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Survey of Computerised Internal Control Features in Small Businesses and its Relationship to Detected Fraud

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Abstract

In this paper we look at the relationship between computerised internal control systems and its relationship to fraud in small businesses. In recent years with the advancement of information technology, the cost of acquiring and implementing a computerised information system is such that many small businesses are able to implement such systems. An implication of this is that internal controls related to the computerised systems will have to be implemented as well. Hence, in this paper we look at the relationship between computerised internal controls and detected fraud. Results indicate that the incidence of fraud in a computerised internal control environment is higher than in a non computerised environment.

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