1-3 of 3
Keywords: fraud
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
Journal of Information Systems (2023) 37 (3): 101–118.
Published: 01 October 2023
... answer against accounting fraud and financial manipulation that is increasingly discussed in research and practice. By being based on blockchain technology, TEA is tamper-proof and, thus, might be an effective instrument against manipulation in accounting. However, despite the potential of TEA, research...
Journal Articles
Journal of Information Systems (2014) 28 (1): 287–310.
Published: 01 June 2014
... user accounts may be identified for deactivation. User maintenance groups can also be identified and checked for validity. “Super-users” and users with elevated profiles are easily identifiable ( Figure 3 ). 2014 Continuous auditing continuous monitoring fraud financial data visualization...
Journal Articles
Journal of Information Systems (2011) 25 (2): 195–226.
Published: 01 November 2011
... be justifiable for ongoing use in an internal audit environment might not be justified for the external auditor. A report from a multi-organizational internal audit taskforce stressed the importance of “proactive fraud detection procedures” that employ information technology, including DME ( IIA/AICPA/ACFE 2008...