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Developments

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

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Pages 53-61 | Published online: 07 Jan 2009

References

  • American Bar Association, Criminal Justice Section . 1984 . Report on Computer Crime Washington, D.C.
  • Audit Commission . 1987 . Survey of Computer Fraud and Abuse. , London : HMSO .
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  • Institute of Internal Auditors Inc (IIA, Inc.) . 1985 . Statement on Internal Auditing Standards No 3 (SIAS 3) , Deterrence, Detection, Investigation and Reporting of Fraud .
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