Computer Fraud in Accounting Environment Applications in UK Companies

Computer Fraud In
Accounting Environment
Applications in the companies of the
United Kingdom

Introduction
 The contemporary business world, with the advent of new
technologies, new modes of operation, newer players and new
types of specialization, is becoming more and more diverse and
complex (Cooper, Dacin & Palmer, 2013).
 Accounting, being a practice closely attached to the commercial
operations, is also affected by these technological innovations,
especially that of the usage of computers.
 The new age technologies have also made the accounting
practice vulnerable to various frauds and unfair practices and this
is one of the primary concerns in the accounting environment
(Hutchings, 2013).

Research Questions
 What type of computer frauds usually occur in the accounting
environment of the companies in the UK?
 What are the techniques that are usually used by the companies
in the concerned place to tackle detect and prevent the computer
frauds in the accounting environment?
 Has the usage of computer for accounting operations led to an
increase in the number and the magnitude of frauds occurring in
the commercial organizations of the country?
 What role does the Information Technology aspect actually play in
the detection and prevention of computer frauds?