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Learning Objectives
Explain the threats faced by modern information systems. Define fraud and describe the process one follows to perpetuate a fraud.
Discuss who perpetrates fraud and why it occurs, including: the pressures, opportunities, and rationalizations that are present in most frauds.
Define computer fraud and discuss the different computer fraud classifications. Explain how to prevent and detect computer fraud and abuse.
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What Is Fraud?
Gaining an unfair advantage over another person
A false statement, representation, or disclosure A material fact that induces a person to act An intent to deceive A justifiable reliance on the fraudulent fact in which a person takes action An injury or loss suffered by the victim
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Forms of Fraud
Misappropriation of assets
Theft of a companies assets. Largest factors for theft of assets:
Absence of internal control system Failure to enforce internal control system
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SAS #99
Auditors responsibility to detect fraud
Understand fraud Discuss risks of material fraudulent statements
Among members of audit team
Obtain information
Look for fraud risk factors
Identify, assess, and respond to risk Evaluate the results of audit tests
Determine impact of fraud on financial statements
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Pressure
Motivation or incentive to commit fraud Types:
1.Employee
Financial Emotional Lifestyle
2.Financial
Industry conditions Management characteristics
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Opportunity
Condition or situation that allows a person or organization to:
1.Commit the fraud 2.Conceal the fraud
Lapping Kiting
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Rationalizations
Justification of illegal behavior
1.Justification
I am not being dishonest.
2.Attitude
I dont need to be honest.
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Computer Fraud
Any illegal act in which knowledge of computer technology is necessary for:
Perpetration Investigation Prosecution
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Processor Fraud
Unauthorized system use
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Output Fraud
Stealing, copying, or misusing computer printouts or displayed information
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