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Keywords: fraud
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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...