COMPUTER FRAUD PREVENTION

This study examines the involvement and attitudes of internal auditors to the prevention and detection of computer fraud. This approach differs from previous research which has concentrated on learning from frauds which have occurred. The main enquiry was by means of a questionnaire sent to members of the Institute of Internal Auditors. Verification and additional information was forthcoming by visiting some respondents. Almost a fifth of internal audit departments reported that they had no specific responsibility for either prevention or detection of computer fraud. It was clear that where responsibility was acknowledged, it is generally on an informal basis or is self imposed. Internal auditors reported that most reliance was placed on computer assisted tools and manual techniques like input/output reconciliation for detection of computer fraud. Few of the organisations surveyed had any laid down guidelines what to do in the case of a fraud discovery. Where guidelines did exist they called for dismissal and prosecution. In smaller firms, external auditors have a larger role in the prevention and detection of computer fraud than in larger firms. Opinion on the prevention and detection of computer fraud included the view that as network systems become more common, so detection and prevention will become more difficult. In addition it was claimed that management did not appreciate the level of the threat. Internal auditors feel that they have a role to play, but highlighted the fact that there is a shortage of staff with the requisite skills.

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PENGARUH KOMPETENSI APARATUR DESA, KETAATAN PELAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP PENCEGAHAN FRAUD DENGAN MORAL SENSITIVITY SEBAGAI VARIABEL MODERASI

Jurnal Akuntansi, Audit, dan Aset ◽

10.52062/jurnal_aaa.v1i2.9 ◽

2018 ◽

Vol 1 (2) ◽

pp. 63-89

Author(s):

Klara Wonar ◽

Syaikhul Falah ◽

Bill J. C. Pangayow

Keyword(s):

Control Systems ◽

Financial Reporting ◽

Internal Control ◽

Financial Management ◽

Quantitative Research ◽

Primary Data ◽

Survey Method ◽

Moral Sensitivity ◽

Fraud Prevention ◽

Study Results

This study aims to examine the effect of fraud prevention on village / village financial management as the dependent variable and the competency of village apparatuses, compliance of government financial reporting, internal control systems as independent variables while moral sensitivity as amoderating variable. This research is a quantitative research or hypothetic - deductive method that aims to answer such questions that are related to exploratory, descriptive, explanatory and predictive studies. Primary data is mainly used in this research. Data collection is conducted using a survey method in the form of a questionnaire that lists the statements, which were given to the respondents to be filled in order to get information, and then the data analyzing was conducted using the Warp-PLS 5.0 Application software. The study results show that the competence of village officials influences fraud prevention, financial reporting adherence affects fraud prevention, and meanwhile the internal control system does not affect fraud prevention. Furthermore, moral sensitivity does not moderate the competence of village officials, adherence to financial reporting and internal control systems.

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Computer Fraud

Proceedings of the 2017 9th International Conference on Education Technology and Computers - ICETC 2017 ◽

10.1145/3175536.3175578 ◽

2017 ◽

Author(s):

Luis Lema-Cerda ◽

Víctor H. Andaluz ◽

Diego Pinsha ◽

Kléber Quevedo

Keyword(s):

Computer Fraud

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