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    This document discusses computer fraud and how to prevent and detect it. It defines computer fraud as using a computer to commit fraud, such as through input, processing, instructions, data, or output. It identifies two categories of fraud - misappropriation of assets and fraudulent financial reporting. Conditions that enable fraud are pressure, opportunity, and ability to rationalize actions. Systems and organizational measures can make fraud less likely, more difficult to commit, easier to detect, and reduce losses. These include strong controls, access restrictions, auditing, and monitoring of systems and activities.

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    This document discusses computer fraud and how to prevent and detect it. It defines computer fraud as using a computer to commit fraud, such as through input, processing, instructions, data, or output. It identifies two categories of fraud - misappropriation of assets and fraudulent financial reporting. Conditions that enable fraud are pressure, opportunity, and ability to rationalize actions. Systems and organizational measures can make fraud less likely, more difficult to commit, easier to detect, and reduce losses. These include strong controls, access restrictions, auditing, and monitoring of systems and activities.

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    2 views14 pages

    Sia P3

    Uploaded by

    azis rahman
    This document discusses computer fraud and how to prevent and detect it. It defines computer fraud as using a computer to commit fraud, such as through input, processing, instructions, data, or output. It identifies two categories of fraud - misappropriation of assets and fraudulent financial reporting. Conditions that enable fraud are pressure, opportunity, and ability to rationalize actions. Systems and organizational measures can make fraud less likely, more difficult to commit, easier to detect, and reduce losses. These include strong controls, access restrictions, auditing, and monitoring of systems and activities.

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    of 14

    Computer Fraud

    Yane Devi Anna


    Etika Komputer

    Analisis mengenai sifat dan dampak sosial teknologi


    komputer serta berbagai formulasi dan justifikasi kebijakan
    yang terkait untuk penggunaan teknologi secara beretika
    What are the main computer ethics issues?

    § Privacy
    § Security—accuracy and confidentiality
    § Ownership of property
    § Equity in access
    § Environmental issues
    § Artificial intelligence

    3
    Threats to AIS

    ● Natural and Political disasters

    ● Software errors and equipment malfunctions

    ● Unintentional acts

    ● Intentional acts

    4
    FRAUD

    Cara apa pun yang digunakan seseorang untuk mendapatkan


    keuntungan yang tidak adil atas orang lain; termasuk:
    ● Pernyataan, representasi, atau pengungkapan yang salah
    ● Fakta material, yang mendorong korban untuk bertindak
    ● Niat untuk menipu
    ● Korban mengandalkan pernyataan yang salah
    ● Cedera atau kerugian diderita oleh korban

    Fraud is white collar crime

    5
    Two Categories of Fraud

    Misappropriation of assets Fraudulent financial reporting

    Theft of company assets which can “cooking the books” (e.g.,booking


    include physical assets (e.g., cash, fictitious revenue, overstating assets,
    inventory) and digital assets (e.g., etc.)
    intellectual property such as
    protected trade secrets, customer
    data)

    6
    Conditions for Fraud

    Pressure Opportunity to Rationalize

    Employee ▫ Justify
    • Commit
    – Financial behavior
    • Conceal
    – Lifestyle ▫ Attitude that
    • Convert to
    – Emotional rules don’t
    personal
    Financial Statement apply
    gain
    – Financial ▫ Lack personal
    – Management integrity
    – Industry
    conditions
    Fraud Triangle

    8
    Computer Fraud

    If a computer is used to commit fraud it is called computer fraud.


    Computer fraud is classified as:
    ● Input
    ● Processor
    ● Computer instruction
    ● Data
    ● Output

    9
    Preventing and Detecting Fraud

    1. Make Fraud Less Likely to Occur


    Organizational Systems

    ● Create a culture of integrity ● Develop security policies to guide


    ● Adopt structure that minimizes fraud, and design specific control
    create governance (e.g., Board of procedures
    Directors)
    ● Assign authority for business objectives
    ● Implement change management
    and hold them accountable for achieving controls and project development
    those objectives, effective supervision and acquisition controls
    monitoring of employees
    ● Communicate policies

    10
    Preventing and Detecting Fraud

    2. Make It Difficulty to Commit


    Organizational Systems

    • Develop strong internal controls ● Restrict access


    • Segregate accounting functions ● System authentication
    • Use properly designed forms ● Implement computer controls over
    • Require independent checks and input, processing, storage and output
    reconciliations of data of data
    ● Use encryption
    ● Fix software bugs and update
    systems regularly
    ● Destroy hard drives when disposing
    of computers
    11
    Preventing and Detecting Fraud

    3. Improve Detection
    Organizational Systems

    ● Assess fraud risk ● Audit trail of transactions through the


    ● External and internal audits system
    ● Fraud hotline ● Install fraud detection software
    ● Monitor system activities (user and
    error logs, intrusion detection)

    12
    Preventing and Detecting Fraud

    4. Reduce Fraud Losses


    Organizational Systems

    ● Insurance ● Store backup copies of program


    ● Business continuity and disaster and data files in secure, off-site
    recovery plan location
    ● Monitor system activity

    13
    Thank You

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