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PART C: ACCOUNTING AND REPORTING SYSTEMS, CONTROLS AND COMPLIANCE 
 
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4.19 Computer security 
This will be discussed in detail in Chapter 18. However, many of the above controls (access controls, 
segregation of duties, authorisations, and so on) will apply.
 
4.20 Manager and staff responsibilities
Managers and staff should be aware of their 
responsibilities
to help in detecting fraud. Fraud detection 
is also helped by having 
information readily available 
and allowing 
whistleblowing
. 
If fraud is to be detected, it is important that everyone involved in detection should be aware of their 
responsibilities. 
(a)
 
Operational managers
should be 
alert for signs 
of petty fraud, as well as checking the work staff 
have done and also being aware of what staff are doing. 
(b) 
Finance staff
 
should be alert for 
unusual items 
or 
trends 
in accounting data, as well as 
incomplete financial information. 
(c) 
Personnel staff
 
should be alert for 
signs of discontent 
or 
low morale
, and also should (if 
possible) be aware of close personal relationships between staff who work together. 
(d) 
Internal audit staff
 
have responsibility for ensuring 
systems 
and controls are thoroughly 
reviewed
. One-off exercises such as surprise visits may be undertaken alongside annual audit 
work. 
(e) 
External audit staff
 
are required to 
assess 
the 
risk 
that fraud may have a 
material impact 
on a 
company's accounts when planning their audit work. They are required to 
report 
all instances of 
fraud found to management, unless they suspect management of being involved in the fraud. The 
external auditors should also report to management any material weaknesses in the accounting 
and internal control systems. 
(f)