With an average life span of only about five years, small businesses are especially prone to failure because of inadequate internal controls. The most prevalent internal problem they face today is cyber fraud because small businesses lack adequate capital and technological resources to protect their assets. Here, auditors, business owners, and managers—the ones being held accountable when this kind of criminal activity is detected—will learn how to beware of the dangers of internal theft by computer, illegal access to information systems, credit card frauds, and Internet scams, and insure that adequate controls are in place for its prevention and detection.

• The first book to empower auditors and small business owners with the knowledge needed to prevent cyber fraud