Tailor-made auditing of information systems for the detection of fraud

The extent and incidence of computer-related fraud and the risk it poses to all organizations using computers is now widely documented and reported. Auditors are, however, generally better at naming the disease and at observing in fine detail its symptoms than at finding and applying curvative and preventive measures. This paper addresses how, as part of an integrated policy, relatively straightforward and established audit techniques can be used in audits tailor made for detecting fraud in information systems.