Professional Documents
Culture Documents
Computer Fraud
5-1
Copyright 2012 Pearson Education, Inc. publishing as Prentice Hall
Learning Objectives
Misappropriation of assets
Theft of a companies assets.
Largest factors for theft of assets:
Absence of internal control system
Failure to enforce internal control system
Motivation or incentive to
commit fraud
Types:
1.Employee
Financial
Emotional
Lifestyle
2.Financial
Industry conditions
Management
characteristics
2. Many go undetected
Processor Fraud
Unauthorized system use
Data Fraud
Illegally using, copying, browsing, searching, or harming company
data
Output Fraud
Stealing, copying, or misusing computer printouts or displayed
information