Reviews the findings of the Audit Commission′s fifth triennial report on computer fraud and abuse, published in October … 1994. This shows that, while computer fraud and abuse is a growth industry, many organizations do not seem to take computer … place. These low‐cost procedures can do much to reduce the incidence of computer fraud and thereby avoid the associated cost …

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 …

Organizations today are more susceptible to computer crime and employee fraud than ever before. This paper presents … some statistics about the growth on fraud, factors which cause fraud in the workplace, how businesses can protect their … their data and information. Therefore, it is imperative that managers understand the problems that fraud can cause and how …

The 1990s literature portrays the corporate personnel/HR function as in decline due to the decentralisation and … delayering of large organisations. As a result personnel’s presence on boards of directors and participation in the formation of … main board of director level but at the CEO executive group level in most cases. Research has shown the personnel …

Interpol. National governments such as Canada have enacted specific laws against this type of crime. Information technology …