Information systems auditing and computer fraud / Yap May Lin

Yap, May Lin (1997) Information systems auditing and computer fraud / Yap May Lin. Jurnal Teknologi Maklumat dan Sains Kuantitatif, 1 (1). pp. 15-22. ISSN 1823-0822

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Abstract

"EDP auditing is defined as the process of collecting and evaluating evidence to determine whether a computer system safeguards assets, maintains data integrity, achieves organizational goals effectively, and consumes resources efficiently. " [Weber, 1988]. The issue of computer fraud has been given a considerable amount of space in most books devoted to the subject of EDP or Information Systems (IS) auditing. Studies have shown that the monetary amounts
misappropriated in the average fraud involving EDP or IS
substantially exceed the corresponding monetary amounts in the average fraud situation that does not involve automated services. Hence, the subsequent establishment or expansion of existing IS audit departments by management primarily as a defense against material fraud. The purpose of this paper is to focus on two issues. One, the occurrence of computer fraud in the IT environment, and secondly, IS auditing as a deterrent to discourage the commission of fraud.

Metadata

Item Type: Article
Creators:
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Yap, May Lin
UNSPECIFIED
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping > Auditing. Auditors
H Social Sciences > HV Social pathology. Social and public welfare. Criminology > Criminology > Crimes and offenses > Computer crimes > Computer fraud
Q Science > QA Mathematics > Instruments and machines > Electronic Computers. Computer Science
Divisions: Universiti Teknologi MARA, Shah Alam > Faculty of Computer and Mathematical Sciences
Journal or Publication Title: Jurnal Teknologi Maklumat dan Sains Kuantitatif
ISSN: 1823-0822
Volume: 1
Number: 1
Page Range: pp. 15-22
Item ID: 11816
Uncontrolled Keywords: Computer fraud, Information Systems (IS) auditing
URI: https://ir.uitm.edu.my/id/eprint/11816

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11816

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