IT Facilitating Fraud
This paper has three complementary aims: to highlight the risks of IT fraud in the workplace and the implication for controls and future investigation; to show how emerging technologies such as the Internet and electronic commerce (e-commerce) have affected fraud risk; and to indicate some additional fraud risks which arise from the Euro-conversion and Y2K ('the millennium bug') compliance projects, both of which require heavy IT support. Information Technology (IT) fraud can be defined as: Where a financial loss or malicious damage has been sustained by an organisation, which has been facilitated by the use of computers in some way.
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