COMPUTER FRAUD

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COMPUTER FRAUD SECURITY
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Fraud Process

• Theft
• Conversion
• Concealment
• Charge to expense account
• Lapping
• Kiting

3
Conditions for Fraud

• Pressures
• Opportunities
• Rationalizations

4
Computer Fraud

• Classifications
• Input
• Processor
• Computer instructions
• Data
• Output

5
Computer Fraud

• Approaches
• Computer Fraud Abuse Techniques
• Trojan horse Round-down technique
• Salami technique Trap door
• Superzapping Software piracy
• Data diddling Data leakage
• Piggybacking Logic time bomb
• Hacking Scavenging
• Eavesdropping
• Viruses Worms

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Deterring Detecting

• Inhibit
• Hiring firing policies
• Managing disgruntled employees
• Training

7
Deterring Detecting

• Inhibit
• Increase difficulty
• IC system
• Segregation
• Vacations/rotations
• Restricted access
• Encryption
• Protect telephone lines
• Virus protection
• Laptop control

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Deterring Detecting

• Inhibit
• Increase difficulty
• Improve detection methods
• Frequent audits -- internal external
• Computer security officer
• Fraud hot line
• Computer consultants
• Monitor system activities
• Forensic accountants
• Fraud detection software

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Deterring Detecting

• Inhibit
• Increase difficulty
• Improve detection methods
• Prosecute incarcerate perpetrators
• Reduce losses