The Detection of Crimes and Errors and Omissions

Abstract People lie, steal, cheat, and make mistakes; and technology permits them to do it faster and causes the effects of their actions to be more widespread. The information that auditors sample, test, review, and attest to the accuracy and completeness of may be flawed. Fraud is often attributed mistakenly to computer error. Even technically skilled IT auditors fail to detect crimes, and errors and omissions in their organizations.