Patel, Arvind and Prasad, Pranil and Prasad, Joyti (2010) Survey of computerised internal control features in small businesses and its relationship to detected fraud. Advances in Management, 3 (1). pp. 18-25. ISSN 0974-2611
Full text not available from this repository.Abstract
In this paper we look at the relationship between computerised internal control systems and its relationship to fraud in small businesses. In recent years with the advancement of information technology, the cost of acquiring and implementing a computerised information system is such that many small businesses are able to implement such systems. An implication of this is that internal controls related to the computerised systems will have to be implemented as well. Hence, in this paper we look at the relationship between computerised internal controls and detected fraud. Results indicate that the incidence of fraud in a computerised internal control environment is higher than in a non computerised environment.
| Item Type: | Journal Article |
|---|---|
| Subjects: | H Social Sciences > HD Industries. Land use. Labor |
| Divisions: | Faculty of Business and Economics (FBE) > School of Accounting and Finance |
| Depositing User: | Ms Mereoni Camailakeba |
| Date Deposited: | 28 Nov 2010 20:33 |
| Last Modified: | 17 Jul 2012 02:48 |
| URI: | https://repository.usp.ac.fj/id/eprint/1856 |
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