NAME : DEBBY WULANDARI

NIM : 023121120
PBL TASK 7 COMPUTER FRAUD


Type of Fraud Explanation Form of The Fraud Control and How it
works
a. Input manipulation Occurs where false or
misleading data are
input into a computer
to achieve a specific
criminal purpose.
1. Decreasing the
amounts entered
into a store
inventory
database to hide
the theft of a
product.
2. Pay too much for
ordered goods
3. Pay for goods
never ordered.
4. Increase their
salaries.
5. Create a fictitious
employee.
1. Increase the
Penalty for
committing fraud by
prosecuting fraud
perpetrators more
vigorously.
2. Implement a
program segregation
of duties between
systems functions.
b. Program Alteration Manipulation of data
or a program by
changing the data or
instructions in a
program.
1. A programmer
places a logic
bomb in a payroll
application that
will destroy all the
payroll records if
the programmer is
terminated.
1. Check financial
information regularly
for what should
be there, as well as
for what should not
be there.
2. Use intrusion
detection systems to
help automate the
monitoring process.
c. File Alteration Changing data before,
during or after it is
entered into the
system in order to
delete, alter, add or
incorrectly update
key system data.
1. Adding, deleting,
or altering key system
data.
2. Unauthorized
copying of company
data.
1. Maintain careful
records of banking
and financial
accounts.
2. Encrypt stored
and transmitted data
and programs to
protect them from
unauthorized access
and use.
3. Store backup
copies of program
and data files in a
secure, off-site
location.
d. Data Theft Data theft of
information, trade
secrets.
1. Making illegal
copies.
2. May also look for
personal
information such
as checks, credit
card, etc.
Do not give out
corporate or personal
information
unless there is a good
reason to trust the
person to
whom it is given.

e. Sabotage This crime is done by
creating a
disturbance,
destruction or
destruction of the
data, computer
programs or
computer network
systems that are
connected to the
Internet.
1. Websites with
misinformation.

Require annual
employee vacations,
periodically rotate
duties of key
employees, and
require signed
confidentiality
agreements.
f. Theft of computer
time
Use of a computer
system without
authorized, which
includes the theft of
computer time and
services.
1. Use of an
employers
computer
resources for
personal work
Create a culture
that stresses integrity
and commitment to
ethical values and
competence.