NCJ Number
79515
Journal
Computer Security Journal Volume: 1 Issue: 1 Dated: (Spring 1981) Pages: 1-13
Date Published
1981
Length
13 pages
Annotation
The use of threat teams composed of specially selected company employees to detect possible fraud schemes is described in this paper together with the results of a series of pilot studies conducted in six companies.
Abstract
The technique is found to be a useful methodology for identifying weaknesses in internal controls and for improving design of both automated and manual systems. It can identify on-going frauds, although its primary purpose is as a prevention device. The methodology has a number of advantages over traditional internal audit and review techniques, chief of which is that it seeks to directly determine or identify likely fraud schemes. It has value in both automated and manual systems. (Publisher abstract)