摘要
Auditors of information systems technology （IT） play a major role in the prevention of significant fraud and investigation. Fraud is hard to detect and even more difficult to prevent. All the auditors are responsible for detection, determination of fraud and use of anti-fraud programs. With rapid developments in information, communication and technology, it is no surprise that companies grow and secure IT system, but with the development of technology was developed and fraud schemes. Detection or not the auditor of the fraud, not fulfilling his work reflects you, or not drafting of a plan audit standards and procedures, but he has to do with personal ability auditor, to analyze the findings during the audit, use of tests, the natural limitations of internal control and the fact that most of the findings of the auditor of nature are more persuasive than effective. When you conduct an audit, auditor has a professional skeptic attitude that considers the risk of circumvention of control procedures by management and recognizes that simple fact, the audit procedures that are effective in connection with the discovery of errors, are not suitable for detection and identification fraud. This requires from the auditor to establish a procedure for considering the risk of fraud, in order to detect the exact appearance not as a result of fraud. A particular impact has The Model of Fraud Detection Strategy, as an 8 steps model for identifying fraud, using IT to collect, define and analyze the data and anomalies that highlight indicators of fraud.
