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Chapter 5 :
Fraud, investment fraud
misrepresenting or leaving out…
Chapter 5 :
Fraud
AIS Threat
Unintentional acts
example: accidents, innocents errors, omissions
caused by human carelessness, poorly trained or supervised personnel
Intentional act
example: crime, fraud, sabotage (harm to the system)
Software errors, operating system crashes, hardware failures, power outages and fluctuations, undetected data transmission
cookie
-is a text file created by a website and stored on a visitor's hard drive
-store information about who the user is and what the user has done on the site
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Computer fraud
- any fraud that requires computer technology to perpetrate it
examples:
- unauthorized theft, use, access, modification, copying or destruction of software, hardware, or data
- theft of assets covered up by altering computer records
- obtaining information or tangible property illegally using computers
Input Fraud most common way to commit, alter or falsify computer input
Processor Fraud includes unauthorized system use, including the theft of computer time and services
Computer Instructions includes tampering with company software, copying software illegally, using software in an unauthorized manner, developing software to carry out unauthorized activity
Data Fraud illegally using, copying, browsing, searching, or harming company data constituted data fraud
to prevent fraud, organizations must create a climate that makes fraud less likely, increases the difficulty of committing, improves detection methods, reduces the amount lost if a fraud a occurs
investment fraud
- misrepresenting or leaving out facts in order to promote an investment that promises fantastic profits with little or no risk
- example: Ponzi schemes, securities fraud