Auditing Personnel : A Human Resource Approach to Information Systems Control

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.

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Year of publication:	1994
Authors:	Grundy, Emma ; Collier, Paul ; Spaul, Barry
Published in:	Managerial Auditing Journal. - MCB UP Ltd, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 9.1994, 6, p. 10-16
Publisher:	MCB UP Ltd
Subject:	Computer fraud \| Computers \| Ethics \| Fraud \| Human resource management \| Information systems

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Type of publication:	Article
Type of publication (narrower categories):	conceptual-paper
Language:	English
Other identifiers:	10.1108/02686909410061233 [DOI]
Source:	Other ZBW resources

Persistent link: https://www.econbiz.de/10014929443