Chapter 9 fraud and computer security

Chapter 9 fraud and computer security

1. fraud process

   • theft
   • conversion
   • concealment

2. fraud causes terjadian

   • pressure
   • chance

3. chances are observed

   • lack of frequency of review
   • Inadequate documentation
   • no background checks
   • failure to implement internal control
   • etc
   • rationalization

4. computer-fraud

   • input
   • processing
   • computer commands
   • data
   • output

5. Fraud and computer misuse techniques

   • Trojan horse
   • rounding down

6. prevent and detect computer fraud

   • make fraud more rare
   • using the correct ways in hiring and firing employees
   • set of employees who are not satisfied
   • train employees on safety standards and prevention of fraud