Date of Defense
John T. Burke, Department of Accountancy
Frederick W. Schaeberle, Department of Accountancy
F. William McCarty, Law Area
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.
Howard, Doris Lucinda, "Theft by Computer, Internal Control, and the Independent Auditor" (1974). Honors Theses. 34.
Honors Thesis-Campus Only