Understanding the potential impact of information technology on the susceptibility of organizations to fraudulent employee behavior Article

Lynch, A, Gomaa, M. (2003). Understanding the potential impact of information technology on the susceptibility of organizations to fraudulent employee behavior . INTERNATIONAL JOURNAL OF ACCOUNTING INFORMATION SYSTEMS, 4(4), 295-308. 10.1016/j.accinf.2003.04.001

cited authors

  • Lynch, A; Gomaa, M

authors

abstract

  • Although the infusion of progressively advanced information technology (IT) into business organizations can improve the capturing, processing, and reporting of critical decision-making information across the enterprise, such technology can also create an environment that is more vulnerable to fraud. In this article, we develop a framework based on the theory of planned behavior [Org. Behav. Human Decis. Process. 50 (2)(1991) 179] that addresses the potential impact of IT on the susceptibility of an organization to employee fraud. We believe that this framework can serve as a useful tool for management, internal auditors, and external auditors when assessing fraud risk. © 2003 Elsevier Inc. All rights reserved.

publication date

  • December 1, 2003

published in

Digital Object Identifier (DOI)

start page

  • 295

end page

  • 308

volume

  • 4

issue

  • 4