文章基本信息

标题：MANAGERS’ PERSPECTIVES ON EMPLOYEE INFORMATION TECHNOLOGY FRAUD ISSUES WITHIN COMPANIES/ORGANIZATIONS
本地全文：下载
作者：Susan Behling ; Kevin Floyd ; Terry Smith 等
期刊名称：Issues in Information Systems
印刷版ISSN：1529-7314
出版年度：2009
卷号：10
期号：2
页码：76-81
出版社：International Association for Computer Information Systems
摘要：Information Technology can be used to positively impact the development and growth of an organization, but also presents significant opportunities for fraud. In an effort to better understand these fraud issues a survey was conducted with members of the Association for Information Technology Professionals. The study found no sense of urgency to combat fraud, and from a list of 10 common fraud activities, no issue was described as critical by a majority of the respondents. Respondents also reported fraud policies are not clearly defined, fraud monitoring and detection tools are not effectively used, and fraud policies are not evenly enforced.
关键词：IT Fraud; Organizational Fraud; Fraud;Issues