The role of internal auditors in the prevention and detection of computer fraud

Abstract

This article reports the results of a survey which was carried out to discover how public service organizations assign responsibility for the prevention and detection of computer fraud, and to investigate the role of the internal audit department in this area. In addition, the opinions of internal auditors about the threats of computer fraud were obtained. The supply of trained computer audit staff was also investigated. The authors recommend implementation of a management strategy for the prevention and detection of computer fraud and suggest some areas where future research is needed.