City Research Online

Abstract

The main objectives of this study are as follows: (a) to conduct an extensive analysis of a sample of the published computer fraud cases; (b) to investigate the theory and the current practice of internal and external auditors involved in the audit of CBAS on the basis of their relevance to the computer fraud problem; and (c) to search for practical means which will permit more effective audit of CBAS and improve internal control within the computer systems so that computer fraud can be more effectively prevented and detected.

These objectives were investigated using a research methodology which included a literature search, analysis of 238 computer fraud cases, and an analysis of the survey of external and internal auditors in the UK.

The computer fraud cases and the survey results have been analyzed using parametric and non parametric statistical techniques and the results have been used to test several experimental hypotheses and to establishing an organized system of countermeasures to safeguard CBAS against fraud. The countermeasures suggested are classified according to the "ways-in" which have been used by perpetrators to commit their frauds. Following this approach, we indicate the types of controls which should be built into the system to guard against fraud, the principal techniques the auditor should use, the key points the auditors should look for, and the procedures which should be included in their audit programmes to combat computer fraud. Furthermore, in our analysis we gave particular attention to personnel security which is an important factor in controlling fraud, and the spectrum of our analysis was completed by suggesting an organized approach for investigating computer fraud and several detailed recommendations.

Publication Type:	Thesis (Doctoral)
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management H Social Sciences > HF Commerce > HF5601 Accounting Q Science > QA Mathematics > QA75 Electronic computers. Computer science Q Science > QA Mathematics > QA76 Computer software
Departments:	Bayes Business School > Bayes Business School Doctoral Theses Doctoral Theses

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