50
Views
8
CrossRef citations to date
0
Altmetric
Developments

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

, &
Pages 53-61 | Published online: 07 Jan 2009
 

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.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.