Characteristics Of Accounting Fraud Under IT Environment

The explosive development of information technology has changed the structure and operation mode of economy, society and culture. IT, which is the core of software, hardware, network, communication and so on, has penetrated into all fields of social life rapidly, and the role of information resources has been brought into full play.

(1) concealment

Concealment should be a common feature of fraud, but fraud in the IT field is more subtle.

The object of accounting fraud under the IT environment is electronic data and application stored in magnetic media. Whether accounting fraud happens or not, does not cause any damage to the computer information system, and the appearance of the electronic data carrier will not change in the slightest. It is difficult to detect by visual observation alone.

The violation of computer information system is not based on physical proximity, which means that the operator can manipulate through the internal network or even the Internet without the need of a near system.

(two) intelligence

In the process of game, fraud and anti fraud challenge each other's intelligence.

Under the IT environment, accounting fraud has used a lot of computer, database, network and other professional knowledge and skills, so that its intelligence is very prominent.

Some experts believe that having a certain degree, a wide range of knowledge, studying information technology, and familiarity with business processes have become a necessary condition for IT fraud to some extent (Dong Sheng Sheng, 2006).

(three) subject diversification

From the inside of the unit, the main body of accounting fraud under the IT environment is the leader's encouragement and guidance, and the two is the action of a single member or some members.

Because of the popularization and application of network technology, the main body of IT accounting fraud has expanded from the inside of the unit to the outside.

In forensic accounting appraisal process, we must pay more attention to the prevention of external infringement.

(four) complexity

The complexity of accounting fraud under IT environment is the result of the combination of concealment, intelligence and subject diversification.

The combination of concealment and intelligence makes IT accounting fraud more use of the illegal functions of the information system; under the condition of subject diversification, the fraud of the combination of concealment and intelligence is more complex because of the participation of the external personnel, even the collusion between the internal staff and the external staff.

(five) social harmfulness

Because the information system is a nerve center of a unit, its data integrity and safety are very important, and the loss is difficult to recover. It involves a wide range of areas and industries, and the amount of loss is huge. Therefore, accounting fraud under IT environment has more serious social harm.