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...
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Veröffentlicht in: | Managerial auditing journal 1990-04, Vol.5 (4) |
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Hauptverfasser: | , , |
Format: | Artikel |
Sprache: | eng |
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Online-Zugang: | Volltext |
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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. |
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ISSN: | 0268-6902 1758-7735 |
DOI: | 10.1108/02686909010006553 |