Audit and security implications of electronic funds transfer

A. Kinnon, R. H. Davis

Research output: Contribution to journalArticlepeer-review

1 Citation (Scopus)


The problems created by the facilities of Electronic Funds Transfer are considered in relation to the role of auditors seeking to ensure that correct and secure operations occur when a computer takes over major record processing activities within an organisation. © 1986.

Original languageEnglish
Pages (from-to)17-23
Number of pages7
JournalComputers and Security
Issue number1
Publication statusPublished - Mar 1986


  • audit
  • Electronic funds transfer
  • security


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