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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.
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