Internal Auditor and Computer Fraud

Abstract

A survey of external auditors aimed to discover the response of their organisations to the threat of computer fraud, and their opinions about risks and counter‐measures. Four main topic areas were covered: responsibility within the firm for the prevention and detection of computer fraud; what the internal audit does to prevent computer fraud; what the internal audit department does to detect computer fraud; and the opinions of internal auditors on computer fraud.

Citation

Collier, P.A., Dixon, R. and Marston, C.L. (1990), "Internal Auditor and Computer Fraud", Managerial Auditing Journal, Vol. 5 No. 4. https://doi.org/10.1108/02686909010006553