Proper protection of information systems is a major quality issue of organizational risk management. Risk management is a process whereby risk factors are identified and then virtually eliminated. Failure modes and effects analysis (FMEA) is a risk management methodology for identifying system's...

Proper protection of information systems is a major quality issue of organizational risk management. Risk management is a process whereby risk factors are identified and then virtually eliminated. Failure modes and effects analysis (FMEA) is a risk management methodology for identifying...

This paper offers a template that can be used by practitioners and accounting auditors to identify fraud in accounting practices. The proposed tool is based on the principles of Benford's Law. An actual example from a local Albanian hospital is used to demonstrate the use of the proposed...