Impact of ICT Usage In Detection and Prevention of Bank Frauds

Authors

  • Deepika Gautam Assistant Professor, Faculty of Management, Himachal Pradesh National Law University, Shimla

DOI:

https://doi.org/10.33516/maj.v54i10.39-43p

Keywords:

No Keywords.

Abstract

The present study aims to demonstrate and evaluate the impact of ICT usage for detection and prevention of frauds in banks. Further, this study also aims to explore whether there is any significant difference in the perception of sample auditors on the usage of ICT on the basis of select demographic variables. The findings of the study can be used by banks to improve the efficiency and effectiveness of the internal audit department through ICT usage.

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Published

2019-10-31

How to Cite

Gautam, D. (2019). Impact of ICT Usage In Detection and Prevention of Bank Frauds. The Management Accountant Journal, 54(10), 39–43. https://doi.org/10.33516/maj.v54i10.39-43p

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Section

Cover Story

References

Auditing and Assurance Standards issued by The Institute of Cost Accountants of India.

Razaee et al. (2002), 'Continuous Auditing: Technology Involved', "Undergraduate Honors Theses", Paper 209".

Okike, E., (2004): 'Management of Crises: The Response of the Auditing Profession in Nigeria to the Challenges to its Legitimacy', "Accounting, Auditing & Accountability Journal", Vol. 17 No. 5 pp. 705-730.

James Abiola (2012), 'The Impact of ICT on Internal Control Effectiveness in Prevention and Detection of Fraud.

Slobodan Kacan (2016), 'ICT in Auditing: Impact of Audit Quality Norms on Interpersonal Interactions', "European Financial and Accounting Journal", Vol. 11, No. 4, pp. 39-64.

Mazlina Mustapha (2017), 'Information Technology in Audit Processes: An Empirical Evidence from Malaysian Audit Firms', "International Review of Management and Marketing", Vol. 7, No. 2, pp. 53-59.

Thanh Phuong Nguyen (2018), 'Auditor's Perception of Usage and Importance of Audit Technology in Vietnam', "Asian Business Research", Vol. 3, No. 3, pp. 53-59.

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