there is a fraud system and financial statement fraud have been occurring while dealing the money.


Keywords


Accounting information systems; Fraudulent financial statements; Different types of frauds in finance; Finance threads and control.

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References


Romney and Steinbart, (2003/6) Accounting Information Systems, 9/10th ed., Prentice Hall, USA,

James A. Hall, 2002. Accounting Information Systems, 4th ed., Thomson, South-Western, NJ.


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