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Rais12 PPT 05
Rais12 PPT 05
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
Pressure
Opportunity
Rationalization
• Management
characteristics
Opp
ortun
ity
• Condition or situation that
allows a person or organization to:
Conv
1. Commit the fraud ert
2. Conceal the fraud
• Lapping
• Kiting
3. Convert the theft or
Conc Com
misrepresentation to eal mit
personal gain
• I am not being
dishonest.
2. Attitude Lack of
Peronal
• I don’t need to be Integrity
honest.
3. Lack of personal
integrity
• Theft is valued
higher than honesty
or integrity. Attitu Justifi
de cation
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