Auditing Personnel: : A Human Resource Approach to Information Systems Control
Emma Grundy
(Researcher at the Woolwich Centre for Computer Crime
Research, UK)
Paul Collier
(Senior Lecturer in Accountancy, in Department of Economics,
University of Exeter, Exeter, UK)
Barry Spaul
(Lecturer in Accountancy, in Department of Economics,
University of Exeter, Exeter, UK)
1198
Abstract
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.
Keywords
Citation
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/10.1108/02686909410061233
Publisher
:MCB UP Ltd
Copyright © 1994, MCB UP Limited