Clarification importance of accounting education students in computer science, related offenses, and observe professional ethics

News about fraudulent practices in accounting in recent years, as one of the common news media have been public. The accounting profession due to public pressure emphasizes the importance of observance of professional ethics has to start. Therefore some of the Board and professional associations of accounting, computer science necessity of continuous education and professional ethics standards and training have emphasized the relevant part of major units to obtain degrees and certificates Hsabdray, have been considered necessary. Most fraudulent accounting practices currently are the computer crime. So, students should be compared to different types of accounting fraud, including computer crimes, and how to prevent and be aware of their diagnosis. This article about the level of computer knowledge and training needed to introduce several floors of the Computer Crimes and technological tools to prevent and detect this crime, provides useful material. Diversity and multiplicity of computer crimes, and tools for diagnosis and prevention of their size is the number of perpetrators of these crimes. Finally, this paper as a combination of four training courses for accounting students prepare for their professional careers in the field familiar with the principles of programming languages and databases, computer crimes and observe professional ethics, offers. These four courses are as familiar with the principles of programming languages and database applications, especially accounting, accounting information systems (AIS), to prevent and detect fraud (Accounting Law) and professional accounting ethics. As these four courses, which are used together, during the accounting profession and accounting students face ethical decisions and fraudulent events, tools provides.