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The crux of the paper's argument is that, if organisations are to counter computer fraud, they must adopt suitable personnel procedures. The authors start by examining previous research into computer fraud focusing on the work of Albrecht et al and Bologna. They then set out personnel practices and procedures which, it is maintained, provide a powerful deterrent to computer crime. The paper ends with an analysis of the Audit Commission's publication, ‘Survey of Computer Fraud and Abuse’ and an examination of cases where improved personnel procedures may have deterred computer abuse.
Internal auditors have an important role in communicating the threat posed by the spread of computer viruses and advising on appropriate control strategies. Computer virus is defined, distinguishing between “true” viruses and other rogue software like logic bombs, Trojan horses and worms. Some reported incidents are discussed; the application of risk management as an effective approach is considered. Control techniques are listed under the categories: organisational, software and hardware. How epidemiological analogy can be applied in high risk situations is explored through a system infection control programme under the direction of a system infection control committee.
Internal auditors should realize that personnel procedures have a keyrole to play in preventing control violations. Outlines the mainconsiderations for reviewing the…
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.
With our growing reliance on interconnected computers and networks, viruses and other forms of computer abuse are becoming an increasing problem. Computer Emergency Response Teams (CERTs) have been set up in the USA to respond to the problem, and an organisation called ‘FIRST’ has been formed by the various CERTs to act as their mouthpiece. This paper discusses both the preventative and response roles of CERTs and then looks at what is being done to establish such a system in Europe.
There is an international drive to improve mental health services for young people. This study aims to investigate service user experience of a youth mental health service…
There is an international drive to improve mental health services for young people. This study aims to investigate service user experience of a youth mental health service in Norfolk, UK. In addition to suggesting improvements to this service, recommendations are made for the development of youth mental health services in general.
A mixed-methods approach was used. Quantitative data from satisfaction questionnaires were analysed using descriptive statistics and compared between two time points. A semi-structured interview was used to generate qualitative data. Thematic analysis was used to identify themes in the interview transcripts and triangulation was used to synthesise quantitative and qualitative data.
Service users appeared satisfied with the service. Significant improvements in satisfaction were found between two time points. Qualitative analysis identified three main themes that were important to service users, including support, information and personhood.
Recommendations for the development of youth mental health services are provided. Although these are based on findings from the Norfolk youth service, they are likely to apply to other mental health services for young people.
Mental health care for young people requires significant improvement. The Norfolk youth service is one of the first services of its kind in the UK. The findings from this study might be helpful to consider in the development of youth mental health services across the world.