Computer Fraud Pertemuan XV Matakuliah: F0184/Audit atas Kecurangan Tahun: 2007
Bina Nusantara Mahasiswa diharapkan dapat mengidentifikasi metode- metode kecurangan berbasis komputer Mahasiswa diharapkan mampu mengetahui pengendalian yang diperlukan untuk mengatasi kecurangan berbasis komputer Learning Outcomes 3
Bina Nusantara Computer fraud category Computer Fraud Theory Nature of Computer Fraud Type of Computer Fraud Internal Control for Computer Fraud Outline Materi 4
Category of Computer Crime Vandalism (against computers)Information or property theftFinancial fraud or property theftUnauthorized use or sale of software or application Bina Nusantara
Computer Crime Theory MotivationsOpportunitiesMeansMethod Bina Nusantara
Motivations Motivation is explained about why and the actor (who) Personal Causations: ‡Economic ‡Ideological ‡Egocentric ‡Psychotic Bina Nusantara
Opportunities Opportunities explained about what, when, and where Caused by: ΩInadequate internal controls ΩApplication controls ΩAccess controls ΩInadequacies in management controls ΩReward system ΩEthic ΩInterpersonal trust Bina Nusantara
Means Means is explaining about “how” they compromise the system: Compromising controls Compromising personnel Compromising technology Bina Nusantara
Methods Method is perform by falsifying or destroying: Input scams Throughput scams Output scams Bina Nusantara
Common Computer Crime False vendor invoiceFalse governmental benefit claim False fringe benefit claim False refund or credit claim False payroll claimFalse expense claim Bina Nusantara
Critical Issues in Information Security Access Controls Accuracy Auditing Authentication Availability Back up and Recovery Counterfeiting Cryptography Data interception Disaster Planning Diversion of Asset Destruction of Records Electronic Fund Transfers Embezzlement Espionage Bina Nusantara
Critical Issues in Information Security (Con’t) Ethics False Entries Fraudulent financial statements Hacking Impersonation Integrity Piracy Privacy Proprietary information theft Social Engineering Terrorism Theft of data, time, and supplies Timeliness of entries Toll Fraud Viruses Bina Nusantara