PL EN


2006 | 4(170) | 131-133
Article title

THE COMPUTER FRAUD IN THE PRACTICE OF THE POLISH INVESTIGATION ORGANS

Authors
Title variants
Languages of publication
PL
Abstracts
EN
The analysis referred to 64 Polish cases of computer fraud (Art. 287 of the Penal Code (PC)) in which the preliminary proceedings were terminated in 2002 and first half of 2003. Relatively great number of cases consisted in issuing false invoices and falsifying accounting documents as well as falsifying bank accounts records and other bank documents. Attacks on records on the computer information carrier mainly served to appropriate and embezzle money. In these cases the behaviour of perpetrator fulfilled the features of the offence of misappropriation (Art. 284 § l of the PC) or common fraud (Art. 286 § l of the PC), and changes of data made on computer information carrier constituted a means to reach the purpose, i.e. appropriation of money.
Keywords
Year
Issue
Pages
131-133
Physical description
Document type
ARTICLE
Contributors
  • R. A. Stefanski, Wyzsza Szkola Handlu i Prawa w Warszawie, ul. Swieradowska 43, 02-662 Warszawa, Poland
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
07PLAAAA02475152
YADDA identifier
bwmeta1.element.5fa011b2-817c-354e-b5e4-b129406b19fe
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