Identifying and controlling computer crime and employee fraud
Abstract
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 assets, and common computer‐based frauds, techniques, and controls. Managers of all types of organizations need to be knowledgeable about their internal control system, and make sure it has sufficient checks and balances to ward against employees committing fraudulent acts. No organization is immune today from both external and internal threats to the safety and security of their data and information. Therefore, it is imperative that managers understand the problems that fraud can cause and how they can protect the organization.
Keywords
Citation
Haugen, S. and Roger Selin, J. (1999), "Identifying and controlling computer crime and employee fraud", Industrial Management & Data Systems, Vol. 99 No. 8, pp. 340-344. https://doi.org/10.1108/02635579910262544
Publisher
:MCB UP Ltd
Copyright © 1999, MCB UP Limited