Computer Crime, Abuse, in addition to Fraud Computer Crime, Abuse, in addition to Fraud Computer Crime Examples Computer Crime, Abuse, in addition to Fraud Asset Misappropriation Examples

Computer Crime, Abuse, in addition to Fraud Computer Crime, Abuse, in addition to Fraud Computer Crime Examples Computer Crime, Abuse, in addition to Fraud Asset Misappropriation Examples www.phwiki.com

Computer Crime, Abuse, in addition to Fraud Computer Crime, Abuse, in addition to Fraud Computer Crime Examples Computer Crime, Abuse, in addition to Fraud Asset Misappropriation Examples

Scott, Andi, Midday On-Air Host has reference to this Academic Journal, PHwiki organized this Journal Chapter 11: Computer Crime, Fraud, Ethics, in addition to Privacy Introduction Computer Crime, Abuse, in addition to Fraud Three Examples of Computer Crimes Preventing Computer Crime in addition to Fraud Ethical Issues, Privacy, in addition to Identity Theft Computer Crime, Abuse, in addition to Fraud High level of public interest Data on incidents is limited Sources of in as long as mation Computer Security Institute (CSI) annual survey KPMG surveys Association of Certified Fraud Examiners (ACFE) survey

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Computer Crime, Abuse, in addition to Fraud Computer Crime Manipulation of a computer or computer data Dishonestly obtain money, acquire property, or something of value, or cause a loss Computer Abuse Unauthorized use of, or access to, a computer Against the wishes of the owner Computer Crime Examples Computer Crime, Abuse, in addition to Fraud Fraudulent Financial Reporting Intentional falsification of accounting records Intend to mislead analysts, creditors, investors Misappropriation of Assets Misuse of company assets Committed by employees within an organization

Asset Misappropriation Examples Federal Legislation of Computer Crimes Computer Fraud in addition to Abuse Act of 1986 (CFAA) Amended in 1994 in addition to 1996 Computer Fraud Definition An illegal act Computer technology essential as long as perpetration, investigation, or prosecution CFAA Fraudulent Acts Unauthorized theft, use, access, modification, copying, or destruction of software or data Theft of money by altering computer records or the theft of computer time Intent to illegally obtain in as long as mation or tangible property through the use of computers

CFAA Fraudulent Acts Use, or the conspiracy to use, computer resources to commit a felony Theft, v in addition to alism, destruction of computer hardware Trafficking in passwords or other login in as long as mation as long as accessing a computer Extortion that uses a computer system as a target Federal Legislation Affecting the Use of Computers Federal Legislation Affecting the Use of Computers

State Legislation Every state has a computer crime law State law provisions Define computer terms Define some acts as misdemeanors Declare other acts as felonies Computer-Crime Statistics Limited availability of data Private companies h in addition to le abuse internally Most computer abuse is probably not discovered Growth of computer crime Exponential growth in use of computer resources Continuing lax security Availability of in as long as mation about how to perpetrate computer crimes Importance of Computer Crime in addition to Abuse to AISs Impact on AISs Favored target due to control of financial resources Prized target as long as disgruntled employees Responsible as long as designing, selecting, in addition to implementing controls that protect AISs Reliance on auditors to verify financial statement Additional Items Ability to mislead public if in as long as mation is incomplete or inaccurate Difficulty in detecting fraudulent activities Large amount of losses

Compromising Valuable In as long as mation: The TRW Credit Data Case Summary Credit rating company Altered company credit ratings as long as a fee Clients relied on inaccurate in as long as mation Analysis Data diddling – proprietary data Fair Credit Reporting Act – protection of consumer Wire Fraud in addition to Computer Hacking: Edwin Pena in addition to Robert Moore Summary Voice over Internet Protocol (VoIP) Hacked into other provider’s network Billed those companies Analysis Growth of hacking Importance of education in addition to prevention Utilize ethical hackers as long as instrusion testing Denial of Service: The 2003 Internet Crash Summary Slammer worm Identified weakness in Microsoft SQL Server 2000 software Analysis Denial of Service (DOS) attacks Computer Viruses Computer Worms in addition to Worm Programs Boot-sector Viruses in addition to Trojan Horse Programs

Protecting Systems Preventing Viruses Firewalls Antivirus software Antivirus control procedures Organizational Control Procedures Discourage free exchange of computer disks or external programs Require strong passwords to limit unauthorized access Use antivirus filters Common Types of Computer Crime in addition to Abuse Preventing Computer Crime in addition to Fraud Enlist Top-Management Support Increase Employee Awareness in addition to Education Assess Security Policies in addition to Protect Passwords Strong passwords Social engineering Lock-out systems Dialback systems

10 Simple Steps to Safer PCs 10 Simple Steps to Safer PCs Preventing Computer Crime in addition to Fraud Implement Controls Identify Computer Criminals Nontechnical Backgrounds Noncriminal Backgrounds Education, Gender, in addition to Age Don’t Forget Physical Security Employ Forensic Accountants

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Occupations of Computer Abuse Offenders Fraud Losses in addition to Education Level of Perpetrator Recognizing Symptoms of Employee Fraud Accounting Irregularities Internal Control Weaknesses Unreasonable Anomalies Lifestyle Changes Behavioral Changes

Study Break 4 Most computer criminals: Have nontechnical backgrounds Have noncriminal backgrounds Have little college education Are young in addition to bright Have probably not been caught, so we don’t know much about them Study Break 4 – Answer Most computer criminals: Have nontechnical backgrounds Have noncriminal backgrounds Have little college education Are young in addition to bright Have probably not been caught, so we don’t know much about them Ethical Issues, Privacy, in addition to Identity Theft Ethics A set of moral principles or values Governs organizations in addition to individuals Ethical behavior Making choices in addition to judgments that are morally proper Acting accordingly

Identity Theft Methods

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