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

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.

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