出版社：International Association for Computer Information Systems
摘要：As more and more organizations’ financial transaction systems are information system based, perpetrators of financial crimes must often circumvent accounting information system internal controls to commit their crimes. The ability of internal audit functions to audit information system internal control implementation and execution is receiving increased emphasis both in education and practice. This paper examines whether computer crime is more difficult to detect and investigate than traditional schemes. The study presents a detailed analysis of the ways the computer was used to assist the perpetrator in 72 cases. The study also examines differences between the computer fraud cases and 99 fraud cases without computer involvement. The fraud information was collected through the use of an electronic survey voluntarily completed by members of a professional accounting association in south Texas. The survey consisted of 73 questions that provided detailed information about the victim organization, perpetrators, fraud schemes, detection, investigation, and outcomes. The results of the study will be useful to accounting information systems professionals, fraud examiners, and auditors.
