期刊名称：Journal of Applied Economics and Business Research
电子版ISSN：1927-033X
出版年度：2017
卷号：7
期号：1
页码：1-17
出版社：Journal of Applied Economics and Business Research
摘要：In the new millennium, computers continued to play an ever-increasing role and presumed that the problems of computer frauds and crimes would also continue to persist and grow. So, long as the cyber criminal's ingenuity exists, any audit program may eliminate the probabilities of fraud only, but not possibilities of fraud. The Audit profession has responsibility for designing and developing an audit system to detect, deter and prevent computer frauds and crimes within an organization. This process will have an impact on the role, responsibility, authority, and liability of auditing profession. The introduction of effective auditing policies, procedures and tools can assist to mitigate organizational risks and maximize audit effectiveness. Auditors also must possess a sound knowledge of the subject matter audited and a requisite knowledge of information system and computer technology to conduct a continuous audit and to detect and prevent computer fraud. This article will explore the existence of computer crimes and frauds within an organization, and the methods adopted by audit profession to detect and prevent them in the future.
关键词：Cybercrime; Computer Crime; Information security
