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Integrity and Internal Control in Information Systems V represents a continuation of the dialogue between researchers, information security specialists, internal control specialists and the business community. The objectives of this dialogue are: -To present methods and techniques that will help business achieve the desired level of integrity in information systems and data; -To present the results of research that may be used in the near future to increase the level of integrity or help management maintain the desired level of integrity; -To investigate the shortcomings in the technologies presently in use, shortcomings that require attention in order to protect the integrity of systems in general. The book contains a collection of papers from the Fifth International Working Conference on Integrity and Internal Control in Information Systems (IICIS), sponsored by the International Federation for Information Processing (IFIP) and held in Bonn, Germany in November 2002.