Computer Fraud Detection in Accounting

This assignment delves into the critical issue of computer fraud in accounting environments. It comprises three sections: a self-assessment of the organization's vulnerability to fraud, hypothesis testing regarding perceived risks and control effectiveness, and a section evaluating potential measures to mitigate fraud occurrence. Participants are asked to rate their organization's preparedness against various fraud types, internal controls, employee responsibility, and training programs. Hypothesis statements related to the impact of computerization on fraud, the adequacy of prevention techniques, and management oversight are presented for agreement or disagreement. Finally, the questionnaire probes potential solutions such as implementing internal control techniques, ethical codes, internal audit committees, and continuous technology benchmarking.

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Computer Fraud in Accounting Environment
Name of the Student
Name of the University
Author Note

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Contents
Introduction......................................................................................................................................3
Research Objectives.........................................................................................................................4
Literature Review............................................................................................................................5
Research Methodology....................................................................................................................9
Data analysis & Discussion...........................................................................................................11
Section A: Level of Awareness..................................................................................................11
Section B: Hypothesis Testing...................................................................................................16
Section C: Measures taken for detection and preventing the fraud...........................................20
Conclusion.....................................................................................................................................27
References......................................................................................................................................28

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Abstract
The present research study is conducted with the aim of examining the issue of computer
fraud in the accounting environment. The research has analyzed the factors responsible for the
increasing fraudulent activities in the business organizations with the use of computing
technologies. This study has mainly focused on the increasing occurrence of fraudulent activities
in the accounting practice with the use of compute technologies. In this context, the research has
incorporated the use of exploratory research method for achieving the aims and objectives of the
research. The primary data is collected through questionnaire survey method while secondary
data is gathered through the use of extracting information from the various academic sources.
The research methodology has helped in examining the techniques that can be used for
prevention of fraudulent activities in the accounting environment resulting from the use of
computer technologies. The research has used the statistical and graphical analysis technique for
data analysis.

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Introduction
The business environment is undergoing continual change with the advent of new
technologies to carry out the business operations. The development of innovative technological
tools and devices are rapidly transforming the business environment. The business organizations
are implementing the use of computerized systems and process in each and every aspect to
achieve fast and accurate results. The accounting field is also largely influenced by the
introduction of new technological devices in the business environment. The accounting process
involves computation and interpretation of complex financial data and therefore is largely relying
on the use of automated systems for achieving better results in short span of time. Thus, the
accounting process and procedures have been eased largely with the impact of technological
devices (Coderre, 2009).
However, the increasing use of computerized systems and processes is also associated
with the risk of occurrence of computer fraud. This is because the accounting environment is
vulnerable to many frauds with the use of computer technologies such as manipulation of
financial data by the accounting mangers or theft of critical data by the competitors through the
use of hacking devices. Thus, the breach of safety by the use of computing environment is one of
the most prominent issues that business organizations have to face with the use of technological
devices. The loss of confidential information to the outside parties will negatively impact the
business performance. Also, the mis-representation of financial data by the accounting mangers
becomes easy with the use of computerized devices. Therefore, it is very important for the
business organization to adopt adequate safety measures for prevention of computer fraud
(Gelinas, Dull, Wheeler and Hill, 2017).

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The present research, in this context, addresses the issue of computer fraud in accounting
environment. The research takes into account the problem of occurrence and variance of new
types of frauds in the usage of computers in the accounting environment. The research
specifically targets the application of the same in the commercial organizations of the UK and
tries to analyze the problems the organizations in the concerned place experience. The research
also proposes the types of techniques that can be used by the business organizations to tackle the
issue of computer fraud and suggest the possible and more effective ways for resolving the issue.
Research Objectives
The study tries to address several key questions of substantial concern regarding the
aspect of frauds in the computer usage in the perspective of the organizations in the UK. The key
research questions are as follows:
 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?
 Is there any scope of improvement in the aspect of the internal controlling systems in the
commercial organizations, with respect to the current technologies existing in this aspect,

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which can be undertaken to detect as well as to prevent the accounting frauds done with
the help of computers?
 What are the measures that can be undertaken in this respect to make the computer fraud
detection as well as prevention sounder for the concerned places?
Literature Review
Hutchings (2013) stated that the business organizations around the world are increasingly
adopting the use of computer technology and devices for performing their various operational
tasks and activities. The use of latest computing technologies and devices helps the business
organizations to improve the efficiency of their business processes and thus achieving higher
output and improved profitability. The business organizations are increasingly adopting the use
of computer technologies in the accounting department for improving the efficiency of their
accounting processes. The increasing adoption and implementation of the information
technology systems in the accounting and financial processes of the organizations have also
caused the occurrence of various ethical issues. The most important ethical issue involved with
the use of computer technology systems in the accounting processes is fraudulent behavior. The
greater use of information technology devices has caused an increasing concern towards the
occurrence of computer fraudulent activities (Hutchings, 2013).
Kassem & Higson (2012) stated that the computer technologies are used almost in every
aspect by the business organizations to perform various types of tasks. The business
organizations operate in a highly dynamic environment and therefore the use of information
technologies help them to perform their operational activities in a flexible manner. The most
emerging business field where computer technologies are increasingly being used is the

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accounting department. The information technologies and tools have become an intrinsic part of
the financial processes for developing the financial statements and reports. The accountants are
using the latest technology tools and devices for developing the general purpose financial
statements. The main reason for the increasing use of information technology in the field of
accounting is improved speed and accuracy for achieving the financial results. Thus, the business
corporations through the use of computer technology and devices are able to easily solve the
complex financial problem and issues (Kassem & Higson, 2012).
Cooper, Dacin, & Palmer (2013) stated that the increasing use of computer technologies
in accounting environment is largely contributing towards the occurrence of accounting frauds.
The accounting fraud with respect to the use of computer technologies can be regarded as the
misuse of technology in mis-interpreting the financial information for achieving specific results
or outcomes. The increasing use of innovative information technology devices is also leading to
the problems of computer frauds in business environment. In this context, the theory of fraud
triangle stated that frauds in a general context occur in steps. The steps, as mentioned by the
authors are namely the pressure which the individuals feel, like that of debt problems and
lifestyle problems. Another step is the opportunity for committing fraudulent activities, the
ability of rationalizing the crime by the fraudulent individuals, cumulatively which leads to the
frauds that occur in any business organization in a general framework (Cooper, Dacin, & Palmer,
2013).
As per the views of Gbegi & Adebisi (2014) there is a large monetary impact of the
accounting frauds on the business organizations and therefore lead to the occurrence of large
amount of loss. The computer technologies are increasingly finding use in each aspect of the
financial processes of the businesses such as in accounting transactions, accounts payable,

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inventory management and financial reporting. Therefore, there is huge monetary impact of the
computer frauds in the accounting environment on the business organizations. The effective
internal control and good employment practices can help the business organizations in
preventing the occurrence of fraud and mitigating the losses. The internal audit committee
developed within the business organization would help in assessing the risks associated with the
use of computing technologies. The establishment of audit committee would help in examining
the business processes and technologies and thus identifying the risks of computer frauds in
advance (Gbegi & Adebisi, 2014).
In accordance with the Nigrini (2012) the development of latest information technology
tools is also leading to the development of various types of new devices that can helps in
preventing the occurrence of computer frauds. The forensic accounting is one such technology
tools that can be used by businesses for identification of computer frauds. The forensic
accounting can help in prevention of digital frauds such as identity theft, malwares and spywares
identification, website cloning, cyber stalking and corrupting viruses. Thus, businesses should
adopt the use of fraud detection digital tools for reducing the chances of occurrence of computer
frauds. The business organization should emphasis on strengthening the internal control within
the workplace for effective fraud prevention. The development of a strong ethical culture within
the workplace is most important for establishing an effective internal control. It is therefore most
important for the management of business organizations to develop a strong ethical culture
through developing strong business values. The implementation of strong business values would
help in promoting an ethical and transparent business environment and thus preventing the fraud
occurrence (Nigrini, 2012).

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Pedneault, Silverstone, Rudewicz & Sheetz (2012) stated that it is very important for
business organizations to implement and monitor the risk of occurrence of fraudulent activities
through the development of an effective corporate governance framework. The corporate
governance framework is necessary for developing standard guidelines for the employees
regarding the use of computer technologies to prevent the fraud occurrence. Also, the employees
should be provided proper training for detecting the fraudulent activities to minimize the risk of
occurrence of such activities. The employee training is necessary to provide adequate awareness
to the employees about the type of computer frauds and the strategies that could be implemented
for resolving them. The financial team of an organization should possess adequate skills and
capabilities to detect and prevent the occurrence of technology frauds in the accounting
environment. This can occur through designing and implementing an accounting system based
on internal control strategies that could help in early identification and prevention of frauds
associated with use of computerized systems (Pedneault, Silverstone, Rudewicz & Sheetz, 2012).
Hall (2012) stated that the reliability and accuracy of the accounting system based on the
information systems should be continually reviewed for minimizing the risk occurrence of
computer frauds. The database systems used in accounting system should be continually checked
for detection of computer frauds. The monitoring of the accounting information systems will
help in ensuring that the information resulting from the use of such system is relevant, reliable,
complete, understandable and verifiable. The monitoring also helps in assessing the impact of the
internal and external environmental factors on the accounting information systems. The internal
environment factors refer to examination of administrative and organizational structure that helps
in developing an effective internal control within the workplace. In addition to it, the external
environmental factors refers to impact of customers, suppliers, stock holders, employees, lenders

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and government on the accounting information system of an organization. The external
environment of the accounting system impacts the decision-making and processing of accounting
data. Thus, the complete understanding of the accounting information system is necessary to
understand the importance and complexity associated with the use of computerized systems in
the accounting environment (Hall, 2012).
Research Methodology
The research methodology is an important part of research process for providing an
overall direction to carry out the overall research process. It provides information related to
various methods, techniques, approaches, design and tools applied in overall research work. So it
can be said that research methodology has been considered as the blueprint of the research. In
this research there has been study about the computer frauds that usually impacts the business
environment. Research methodology helps to achieve the research objectives in very efficient
and in effective manner. Information related to the research topic through using various
techniques, procedures and research tools that helps the researcher to get the knowledge for the
actions and sequence that are needed to be adopted in order to get the reliable results in best way
possible. The present research has incorporated the use of qualitative research methodology for
achieving a specific answer for the research problem (Basford and Slevin, 2003). The qualitative
research methodology involves collecting qualitative data through the use of primary and
secondary sources of information. The primary information will be collected through the use of
questionnaire survey method.
Research approach provides the ways through which data collected can be interpreted and
analyzed so the researcher can get the valid and reliable results. There are mainly two types of

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research approaches that are used in the research in order to achieve the aims and objectives of
the research in best way possible. These research approaches are inductive and deductive
research approach. Inductive research approach aims to use such techniques that help in
achieving the generalized view on the research topic through gathering the specific information
about the topic. Specific information can be gathered through performing the surveys and many
other information gathering tools so that general view can be made (Basford and Slevin, 2003).
On the other hand deductive approach aims to provide the specific information through studying
the generalized information. Generalized information can be gathered through performing the
literature review of the books, articles, and journals published on that particular topic by various
researchers.
In this research study inductive approach has been applied as the aim of the research is to
provide the general information about the computer fraud in various organizations in United
Kingdom. So specific information from the few organizations in United Kingdom is gathered in
detail and general view is made on the basis of that.
Research design is very important that helps in gathering the required information in very
easy manner. In this research explorative research design is used as it focuses on gaining the
insights and exploring the information related to research topic. There are mainly two types of
research design; they are descriptive research design and exploratory research design (Maxwell
2012).
There are mainly two types of research work that are selected according to criteria of
research being carried out. The research types are qualitative research and quantitative research.
Qualitative research emphasize on the collection of the information in subjective and qualitative

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terms. This research type helps in collection of detailed information on the research topic that
helps in achieving the required knowledge which solves the research questions successfully. In
order to do this research properly qualitative research type has been used as in this research both
literature review and data analysis has been carried using the qualitative tools (Creswell 2013).
Research methods are very important in overall research and it is backbone on how the
complete research study is carried as data analysis is completely dependent upon the research
method (Hinton, 2004). In this research, questionnaire has been used as the primary source of
information and for secondary source of information books, journals and other published articles
has been used. The sample size taken for this research is 15 respondents that are selected from 5
companies from United Kingdom. These 5 companies are Bestway Group, John Lewis
Partnerships, Arcadia Group, Specsavers, and Gala Coral Group. Graphical method has been
used to analysis the primary source of information and literature review has been used to analyze
the secondary source of information. Researchers have gathered information by the use of survey
through questionnaire method and literature review method (Gratton and Jones 2010). It might
be possible that researchers find difficulty in collecting the information from the respondents as
they are reluctant in providing the information to specific questions asked in the form of ideas,
opinions, thoughts and information which are essential for obtaining accurate results for the
research study.
Data analysis & Discussion
Section A: Level of Awareness

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1. Poor [P] 2. Acceptable [AC] 3. Good [G] 4. Excellent [Ex]
0
2
4
6
8
10
12
14
Question 1: What is the level of computer fraud
awareness within your organization?
Respondents
As stated from the above graph, the level of computer frauds within the business
environment is on increase. Out of the total 15 respondents, 13 participants have stated that there
is a rising tendency of occurrence of frauds in the business context with the increasing use of
technological devices. Thus, it can be said that level of awareness in the financial staff of
business organizations about the computer frauds is on increase. The fact can be supported from
the literature review section as per which the business organizations are associated with greater
risks of computer frauds due to increasing use of technological devices. Thus, the employees are
facing the issue of computer frauds that occurs with the use of technological devices and this is
responsible for increasing level of awareness within the workplaces about these types of frauds
(Beatty and Samuelson, 2015).

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1. Poor [P] 2. Acceptable [AC] 3. Good [G] 4. Excellent [Ex]
0
2
4
6
8
10
12
14
Question 2: What is the level of awareness
among the employees regarding the types of
computer frauds in the accounting environment
within your organization?
Respondents
The results obtained from the analysis of the above graph provide an awareness regarding
the level of awareness about the types of computer frauds in the accounting environment. Out of
the total 15 respondents, 14 participants have acceptable knowledge about the different type of
frauds that can occur within the business organizations from the use of computerized systems.
Thus, it can be said that financial experts does not have steady knowledge about the risks
associated with the use of computer technologies in accounting environment. The fact can be
supported from the literature review section as per which the financial employees need to be
provided adequate training for increasing their awareness about the computer frauds so that they
can tackle them properly (Taylor, Fritsch & Liederbach, 2014).

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1. Poor [P] 2. Acceptable [AC] 3. Good [G] 4. Excellent [Ex]
0
1
2
3
4
5
6
7
8
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Question 3: What is the level of internal control
within your organization for detecting and
preventing the occurrence of computer fraud?
Respondents
It is depicted from the above graph that the use of internal control strategies for
prevention of computer frauds within the accounting environment is on increase. Out of the total
15 respondents, 9 participants have reported an acceptable level of use of internal control
strategies within their organizations for prevention of computer frauds. The remaining 6
participants have reported a good level of the use of internal control strategies within the
workplace for detection and prevention of frauds. The fact can be supported from the literature
review section as per which the business organizations are using internal control strategies for
prevention of frauds. The development of internal audit committee helps in continually
reviewing and monitoring the accounting systems within the business environment for
identification of any type of computer frauds (Singleton et al., 2006).

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1. Poor [P] 2. Acceptable [AC] 3. Good [G] 4. Excellent [Ex]
0
2
4
6
8
10
12
Question 4: How much is the level of
responsibility undertaken by the accountants
and the computer programmers for preventing
the fraud occurrence within your organization?
Respondents
It can be stated form the graphical illustration that out of 15 respondents, 11 have
reported an acceptable level while 4 have reported a good level of responsibility undertaken by
the accountants and the computer programmers for fraud prevention within their organization.
The fact can be supported from the literature review section as per which the accountants should
have in-depth knowledge about the risks associated with greater use of computerized systems in
carrying out accounting process and procedures. The computer programmers are responsible for
designing of accounting information systems and thus hold the responsibility of implementing
such features in the information systems that minimizes the chances of fraud occurrence (Beatty
and Samuelson, 2015).
Section B: Hypothesis Testing

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1. Strongly
Disagree [SD] 2. Disagree [D] 3. Agree [A] 4. Strongly Agree
[SA]
0
2
4
6
8
10
12
Question 1: Do you think that computer fraud is
a serious issue for your organization?
Respondents
As depicted in the above graph, the majority of the respondents strongly agree with the
fact that computer fraud is becoming an issue of important concern within their organization.
The fact can be supported from the literature review as per which the business organizations are
increasingly adopting the use of computer technologies for carrying out their daily operational
activities. The main reason behind the increasing use of computer technologies is carrying out
the business operations with greater speed and accuracy. However, there is large risk involved
with the use of the computer technologies in the business processes as the fraudulent activities
can negatively impact its performance to a large extent (Singleton et al., 2006).

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.
1. Strongly
Disagree [SD] 2. Disagree [D] 3. Agree [A] 4. Strongly Agree
[SA]
0
2
4
6
8
10
12
Question 2: Does the increasing use of
computers in accounting operations is
responsible for rising number of frauds in your
organization?
Respondents
The above graph illustrates that majority of the respondents are in support of the fact that
increasing use of computer technologies in the accounting operations is responsible for the rising
number of frauds within the organization. The fact can be supported from the literature review
section as per which the use of information systems in the accounting operations is causing the
risk of breach of safety through leakage of financial information and mis-representation of
financial information to the outside parties (Salem, 2012).

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1. Strongly
Disagree [SD] 2. Disagree [D] 3. Agree [A] 4. Strongly Agree
[SA]
0
2
4
6
8
10
12
Question 3: Do you think that your organization
is implementing adequate techniques for
identifying and preventing the computers frauds
in the accounting environment?
Respondents
It can be illustrated from the above graph that majority of the respondents does not agree
with the fact that there is presence of adequate techniques within their workplace for computer
fraud management. Thus, it can be inferred from the above finding that business organizations
are still not aware of the risks associated with the use of computer technologies in the accounting
practices. As supported from the literature review, there is an increasing need for spreading
awareness among the employees regarding the various types of frauds that can occur in the
accounting environment with the use of computer technologies. This will help in early
identification and prevention of computer frauds (Willis, 2017).

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1. Strongly
Disagree [SD] 2. Disagree [D] 3. Agree [A] 4. Strongly Agree
[SA]
0
2
4
6
8
10
12
14
Question 4: Does you organization provides
adequate training to the employees for reducing
the occurrence of accounting frauds?
Respondents
The above graph indicates that majority of the respondents are in support of the fact that
business organization should provide adequate training to the employees for minimizing the
occurrence of computer frauds. In this context, the literature review also states that employee
training is necessary to develop the required skills and capabilities in them for reducing the risk
of computer frauds (Singleton et al., 2006).
.

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1. Strongly
Disagree [SD] 2. Disagree [D] 3. Agree [A] 4. Strongly Agree
[SA]
0
1
2
3
4
5
6
7
8
Question 5: Do you think that the management
continually reviews its internal control systems
for addressing the accounting issues within your
organization?
Respondents
The above graph indicates that out of total 15 respondents, 8 participants agree and 7
disagree with the fact that management of business organizations should continually review the
internal control systems for addressing the fraud issues in the accounting environment with the
use of compute technologies. The literature review in this regard also stated that the role of
internal control systems is very important for prevention of computer frauds (Salem, 2012).
Section C: Measures taken for detection and preventing the fraud

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87%
13%
Question 1: Do you think that use of
internal control techniques can help your
organization to identify and prevent the
computer fraud easier?
1. Yes [Y]
2. No [N]
It can be stated from the graphical analysis that majority of the respondents are in support
of the fact that role of internal control techniques is very important for prevention of computer
frauds. In this context, the literature review also stated that internal controls such as developing
strong governance framework and establishing audit committee for reviewing of computer frauds
is very necessary for fraud prevention (Willis, 2017).

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93%
7%
Question 2: Do you agree that having
effective ethical codes would help in
preventing the occurrence of fraud?
1. Yes [Y]
2. No [N]
As depicted in the above graph, the majority of the respondents are of the view that
implementing ethical codes is necessary for prevention of fraud. In this context, the literature
review states that establishment of strong corporate governance framework is necessary for
prevention of fraud as it would provide standard ethical guidelines to all the employees for
carrying out the business activities (Turner and Weickgenannt, 2016).

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67%
33%
Question 3: Does your organization implements
an internal audit committee for reviewing and
monitoring the frequency of occurrence of
computer frauds?
1. Yes [Y] 2. No [N]
The above graph indicates that majority of the respondents are in support of the view that
developing an internal audit committee is necessary for reviewing and monitoring the frequency
of occurrence of computer frauds. As per the literature review, the internal audit committee
developed within the business organization would help in assessing the risks associated with the
use of computing technologies. The establishment of audit committee would help in examining
the business processes and technologies and thus identifying the risks of computer frauds in
advance (Willis, 2017).

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27%
73%
Question 4: Do you think that use of manual
accounting practices in place of computing
technologies in accounting functions would
result in reducing the computer frauds within
your workplace?
1. Yes [Y] 2. No [N]
As illustrated in the above graph, the majority of the respondents are not in support of the
view that use of manual accounting practices in place of computing technologies in the
accounting environment would help in reducing the frauds. As per the literature review, the
manual accounting practices are not as advantageous in comparison to the use of computing
technologies as they are not able to provide speedy and accurate results. Therefore, the business
organizations should emphasize on the implementation of other prevention strategies to reduce
the occurrence of fraud (Turner and Weickgenannt, 2016).

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67%
33%
Question 5: Does your organization need to
benchmark the accounting technology program
continually for reducing the occurrence of
computer frauds?
1. Yes [Y] 2. No [N]
As stated in the above graph, the majority of the respondents are of the view that
continuous benchmarking of accounting technology program is necessary for reducing the fraud
occurrence. In this context, the literature review states that continuous monitoring of accounting
information system would help in identification of the loopholes in the system and thus
developing the strategies for their prevention (Sharma & Panigrahi, 2013).

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80%
20%
Question 6: Do you think that management
should adopt the use of electronic access for the
employees to gain the company’s information
for reducing the technology fraud?
1. Yes [Y] 2. No [N]
The above graph indicates that majority of the respondents are in support of the view that
management should adopt the use of electronic access for the employees before extracting the
confidential information of a company. The fact can be supported from the literature review
section as per which the breach of confidential information is the most prominent risk associated
with the use of computer technologies in the accounting environment. Therefore, the use of
electronic access would help in reducing the chances of leakage of confidential information to
the outside parties as only limited employees would be able to extract the information (Cooper,
Dacin & Palmer, 2017).

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Conclusion
On the basis of the overall discussion held in the research study, it can be concluded that
increasing use of computer technologies in the accounting practice is causing the risk of
occurrence of fraudulent activities. The research study has largely contributed in developing an
understanding of strategies that could be implemented by business organizations of the UK to
prevent the occurrence of computer fraud in accounting environment. In addition to this, the
research study has also helped in gaining an insight into the reason for the occurrence of frauds
in the accounting environment. It can be inferred from the study that greater use of computer
technologies in the accounting environment is responsible for the occurrence of frauds. It has
also been implied from the research study application and implementation of effective internal
control strategies for reducing the fraud occurrence.
It can be inferred from the research study that computer frauds that usually occur in the
accounting environment are breach of safety through leakage of confidential financial
information to the outside parties and manipulation of financial information by the accounting
managers for their personal benefits. The major techniques that can be used by the businesses for
prevention of computer frauds are implementing effective corporate governance framework that
would establishing the ethical codes for employees to carry out their job responsibilities. The
internal controlling systems of business organization using computer technologies in the
accounting environment should be based on the ethical codes for prevention of fraud. Also, the
business organizations should limit the use of computer technologies in the accounting processes
for minimizing the frauds. The manual practices should be preferred for carrying out critical

29
accounting processes in order to reduce the chances of leakage of confidential information to the
outside parties.

30
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Controls. John Wiley & Sons.
Willis, L. E. (2017). Performance-Based Remedies: Ordering Firms to Eradicate Their Own
Fraud. Law and Contemporary Problems. Pp.7-41.

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Questionnaire
The present questionnaire is developed for collecting the data in relation to the computer
frauds in the accounting environment of the UK organizations.
Section A: Level of Awareness
This section of the questionnaire aims to provide information about the level of
awareness in the UK organizations regarding the computer fraud in the accounting environment.
The responses received will be rated on the following scale:
1. Poor [P]
2. Acceptable [AC]
3. Good [G]
4. Excellent [Ex]
Question 1: What is the level of computer fraud awareness within your organization?
1. Poor [P]
2. Acceptable [AC]
3. Good [G]
4. Excellent [Ex]
Question 2: What is the level of awareness among the employees regarding the types of
computer frauds in the accounting environment within your organization?
1. Poor [P]

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2. Acceptable [AC]
3. Good [G]
4. Excellent [Ex]
Question 3: What is the level of internal control within your organization for detecting and
preventing the occurrence of computer fraud?
1. Poor [P]
2. Acceptable [AC]
3. Good [G]
4. Excellent [Ex]
Question 4: How much is the level of responsibility undertaken by the accountants and the
computer programmers for preventing the fraud occurrence within your organization?
1. Poor [P]
2. Acceptable [AC]
3. Good [G]
4. Excellent [Ex]
Section B: Hypothesis Testing
This section of the questionnaire is developed for testing the research hypothesis
developed for addressing the research problem and is rated on the following scale:
1. Strongly Disagree [SD]
2. Disagree [D]
3. Agree [A]

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4. Strongly Agree [SA]
Question 1: Do you think that computer fraud is a serious issue for your organization?
1. Strongly Disagree [SD]
2. Disagree [D]
3. Agree [A]
4. Strongly Agree [SA]
Question 2: Does the increasing use of computers in accounting operations is responsible for
rising number of frauds in your organization?
1. Strongly Disagree [SD]
2. Disagree [D]
3. Agree [A]
4. Strongly Agree [SA]
Question 3: Do you think that your organization is implementing adequate techniques for
identifying and preventing the computers frauds in the accounting environment?
1. Strongly Disagree [SD]
2. Disagree [D]
3. Agree [A]
4. Strongly Agree [SA]
Question 4: Does you organization provides adequate training to the employees for reducing the
occurrence of accounting frauds?
1. Strongly Disagree [SD]

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2. Disagree [D]
3. Agree [A]
4. Strongly Agree [SA]
Question 5: Do you think that the management continually reviews its internal control systems
for addressing the accounting issues within your organization?
1. Strongly Disagree [SD]
2. Disagree [D]
3. Agree [A]
4. Strongly Agree [SA]
Section C: Measures taken for detection and preventing the fraud
This section of the questionnaire aims to provide the measures to be implemented for
identifying and preventing the occurrence of fraud on the following scale:
1. Yes [Y]
2. No [N]
Question 1: Do you think that use of internal control techniques can help your organization to
identify and prevent the computer fraud easier?
1. Yes [Y]
2. No [N]
Question 2: Do you agree that having effective ethical codes would help in preventing the
occurrence of fraud?

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1. Yes [Y]
2. No [N]
Question 3: Does your organization implements an internal audit committee for reviewing and
monitoring the frequency of occurrence of computer frauds?
1. Yes [Y]
2. No [N]
Question 4: Do you think that use of manual accounting practices in place of computing
technologies in accounting functions would result in reducing the computer frauds within your
workplace?
1. Yes [Y]
2. No [N]
Question 5: Does your organization need to benchmark the accounting technology program
continually for reducing the occurrence of computer frauds?
1. Yes [Y]
2. No [N]
Question 6: Do you think that management should adopt the use of electronic access for the
employees to gain the company’s information for reducing the technology fraud?
1. Yes [Y]
2. No [N]