TY - GEN
T1 - A field guide to hidden accounting information detection
AU - Kim, Yeog
AU - Bang, Jewan
AU - Lee, Gu Taek
AU - Lee, Sang Jin
AU - Lim, Jongin
PY - 2007
Y1 - 2007
N2 - A covert system is in objective to hide critical information. If a company has a covert system, it may have had illegible information. Who has it? Why? Most companies want to make good progress of debt finance, inducement of investment and to get a good company image. If the company doesn't get a good condition on its finance and management, it commits some frauds. The company manipulates financial statements in order to get good assessment results about the state of its finance and management from investors and manages actual data in a covert system. When the company's fraud comes out and the investigation launches, the management may want to secrete his covert system. On the step of data acquisition, the covert system detection influences on the investigation results. If the investigator couldn't detect the covert system and the fraud company having a covert system may not say about it, the data on the covert system may not come to the front. It is difficult for the investigator to find out the covert system on the physical place or the network. So it is required a field guide to detection of a covert system with meeting the situation of the investigation field. This paper introduces the field investigation guide for detecting the covert system having accounting information and the detection skill according to the types of the covert system.
AB - A covert system is in objective to hide critical information. If a company has a covert system, it may have had illegible information. Who has it? Why? Most companies want to make good progress of debt finance, inducement of investment and to get a good company image. If the company doesn't get a good condition on its finance and management, it commits some frauds. The company manipulates financial statements in order to get good assessment results about the state of its finance and management from investors and manages actual data in a covert system. When the company's fraud comes out and the investigation launches, the management may want to secrete his covert system. On the step of data acquisition, the covert system detection influences on the investigation results. If the investigator couldn't detect the covert system and the fraud company having a covert system may not say about it, the data on the covert system may not come to the front. It is difficult for the investigator to find out the covert system on the physical place or the network. So it is required a field guide to detection of a covert system with meeting the situation of the investigation field. This paper introduces the field investigation guide for detecting the covert system having accounting information and the detection skill according to the types of the covert system.
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U2 - 10.1109/fgcn.2007.12
DO - 10.1109/fgcn.2007.12
M3 - Conference contribution
AN - SCOPUS:52249089854
SN - 0769530486
SN - 9780769530482
T3 - Proceedings of Future Generation Communication and Networking, FGCN 2007
SP - 146
EP - 150
BT - Proceedings of Future Generation Communication and Networking, FGCN 2007
PB - Institute of Electrical and Electronics Engineers Inc.
T2 - 2007 International Conference on Future Generation Communication and Networking, FGCN 2007
Y2 - 6 December 2007 through 8 December 2007
ER -