Info systems are becoming increasingly more complex and society is becoming increasingly more dependent on these systems. Companies face four types of threats to their info systems 1. Natural and political disasters 2. Software errors and equipment malfunction 3. Unintentional acts (most common) 4. Intentional acts Who commits fraud and why White collar criminals Violent criminals Hackers and computer fraud perpetrators – sometimes they just do it for fun, challenging the system to see if they can break into it The “Fraud Triangle” – there are three XX associated with fraud 1. Pressure 2. Opportunity (commit the fraud eg stealing data when you the opportunity // conceal the fraud //converting the proceeds) 3. Rationalization – people who are trusted by the organization and think they are ethical eg oh I just borrowed the money from organization, everybody does it, I didn’t take it for myself, I’m just compensating myself for hard work Types of Computer Instructions Fraud Data Fraud Input Processor Output Measures to decrease the potential for fraud and resulting losses 1. Make fraud less likely to occur 2. Increase the difficulty of committing fraud
Info systems are becoming increasingly more complex and society
is becoming increasingly more dependent on these systems.
Companies face four types of threats to their info systems1.
Natural and political disasters2. Software errors and equipment
malfunction 3. Unintentional acts (most common)4. Intentional
acts
Who commits fraud and why White collar criminals Violent
criminals Hackers and computer fraud perpetrators sometimes they
just do it for fun, challenging the system to see if they can break
into it
The Fraud Triangle there are three XX associated with fraud 1.
Pressure2. Opportunity (commit the fraud eg stealing data when you
the opportunity // conceal the fraud //converting the proceeds)3.
Rationalization people who are trusted by the organization and
think they are ethical eg oh I just borrowed the money from
organization, everybody does it, I didnt take it for myself, Im
just compensating myself for hard work
Types of Computer Instructions FraudData FraudInput Processor
Output
Measures to decrease the potential for fraud and resulting
losses1. Make fraud less likely to occur2. Increase the difficulty
of committing fraud3. Develop a strong system of intern
controlsEncrypt the dataMake sure different people have access to
only the part of the system they need4. Improve detection methods
(5. Reduce fraud loses (
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