Corrected entry: The "Salami Slicing" technique Michael Bolton has created with his virus will never work on modern banks. currency banking transactions are only conducted using integer-only functions. So there are no roundings that they can take away and put in a different account. Also, if the transactions would round the "fractions of a cent" off they would actually be creating money instead of stealing it, since the "fractions of a cent" normally disappear.
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Correction: Firstly the movie takes place with banking and computer systems prior to 2000, not modern technology. Secondly, the whole point of using the virus is they thought that since they were updating all the programs for Y2K, they'd get away with it. Finally, the virus didn't work, which is the whole reason the amount of money in the account after only a day or two was so much higher than what they expected. As Michael says: "I suck at math."
rswarrior