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pertains to the principles of conduct that individuals Pop computer ethics is simply the exposure to stories
use in making choices and guiding their behavior in and reports found in the popular media regarding the
situations that involve the concepts of right and wrong good or bad ramifications of computer technology
Business Ethics Para computer ethics involves taking a real interest in
computer ethics cases and acquiring some level of skill
Why should we be concerned about ethics in the business and knowledge in the field
world? Theoretical Computer Ethics, is of interest to
Ethics are needed when conflicts arise—the need to multidisciplinary researchers who apply the theories of
choose philosophy, sociology, and psychology to computer
In business, conflicts may arise between: science with the goal of bringing some new
employees understanding to the field
management
stakeholders
Litigation Computer Ethics…
Business ethics involves finding the answers to two concerns the social impact of computer technology
questions: (hardware, software, and telecommunications).
How do managers decide on what is right in conducting
their business? What are the main computer ethics issues?
Once managers have recognized what is right, how do Privacy
they achieve it? Security—accuracy and confidentiality
Ownership of property
Equity in access
Four Main Areas of Business Ethics Environmental issues
Artificial intelligence
Unemployment and displacement
Misuse of computer
Fraud Schemes
Thefts of Cash
Scavenging
searching through the trash cans on the computer
schemes that involve the direct theft of cash on
center for discarded output (the output should be
hand in the organization. An example of this is an shredded, but frequently is not)
employee who makes false entries on a cash
register, such as voiding a sale, to conceal the Internal Control Objectives According to AICPA SAS
fraudulent removal of cash. Another example is a
bank employee who steals cash from the vault. 1. Safeguard assets of the firm
2. Ensure accuracy and reliability of accounting
records and information
3. Promote efficiency of the firm’s operations
4. Measure compliance with management’s
Non-Cash Misappropriations prescribed policies and procedures
Segregation of Duties
In manual systems, separation between:
authorizing and processing a transaction
custody and recordkeeping of the asset
subtasks
In computerized systems, separation between:
program coding
program processing
program maintenance
Supervision
a compensation for lack of segregation; some may be
built into computer systems
Accounting Records
provide an audit trail
Access Controls
help to safeguard assets by restricting physical access
to them
Independent Verification
reviewing batch totals or reconciling subsidiary
accounts with control accounts
Physical Controls in IT Contexts
Transaction Authorization
Segregation of Duties
A computer program may perform many tasks that are
deemed incompatible.