Defining fraud: issues for organizations from an information systems perspective

Vasiu, Lucian, Warren, Matthew and Mackay, David 2003, Defining fraud: issues for organizations from an information systems perspective, in Proceedings of the Seventh Pacific Asia Conference on Information Systems, University of South Australia, Adelaide, S.Aust., pp. 971-979.

Attached Files
Name Description MIMEType Size Downloads

Title Defining fraud: issues for organizations from an information systems perspective
Author(s) Vasiu, Lucian
Warren, Matthew
Mackay, David
Conference name Pacific Asia Conference on Information Systems (7th : 2003 : Adelaide, South Australia)
Conference location Adelaide, South Australia
Conference dates 11 July 2003
Title of proceedings Proceedings of the Seventh Pacific Asia Conference on Information Systems
Editor(s) [Unknown]
Publication date 2003
Conference series Pacific Asia Conference on Information Systems
Start page 971
End page 979
Publisher University of South Australia
Place of publication Adelaide, S.Aust.
Keyword(s) fraud
computer fraud
information systems
Summary Fraud is one of the besetting evils of our time. While less dramatic than crimes of violence like murder or rape, fraud can inflict significant damage at organizational or individual level.

Fraud is a concept that seems to have an obvious meaning until we try to define it. As fraud exists in many different guises, and it is necessary to carefully define what it is and to tailor policies and initiatives accordingly.

Developing a definition of fraud is an early step of a prevention program. In order to be involved in the protection function, people at all levels of an organization must be knowledgeable about fraud. In this paper, we discuss the risk of fraud from an information systems perspective, explain what fraud is and present a range of definitions of fraud and computer fraud. We argue that without clearly defining fraud, organizations will not be able to share information that has the same meaning to everyone, to agree on how to measure the problem, and to know the extent of the problem, in order to decide how much and where to deploy resources to effectively solve it.
ISBN 0868039942
9780868039947
Language eng
Field of Research 080699 Information Systems not elsewhere classified
Socio Economic Objective 970108 Expanding Knowledge in the Information and Computing Sciences
HERDC Research category E1 Full written paper - refereed
Copyright notice ©2003 PACIS
Persistent URL http://hdl.handle.net/10536/DRO/DU:30005173

Document type: Conference Paper
Collection: School of Information and Business Analytics
Connect to link resolver
 
Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved.

Versions
Version Filter Type
Access Statistics: 615 Abstract Views, 2 File Downloads  -  Detailed Statistics
Created: Mon, 07 Jul 2008, 09:46:22 EST

Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.