Top management's view of computer related fraud
Thomas C. Richards, Rose Knotts · ACM SIGSAC Review · 1989
Computer security professionals recognize that the ultimate responsibility for implementation and maintenance of computer security systems intrinsically resides with management. Regardless of the conspicuousness of the security problems of a computerized system or how nominal the cost of implementing a security system, the threat will go unchallenged if management is not convinced that a problem warrants the expenditure of funds to reduce the risks associated with computer fraud [4]. The continuing enigma of computer related fraud and its prevention are rapidly emerging as essential concerns for all levels of management.