Internal Auditor and Computer Fraud

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 in...

Ausführliche Beschreibung

Gespeichert in:
Bibliographische Detailangaben
Veröffentlicht in:Managerial auditing journal 1990-04, Vol.5 (4)
Hauptverfasser: Collier, P.A, Dixon, R, Marston, C.L
Format: Artikel
Sprache:eng
Schlagworte:
Online-Zugang:Volltext
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
Beschreibung
Zusammenfassung: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.
ISSN:0268-6902
1758-7735
DOI:10.1108/02686909010006553