Identifying and controlling computer crime and employee fraud

Industrial Management and Data Systems

Volumn 99, Issue 8, 1999, Pages 340-344

  Haugen, Susan ^a   Selin, J Roger ^a  

^a UNIVERSITY OF WISCONSIN EAU CLAIRE   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

DATA PRIVACY; INDUSTRIAL MANAGEMENT; JOB SATISFACTION; PERSONNEL; SECURITY OF DATA; SUPERVISORY PERSONNEL;

COMPUTER FRAUD; EMPLOYEE FRAUD; INTERNAL CONTROL;

COMPUTER CRIME;

EID: 0032620195     PISSN: 02635577     EISSN: None     Source Type: Journal    
DOI: 10.1108/02635579910262544     Document Type: Article

References (14)

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2. American Institute of Certified Public Accountants (1987), AICPA Professional Standards, Vol. 1, AU Sec. 320.30-35, New York, NY.
3. Association of Certified Fraud Examiners (1996), Report to the Nation on Occupational Fraud and Abuse, Austin, TX.
4. Bank Administration Institute (1998), "Current trends: Y2K bug a big opportunity for crooks", Bank Fraud, Vol. 13 No. 10, November, p. 1.
5. Bologna, J. (1993), Handbook on Corporate Fraud, Butterworth-Heinemann, Stoneham, MA, pp. 54-62.
6. Computer Security Institute (1998), Results of "Computer Crime and Security Survey", available at: http://www.gocsi.com
7. KPMG Canada (1997), 1997 Fraud Survey Report, available at: http://www.kpmg.ca/isi/vl/ frsur97e.htm
8. KPMG Canada (1998), 1998 Fraud Survey Report, available at: http://www.kpmg.ca/isi/vl/ frsur98e.htm
9. Levi, P. (1997), "Are your computers secure?", The White Paper, October, pp. 7-8, 47.
10. Lohr, S. (1997), "Be paranoid. Hackers are out to get you", New York Times Ondisk, Access No. 13503819970317.
11. National Commission on Fraudulent Financial Reporting (Treadway Commission) (1987), Report of the National Commission on Fraudulent Financial Reporting, American Institute of Certified Public Accountants, New York, NY.
12. Romney, M. (1996), "Reducing fraud losses", New York State Society of Certified Public Accountants Study, pp. 2-7.
13. Thompson, C. Jr (1992), "Fraud", Internal Auditor, August, pp. 19-23.
14. Wells, J. (1997), Occupational Fraud and Abuse, Obsidian Publishing Company, Inc., Austin, TX.