（2003）Understanding the potential impact of information technology on the susceptibility of organizations to fraudulent employee behavior.pdfVIP

International Journal of Accounting Information Systems 4 (2003) 295–308 Understanding the potential impact of information technology on the susceptibility of organizations to fraudulent employee behavior Antoinette Lynch*, Mohamed Gomaa School of Accountancy, College of Business Administration, University of South Florida, 4202 East Fowler Avenue, BSN 3403, Tampa, FL 33620-5500, USA Received 1 June 2002; received in revised form 1 February 2003; accepted 3 April 2003 Abstract Although the infusion of progressively advanced information technology (IT) into business organizations can improve the capturing, processing, and reporting of critical decision-making information across the enterprise, such technology can also create an environment that is more vulnerable to fraud. In this article, we develop a framework based on the theory of planned behavior [Org. Behav. Human Decis. Process. 50 (2)(1991) 179] that addresses the potential impact of IT on the susceptibility of an organization to employee fraud. We believe that this framework can serve as a useful tool for management, internal auditors, and external auditors when assessing fraud risk. D 2003 Elsevier Inc. All rights reserved. Keywords: Theory of planned behavior; Fraud; Information technology 1. Introduction As companies integrate progressively advanced information technology (IT) into business organizations, unintended risks and consequences can be introduced into the business environment. For instance, the capability of enterprise resource planning systems to seamlessly integrate business processes across the entire organization offers managers the