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Management Information Systems Commons™
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Operations Research, Systems Engineering and Industrial Engineering
Journal of International Technology and Information Management
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Full-Text Articles in Management Information Systems
Business Risks: When Is Fails To Detect Circumvention Activities, Stanley X. Lewis Jr., J. Scott Magruder, Eddy J. Burks, Carl Smolinski
Business Risks: When Is Fails To Detect Circumvention Activities, Stanley X. Lewis Jr., J. Scott Magruder, Eddy J. Burks, Carl Smolinski
Journal of International Technology and Information Management
A business must recognize and address various risk factors when establishing and maintaining its information system. The overall risk to management is that the control environment does not protect proprietary business data and the financial reporting system that produces financial statements and other information used by investors, creditors and regulatory agencies. These risks require that management implement efforts to ensure the integrity and effectiveness of control procedures over business activities while being aware of additional system issues such as failing to adequately consider other risks which are more business-oriented including the risk of failing to prevent or detect fraudulent or …