TY  - JOUR
AB  - 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.
VL  - 9
IS  - 6
SN  - 0268-6902
DO  - 10.1108/02686909410061233
UR  - https://doi.org/10.1108/02686909410061233
AU  - Grundy Emma
AU  - Collier Paul
AU  - Spaul Barry
PY  - 1994
Y1  - 1994/01/01
TI  - Auditing Personnel: : A Human Resource Approach to Information Systems
Control
T2  - Managerial Auditing Journal
PB  - MCB UP Ltd
SP  - 10
EP  - 16
Y2  - 2024/04/25
ER  -