21. IT Fraud Detection and Prevention

  1. Robert Moeller

Published Online: 5 JAN 2012

DOI: 10.1002/9781118269138.ch21

IT Audit, Control, and Security

IT Audit, Control, and Security

How to Cite

Moeller, R. (2010) IT Fraud Detection and Prevention, in IT Audit, Control, and Security, John Wiley & Sons, Inc., Hoboken, NJ, USA. doi: 10.1002/9781118269138.ch21

Publication History

  1. Published Online: 5 JAN 2012
  2. Published Print: 18 OCT 2010

ISBN Information

Print ISBN: 9780471406761

Online ISBN: 9781118269138



  • IT fraud detection;
  • fraudulent business;
  • Sarbanes-Oxley Act;
  • annual global fraud survey;
  • institute of internal auditors


This chapter contains sections titled:

  • Understanding and Recognizing Fraud in an IT Environment

  • Red Flags: Fraud Detection Signs for IT and Other Internal Auditors

  • Public Accounting's Role in Fraud Detection

  • IIA Standards and ISACA Materials for Detecting and Investigating Fraud

  • IT Audit Fraud Risk Assessments

  • IT Audit Fraud Investigations