This study explores the Impact of Information and Communication Technology (ICT) on internal control effectiveness in preventing and detecting fraud within the financial sector of a developing economy - Nigeria. Using a triangulation of questionnaire and interview techniques to investigate the internal control activities of Nigerian Internal Auditors in relation to their use of ICT in fraud prevention and detection, the study made use of cross-tabulations, correlation coefficients and one-way ANOVAs for the analysis of quantitative data, while thematic analysis was adopted for the qualitative aspects. The Technology Acceptance Model (TAM) and Omoteso et al.'s Three-Layered Model (TLM) were used to underpin the study in order to provide theoretical considerations of the issues involved. The study's findings show that Nigerian Internal Auditors are increasingly adopting IT-based tools and techniques in their internal control activities. Secondly, the use of ICT-based tools and techniques in internal control positively impacts on Internal Auditors' independence and objectivity. Also, the study's findings indicate that Internal Auditors' use of ICT-based tools and techniques has the potential of preventing electronic fraud, and such ICT-based tools and techniques are effective in detecting electronic fraud. However, continuous online auditing was found to be effective in preventing fraud, but not suited for fraud detection in financial businesses. This exploratory study sheds light on the impact of ICT usage on internal control's effectiveness and on internal auditors' independence. The study contributes to the debate on the significance of ICT adoption in accounting disciplines by identifying perceived benefits, organisational readiness, trust and external pressure as variables that could affect Internal Auditors' use of ICT. Above all, this research was able to produce a new model: the Technology Effectiveness Planning and Evaluation Model (TEPEM), for the study of ICT adoption in internal control effectiveness for prevention and detection of fraud. As a result of its planning capability for external contingencies, the model is useful for the explanation of studies involving ICT in a unique macro environment of developing economies such as Nigeria, where electricity generation is in short supply and regulatory activities unpredictable. The model proposes that technology effectiveness (in the prevention and the detection of fraud) is a function of TAM variables (such as perceived benefits, organisational readiness, trust, external pressures), contingent factors (size of organisation, set-up and maintenance cost, staff training and infrastructural readiness), and an optimal mix of human and technological capabilities

The focus of this thesis is to study readiness planning and information security within Sweden's municipal archives. How the extent of emergency planning and information security work within the municipal archives. Due to the many conflicts in the world at the moment, readiness planning and information security has become more important for the institutions handling information on a daily basis. With the aid from semi structured interviews the study aims to understand and see what the archivists working in municipal archives think about these subjects, what they think should be done to evolve readiness planning and information security within Sweden’s municipal archives. When a crisis hits it is important to know how to act and the next step to minimize the damage, in this case the loss of important information. The result of the study shows multiple factors at work that affects the on-going work with readiness planning and information security. Many of the archivists are worried about the long-term preservation of the information stored in the municipal archives, they recognize the responsibility they have over the information, one mistake on their or someone else’s part could lead to the loss of that information. Especially with digital information, that needs expertise handling. The archivists also shared that the workload affects their work with readiness planning and working with information security. They argued that they don’t have enough resources for developing a plan for the archive. I hope with this essay to enlighten the importance of having a plan when the unthinkable occurs.