{"id":"https://openalex.org/W4411708249","doi":"https://doi.org/10.1093/combul/14.11.397","title":"Computer embezzlement\u2014Prevention and control","display_name":"Computer embezzlement\u2014Prevention and control","publication_year":1971,"publication_date":"1971-11-01","ids":{"openalex":"https://openalex.org/W4411708249","doi":"https://doi.org/10.1093/combul/14.11.397"},"language":"en","primary_location":{"id":"doi:10.1093/combul/14.11.397","doi":"https://doi.org/10.1093/combul/14.11.397","is_oa":false,"landing_page_url":"https://doi.org/10.1093/combul/14.11.397","pdf_url":null,"source":{"id":"https://openalex.org/S136315749","display_name":"ITNOW","issn_l":"1746-5702","issn":["1746-5702","1746-5710"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310311648","host_organization_name":"Oxford University Press","host_organization_lineage":["https://openalex.org/P4310311648","https://openalex.org/P4310311647"],"host_organization_lineage_names":["Oxford University Press","University of Oxford"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"ITNOW","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5111285127","display_name":"Muh. Idham Amir","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"M Amir","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5111285127"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"14","issue":"11","first_page":"397","last_page":"400"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10734","display_name":"Information and Cyber Security","score":0.49950000643730164,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T10734","display_name":"Information and Cyber Security","score":0.49950000643730164,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T12519","display_name":"Cybercrime and Law Enforcement Studies","score":0.45579999685287476,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.004800000227987766,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.7099999785423279},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.574999988079071},{"id":"https://openalex.org/keywords/cybersecurity","display_name":"cybersecurity","score":0.6209999918937683},{"id":"https://openalex.org/keywords/unauthorized-access","display_name":"unauthorized access","score":0.5559999942779541},{"id":"https://openalex.org/keywords/bank-fraud","display_name":"bank fraud","score":0.5910000205039978}],"concepts":[{"id":"https://openalex.org/C2776529561","wikidata":"https://www.wikidata.org/wiki/Q157833","display_name":"Embezzlement","level":3,"score":0.9632612466812134},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.4896569848060608},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.4210207760334015},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.34447187185287476},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.339743971824646},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.2152637541294098},{"id":"https://openalex.org/C73484699","wikidata":"https://www.wikidata.org/wiki/Q161733","display_name":"Criminology","level":1,"score":0.21511605381965637},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.10441958904266357},{"id":"https://openalex.org/C202565627","wikidata":"https://www.wikidata.org/wiki/Q146491","display_name":"Criminal law","level":2,"score":0.07568955421447754}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1093/combul/14.11.397","doi":"https://doi.org/10.1093/combul/14.11.397","is_oa":false,"landing_page_url":"https://doi.org/10.1093/combul/14.11.397","pdf_url":null,"source":{"id":"https://openalex.org/S136315749","display_name":"ITNOW","issn_l":"1746-5702","issn":["1746-5702","1746-5710"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310311648","host_organization_name":"Oxford University Press","host_organization_lineage":["https://openalex.org/P4310311648","https://openalex.org/P4310311647"],"host_organization_lineage_names":["Oxford University Press","University of Oxford"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"ITNOW","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":4,"referenced_works":["https://openalex.org/W228979244","https://openalex.org/W1570410091","https://openalex.org/W2015241333","https://openalex.org/W4240380673"],"related_works":["https://openalex.org/W631726521","https://openalex.org/W2358657414","https://openalex.org/W2087961081","https://openalex.org/W4253358221","https://openalex.org/W2468478664","https://openalex.org/W4399284703","https://openalex.org/W2357916633","https://openalex.org/W607672573","https://openalex.org/W4399284999","https://openalex.org/W2016498914"],"abstract_inverted_index":{"A":[0],"modern":[1],"computer":[2,135],"has":[3],"been":[4],"defined":[5],"as":[6],"an":[7,107],"electronic":[8],"wonder":[9],"that":[10,55,65],"performs":[11],"complex":[12],"mathematical":[13],"calculations":[14],"and":[15,25,64],"intricate":[16],"accounting":[17],"tabulations":[18],"in":[19,118],"ten":[20,30],"thousandths":[21],"of":[22,61,70,88,92,104,110,126,133],"a":[23,75,81],"second,":[24],"then":[26],"mails":[27],"out":[28],"statements":[29],"days":[31],"late\u2014or":[32],"worse,":[33],"triggers":[34],"some":[35,66],"dreaded":[36],"headlines.":[37],"The":[38,52,99],"Wall":[39],"Street":[40],"Journal":[41],"reports,":[42],"\u2018Crooked":[43],"Operators":[44],"Use":[45],"Computers":[46],"to":[47,74,123,147],"Embezzle":[48],"Money":[49],"from":[50,112],"Companies\u2019.":[51],"article":[53],"states":[54],"auditors":[56],"are":[57,68],"hampered":[58],"by":[59],"lack":[60],"written":[62],"records,":[63],"firms":[67],"unaware":[69],"losses;":[71],"it":[72,144],"refers":[73],"$250,000":[76],"programming":[77],"theft.":[78],"Computer-world":[79],"reports":[80,106],"recent":[82],"scheme":[83],"involving":[84],"the":[85,96,113,124,129,134,148],"alleged":[86,108],"misapplication":[87],"five":[89],"million":[90],"dollars":[91],"bank":[93],"funds,":[94],"causing":[95],"bank\u2019s":[97],"failure.":[98],"3":[100],"February":[101],"1971":[102],"issue":[103],"Computerworld":[105],"embezzlement":[109],"$128,000":[111],"New":[114,120],"Jersey":[115],"National":[116],"Bank":[117],"Trenton,":[119],"Jersey.":[121],"According":[122],"Director":[125],"Security":[127],"for":[128],"bank,":[130],"\u2018a":[131],"knowledge":[132],"system":[136],"effected":[137],"this":[138],"\u2026":[139],"they":[140],"couldn\u2019t":[141],"have":[142],"done":[143],"without":[145],"access":[146],"system\u2019.":[149]},"counts_by_year":[],"updated_date":"2026-07-30T17:31:21.811387","created_date":"2025-10-10T00:00:00"}
