Information systems auditing and computer fraud / Yap May Lin

"EDP auditing is defined as the process of collecting and evaluating evidence to determine whether a computer system safeguards assets, maintains data integrity, achieves organizational goals effectively, and consumes resources efficiently. " [Weber, 1988]. The issue of computer fraud has...

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Main Author:	Yap, May Lin
Format:	Article
Language:	English
Published:	Faculty of Information Technology and Quantitative Sciences 1997
Subjects:	Auditing. Auditors Computer fraud Electronic computers. Computer science
Online Access:	http://ir.uitm.edu.my/id/eprint/11816/ http://ir.uitm.edu.my/id/eprint/11816/1/AJ_YAP%20MAY%20LIN%20TMSK%2097.pdf

id	uitm-11816
recordtype	eprints
spelling	uitm-118162016-09-08T03:10:05Z http://ir.uitm.edu.my/id/eprint/11816/ Information systems auditing and computer fraud / Yap May Lin Yap, May Lin Auditing. Auditors Computer fraud Electronic computers. Computer science "EDP auditing is defined as the process of collecting and evaluating evidence to determine whether a computer system safeguards assets, maintains data integrity, achieves organizational goals effectively, and consumes resources efficiently. " [Weber, 1988]. The issue of computer fraud has been given a considerable amount of space in most books devoted to the subject of EDP or Information Systems (IS) auditing. Studies have shown that the monetary amounts misappropriated in the average fraud involving EDP or IS substantially exceed the corresponding monetary amounts in the average fraud situation that does not involve automated services. Hence, the subsequent establishment or expansion of existing IS audit departments by management primarily as a defense against material fraud. The purpose of this paper is to focus on two issues. One, the occurrence of computer fraud in the IT environment, and secondly, IS auditing as a deterrent to discourage the commission of fraud. Faculty of Information Technology and Quantitative Sciences 1997 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/11816/1/AJ_YAP%20MAY%20LIN%20TMSK%2097.pdf Yap, May Lin (1997) Information systems auditing and computer fraud / Yap May Lin. Jurnal Teknologi Maklumat dan Sains Kuantitatif, 1 (1). pp. 15-22. ISSN 1823-0822
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Auditing. Auditors Computer fraud Electronic computers. Computer science
spellingShingle	Auditing. Auditors Computer fraud Electronic computers. Computer science Yap, May Lin Information systems auditing and computer fraud / Yap May Lin
description	"EDP auditing is defined as the process of collecting and evaluating evidence to determine whether a computer system safeguards assets, maintains data integrity, achieves organizational goals effectively, and consumes resources efficiently. " [Weber, 1988]. The issue of computer fraud has been given a considerable amount of space in most books devoted to the subject of EDP or Information Systems (IS) auditing. Studies have shown that the monetary amounts misappropriated in the average fraud involving EDP or IS substantially exceed the corresponding monetary amounts in the average fraud situation that does not involve automated services. Hence, the subsequent establishment or expansion of existing IS audit departments by management primarily as a defense against material fraud. The purpose of this paper is to focus on two issues. One, the occurrence of computer fraud in the IT environment, and secondly, IS auditing as a deterrent to discourage the commission of fraud.
format	Article
author	Yap, May Lin
author_facet	Yap, May Lin
author_sort	Yap, May Lin
title	Information systems auditing and computer fraud / Yap May Lin
title_short	Information systems auditing and computer fraud / Yap May Lin
title_full	Information systems auditing and computer fraud / Yap May Lin
title_fullStr	Information systems auditing and computer fraud / Yap May Lin
title_full_unstemmed	Information systems auditing and computer fraud / Yap May Lin
title_sort	information systems auditing and computer fraud / yap may lin
publisher	Faculty of Information Technology and Quantitative Sciences
publishDate	1997
url	http://ir.uitm.edu.my/id/eprint/11816/ http://ir.uitm.edu.my/id/eprint/11816/1/AJ_YAP%20MAY%20LIN%20TMSK%2097.pdf
first_indexed	2023-09-18T22:48:35Z
last_indexed	2023-09-18T22:48:35Z
_version_	1777417391478669312

Information systems auditing and computer fraud / Yap May Lin

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