Audit and security implications of electronic funds transfer

A. Kinnon, R. H. Davis

Research output: Contribution to journalArticlepeer-review


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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