Internal Auditor and Computer Fraud

Emerald - Tập 5 Số 4 - 1990
P.A.Collier, R.Dixon, C.L.Marston

Tóm tắt

A survey of external auditors aimed to discover the response of their organisations to the threat of computer fraud, and their opinions about risks and counter‐measures. Four main topic areas were covered: responsibility within the firm for the prevention and detection of computer fraud; what the internal audit does to prevent computer fraud; what the internal audit department does to detect computer fraud; and the opinions of internal auditors on computer fraud.

Từ khóa


Tài liệu tham khảo

Audit Commission, 1987, HMSO

Applied Systems, 1987, Computer-Related Fraud Casebook

American Bar Association, 1984, Report on Computer Crime

Chisholm Institute of Technology, 1984, Computer-related Crime in Australia

Institute of Internal Auditors, Statement on Internal Auditing Standards 1, Control, 1983, Orlando

Institute of Internal Auditors, 1985, Deterrence. Detection

Paul A., Collier is a Lecturer in Accounting at the University of Exeter

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Emerald

Tập 5 Số 4

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