Internal auditors should realize that personnel procedures have a key role to play in preventing control violations. Outlines the main considerations for reviewing the adequacy of personnel procedures. Advocates that companies establish a written policy on abuse and fraudulent use of computerized data and recommends further procedures for ensuring –as far as is possible – the integrity of a company′s workforce.
Grundy, E., Collier, P. and Spaul, B. (1994), "Auditing Personnel: : A Human Resource Approach to Information Systems Control", Managerial Auditing Journal, Vol. 9 No. 6, pp. 10-16. https://doi.org/10.1108/02686909410061233Download as .RIS
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