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dedicated to bridging the gaps between governance and practice, technology and business, regulation and control, risk management and real market pressures, and your own knowledge and the knowledge of your peers.

built to create a common pool of knowledge—one big brain—that lets you work more efficiently, build technology and business practices more effectively, and endure audits more effortlessly.

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against the idea that auditors, analysts, and consultancies can control information simply through their ability to collect and distill it. T2P's goal is to unlock the vast body of knowledge, insight, and conventional wisdom that we all have, make it freely available to you, and help you digest and interpret it—without undue cost, bias, or hype.

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Global Technology Audit Guide (GTAG) 13: Fraud Prevention and Detection in an Automated World

Issuer Full Name
Institute of Internal Auditors
Issued
5 February 2010
Type
  • Commercial
  • Free for members
Meta Description
Step-by-step guidance on auditing a fraud prevention program.
As technology advances, so do schemes to commit fraud. Therefore, technology can not only be used to perpetrate fraud, but also to prevent and detect it. Using technology to implement real-time fraud prevention and detection programs will enable organizations to reduce the cost of fraud by lessening the time from which a fraud is committed to the time it is detected. Considering this, it is crucial that auditors stay ahead of fraudsters in their knowledge of technology and available tools.
This GTAG focuses on IT related fraud risks and risk assessments and how the use of technology can help internal auditors and other key stakeholders within the organization address fraud and fraud risks.