Title: Audit developments and the detection of computer fraud

Authors: Rob Dixon

Addresses: Newcastle Business School, School of Accountancy, Sutherland Building, Newcastle Upon Tyne, UK

Abstract: This paper, having outlined the history of computer related fraud, describes automatic auditing methods most commonly available and in use, highlighting the areas where each method is of most value. The main section of the paper reports on the findings of a survey conducted by Rob Dixon and his colleagues, into the way both private and public sector organisations consider the risk of computer fraud and implement detection and prevention measures. The paper concludes with recommendations for action to minimise the risk of fraud.

Keywords: fraud detection; fraud prevention; risk appraisal; compliance testing; concurrent audit techniques; computer fraud; auditing.

DOI: 10.1504/IJCAT.1991.062579

International Journal of Computer Applications in Technology, 1991 Vol.4 No.4, pp.207 - 216

Published online: 10 Jun 2014 *

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