Date of Defense

1974

Department

Accountancy

First Advisor

John T. Burke, Department of Accountancy

Second Advisor

Frederick W. Schaeberle, Department of Accountancy

Third Advisor

F. William McCarty, Law Area

Abstract

As computer fraud increases in extent, the possibility of a client being defrauded is also increased. Since the independent or external auditor must give an opinion as to the fairness of the financial statements, it behooves him to take the initiative in the prevention and detection of computer theft and fraud as it pertains to his client. The most effective deterrent and the best method of exposing such fraudulent practice is a policy of stringent internal control applied to the Electronic Data Processing System as explicated below.

Comments

Fourth advisor: Samuel Clark, Director of Honors

Access Setting

Honors Thesis-Campus Only

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