Abstract:

The increasing use of technology in businesses for both productive and managerial functions raises internal control issues.  Fraud is on an increasing trend and if left unchecked can cause significant to losses for employers. Two areas of research most relevant to this study are (i) research on counterproductive workplace behaviours and (ii) studies relating to organisations’ internal controls. The study also identifies elements of the control environment that could influence employees’ attitudes towards employee fraud and computer ethics and thus provides guidelines for businesses on which element should receive more attention. Ultimately, an organization must both put in place an information system that can detect as well as develop a control environment that can prevent fraudulent activities.