SlideShare une entreprise Scribd logo
1  sur  175
HAPTER 5 Computer Fraud and Security
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object]
Types of Frauds ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Information is from the ACFE’s 2004  Report to the Nation on Occupational Fraud and Abuse  and from the  Fraud Examiner’s Manual , also published by the ACFE.
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE FRAUD PROCESS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object]
The “Fraud Triangle” Donald Cressey Pressure Opportunity Rationalization
The “Fraud Triangle” Donald Cressey Pressure Opportunity Rationalization
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Pressures
PRESSURES THAT LEAD TO EMPLOYEE FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
The “Fraud Triangle” Donald Cressey Pressure Opportunity Rationalization
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],WHO COMMITS FRAUD AND WHY Opportunities
OPPORTUNITIES PERMITTING EMPLOYEE AND FINANCIAL STATEMENT FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OPPORTUNITIES PERMITTING EMPLOYEE AND FINANCIAL STATEMENT FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OPPORTUNITIES PERMITTING EMPLOYEE AND FINANCIAL STATEMENT FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OPPORTUNITIES PERMITTING EMPLOYEE AND FINANCIAL STATEMENT FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object]
The “Fraud Triangle” Donald Cressey Pressure Opportunity Rationalization
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
WHO COMMITS FRAUD AND WHY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD CLASSIFICATIONS Processor Fraud Input Fraud Output Fraud Data Fraud Computer Instructions Fraud
COMPUTER FRAUD CLASSIFICATIONS Processor Fraud Input Fraud Output Fraud Data Fraud Computer Instructions Fraud
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD CLASSIFICATIONS Processor Fraud Input Fraud Output Fraud Data Fraud Computer Instructions Fraud
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD CLASSIFICATIONS Processor Fraud Input Fraud Output Fraud Data Fraud Computer Instructions Fraud
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object]
COMPUTER FRAUD CLASSIFICATIONS Processor Fraud Input Fraud Output Fraud Data Fraud Computer Instructions Fraud
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD CLASSIFICATIONS Processor Fraud Input Fraud Output Fraud Data Fraud Computer Instructions Fraud
APPROACHES TO COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER FRAUD AND ABUSE TECHNIQUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
PREVENTING AND DETECTING COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
PREVENTING AND DETECTING COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
PREVENTING AND DETECTING COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object],[object Object]
PREVENTING AND DETECTING COMPUTER FRAUD ,[object Object],[object Object],[object Object],[object Object]
PREVENTING AND DETECTING COMPUTER FRAUD ,[object Object]
Computer Fraud and Security Chapter
Computer Fraud and Security Chapter
Computer Fraud and Security Chapter
Computer Fraud and Security Chapter
Computer Fraud and Security Chapter
Computer Fraud and Security Chapter
Computer Fraud and Security Chapter
Computer Fraud and Security Chapter
Computer Fraud and Security Chapter
Computer Fraud and Security Chapter

Contenu connexe

Tendances

Chapter 5:Recognizing the symptoms of fraud
Chapter 5:Recognizing the symptoms of fraudChapter 5:Recognizing the symptoms of fraud
Chapter 5:Recognizing the symptoms of fraudVidaB
 
Chapter 7 Payroll & Personnel Cycle
Chapter 7 Payroll & Personnel CycleChapter 7 Payroll & Personnel Cycle
Chapter 7 Payroll & Personnel CycleNina Ellina
 
Fraud Risk and Control
Fraud Risk and ControlFraud Risk and Control
Fraud Risk and ControlWeaverCPAs
 
CONTEMPORARY ISSUES IN ACCOUNTING.pptx
CONTEMPORARY ISSUES IN ACCOUNTING.pptxCONTEMPORARY ISSUES IN ACCOUNTING.pptx
CONTEMPORARY ISSUES IN ACCOUNTING.pptxThiranjayaDarshana
 
Types of fraud in Accounting
Types of fraud in AccountingTypes of fraud in Accounting
Types of fraud in AccountingMuhammad Qasim
 
Chapter 6 aml compliance programme
Chapter 6   aml compliance programmeChapter 6   aml compliance programme
Chapter 6 aml compliance programmeQuan Risk
 
Bab 7 cash and receivables
Bab 7   cash and receivablesBab 7   cash and receivables
Bab 7 cash and receivablesmsahuleka
 
Audit of the acquisition and payment cycle
Audit of the acquisition and payment cycleAudit of the acquisition and payment cycle
Audit of the acquisition and payment cyclesellyhood
 
Forensic accounting
Forensic accountingForensic accounting
Forensic accountingSrideviHV
 
Accounts Payable Fraud: Keys to Detection and Prevention
Accounts Payable Fraud: Keys to Detection and PreventionAccounts Payable Fraud: Keys to Detection and Prevention
Accounts Payable Fraud: Keys to Detection and PreventionCase IQ
 
Auditing Chapter 1
Auditing Chapter 1Auditing Chapter 1
Auditing Chapter 1aaykhan
 
Ppt on risk based internal audit
Ppt on risk based internal auditPpt on risk based internal audit
Ppt on risk based internal auditAmitaMistry2
 
Fraud Risk Assessment
Fraud Risk AssessmentFraud Risk Assessment
Fraud Risk AssessmentTahir Abbas
 

Tendances (20)

Revenue cycle (AIS)
Revenue cycle (AIS)Revenue cycle (AIS)
Revenue cycle (AIS)
 
Romney ch06
Romney ch06Romney ch06
Romney ch06
 
Chapter 5:Recognizing the symptoms of fraud
Chapter 5:Recognizing the symptoms of fraudChapter 5:Recognizing the symptoms of fraud
Chapter 5:Recognizing the symptoms of fraud
 
Chapter 7 Payroll & Personnel Cycle
Chapter 7 Payroll & Personnel CycleChapter 7 Payroll & Personnel Cycle
Chapter 7 Payroll & Personnel Cycle
 
Risk based approach
Risk based approachRisk based approach
Risk based approach
 
Pp 06-new
Pp 06-newPp 06-new
Pp 06-new
 
Fraud Risk and Control
Fraud Risk and ControlFraud Risk and Control
Fraud Risk and Control
 
CONTEMPORARY ISSUES IN ACCOUNTING.pptx
CONTEMPORARY ISSUES IN ACCOUNTING.pptxCONTEMPORARY ISSUES IN ACCOUNTING.pptx
CONTEMPORARY ISSUES IN ACCOUNTING.pptx
 
Accounts receivable
Accounts receivableAccounts receivable
Accounts receivable
 
Types of fraud in Accounting
Types of fraud in AccountingTypes of fraud in Accounting
Types of fraud in Accounting
 
Chapter 6 aml compliance programme
Chapter 6   aml compliance programmeChapter 6   aml compliance programme
Chapter 6 aml compliance programme
 
Bab 7 cash and receivables
Bab 7   cash and receivablesBab 7   cash and receivables
Bab 7 cash and receivables
 
Audit of the acquisition and payment cycle
Audit of the acquisition and payment cycleAudit of the acquisition and payment cycle
Audit of the acquisition and payment cycle
 
Audit sampling
Audit samplingAudit sampling
Audit sampling
 
Forensic accounting
Forensic accountingForensic accounting
Forensic accounting
 
Understanding Financial Statement fraud- Forensic Accounting Perspective
Understanding Financial Statement fraud- Forensic Accounting PerspectiveUnderstanding Financial Statement fraud- Forensic Accounting Perspective
Understanding Financial Statement fraud- Forensic Accounting Perspective
 
Accounts Payable Fraud: Keys to Detection and Prevention
Accounts Payable Fraud: Keys to Detection and PreventionAccounts Payable Fraud: Keys to Detection and Prevention
Accounts Payable Fraud: Keys to Detection and Prevention
 
Auditing Chapter 1
Auditing Chapter 1Auditing Chapter 1
Auditing Chapter 1
 
Ppt on risk based internal audit
Ppt on risk based internal auditPpt on risk based internal audit
Ppt on risk based internal audit
 
Fraud Risk Assessment
Fraud Risk AssessmentFraud Risk Assessment
Fraud Risk Assessment
 

En vedette

Overview and Update on the Computer Fraud and Abuse Act (CFAA) for the Data ...
Overview and Update on the Computer Fraud and Abuse Act (CFAA)  for the Data ...Overview and Update on the Computer Fraud and Abuse Act (CFAA)  for the Data ...
Overview and Update on the Computer Fraud and Abuse Act (CFAA) for the Data ...Shawn Tuma
 
Accounting information system
Accounting information systemAccounting information system
Accounting information systemsellyhood
 
Presentation on fraud prevention, detection & control
Presentation on fraud prevention, detection & controlPresentation on fraud prevention, detection & control
Presentation on fraud prevention, detection & controlDominic Sroda Korkoryi
 
Ais Romney 2006 Slides 09 Auditing Computer Based Is
Ais Romney 2006 Slides 09 Auditing Computer Based IsAis Romney 2006 Slides 09 Auditing Computer Based Is
Ais Romney 2006 Slides 09 Auditing Computer Based Issharing notes123
 
Ais Romney 2006 Slides 15 Database Design Using The Rea
Ais Romney 2006 Slides 15 Database Design Using The ReaAis Romney 2006 Slides 15 Database Design Using The Rea
Ais Romney 2006 Slides 15 Database Design Using The Reasharing notes123
 
Ais Romney 2006 Slides 13 The Hr Cycle
Ais Romney 2006 Slides 13 The Hr CycleAis Romney 2006 Slides 13 The Hr Cycle
Ais Romney 2006 Slides 13 The Hr Cyclesharing notes123
 
7 Keys to Fraud Prevention, Detection and Reporting
7 Keys to Fraud Prevention, Detection and Reporting7 Keys to Fraud Prevention, Detection and Reporting
7 Keys to Fraud Prevention, Detection and ReportingBrown Smith Wallace
 
Database : Relational Data Model
Database : Relational Data ModelDatabase : Relational Data Model
Database : Relational Data ModelSmriti Jain
 
Ais Romney 2006 Slides 14 General Ledger And Reporting System
Ais Romney 2006 Slides 14 General Ledger And Reporting SystemAis Romney 2006 Slides 14 General Ledger And Reporting System
Ais Romney 2006 Slides 14 General Ledger And Reporting Systemsharing notes123
 
Computer Fraud and Abuse Act CLE - Dallas Bar Ass'n (8.22.11)
Computer Fraud and Abuse Act CLE - Dallas Bar Ass'n (8.22.11)Computer Fraud and Abuse Act CLE - Dallas Bar Ass'n (8.22.11)
Computer Fraud and Abuse Act CLE - Dallas Bar Ass'n (8.22.11)Shawn Tuma
 
Cybersecurity & Computer Fraud - The Convergence
Cybersecurity & Computer Fraud - The ConvergenceCybersecurity & Computer Fraud - The Convergence
Cybersecurity & Computer Fraud - The ConvergenceShawn Tuma
 
Computer Fraud - Eric Vanderburg - China Resource Network Conference
Computer Fraud - Eric Vanderburg - China Resource Network ConferenceComputer Fraud - Eric Vanderburg - China Resource Network Conference
Computer Fraud - Eric Vanderburg - China Resource Network ConferenceEric Vanderburg
 
Fraud Management Industry Update Webinar
Fraud Management Industry Update WebinarFraud Management Industry Update Webinar
Fraud Management Industry Update WebinarcVidya Networks
 
Ais Romney 2006 Slides 08 Is Control2
Ais Romney 2006 Slides 08 Is Control2Ais Romney 2006 Slides 08 Is Control2
Ais Romney 2006 Slides 08 Is Control2sharing notes123
 
Ais Romney 2006 Slides 18 Introduction To Systems Development
Ais Romney 2006 Slides 18 Introduction To Systems DevelopmentAis Romney 2006 Slides 18 Introduction To Systems Development
Ais Romney 2006 Slides 18 Introduction To Systems Developmentsharing notes123
 
Ais Romney 2006 Slides 06 Control And Ais
Ais Romney 2006 Slides 06 Control And AisAis Romney 2006 Slides 06 Control And Ais
Ais Romney 2006 Slides 06 Control And Aissharing notes123
 
10.2.2015 e commerce fraud final slide show.ppt
10.2.2015 e commerce fraud final slide show.ppt10.2.2015 e commerce fraud final slide show.ppt
10.2.2015 e commerce fraud final slide show.pptshaks9151
 
Ais Romney 2006 Slides 19 Ais Development Strategies
Ais Romney 2006 Slides 19 Ais Development StrategiesAis Romney 2006 Slides 19 Ais Development Strategies
Ais Romney 2006 Slides 19 Ais Development Strategiessharing notes123
 
Fraud risk management training - Elsam Management Consultants
Fraud risk management training - Elsam Management ConsultantsFraud risk management training - Elsam Management Consultants
Fraud risk management training - Elsam Management ConsultantsEMAC Consulting Group
 
Ais Romney 2006 Slides 17 Special Topics In Rea
Ais Romney 2006 Slides 17 Special Topics In ReaAis Romney 2006 Slides 17 Special Topics In Rea
Ais Romney 2006 Slides 17 Special Topics In Reasharing notes123
 

En vedette (20)

Overview and Update on the Computer Fraud and Abuse Act (CFAA) for the Data ...
Overview and Update on the Computer Fraud and Abuse Act (CFAA)  for the Data ...Overview and Update on the Computer Fraud and Abuse Act (CFAA)  for the Data ...
Overview and Update on the Computer Fraud and Abuse Act (CFAA) for the Data ...
 
Accounting information system
Accounting information systemAccounting information system
Accounting information system
 
Presentation on fraud prevention, detection & control
Presentation on fraud prevention, detection & controlPresentation on fraud prevention, detection & control
Presentation on fraud prevention, detection & control
 
Ais Romney 2006 Slides 09 Auditing Computer Based Is
Ais Romney 2006 Slides 09 Auditing Computer Based IsAis Romney 2006 Slides 09 Auditing Computer Based Is
Ais Romney 2006 Slides 09 Auditing Computer Based Is
 
Ais Romney 2006 Slides 15 Database Design Using The Rea
Ais Romney 2006 Slides 15 Database Design Using The ReaAis Romney 2006 Slides 15 Database Design Using The Rea
Ais Romney 2006 Slides 15 Database Design Using The Rea
 
Ais Romney 2006 Slides 13 The Hr Cycle
Ais Romney 2006 Slides 13 The Hr CycleAis Romney 2006 Slides 13 The Hr Cycle
Ais Romney 2006 Slides 13 The Hr Cycle
 
7 Keys to Fraud Prevention, Detection and Reporting
7 Keys to Fraud Prevention, Detection and Reporting7 Keys to Fraud Prevention, Detection and Reporting
7 Keys to Fraud Prevention, Detection and Reporting
 
Database : Relational Data Model
Database : Relational Data ModelDatabase : Relational Data Model
Database : Relational Data Model
 
Ais Romney 2006 Slides 14 General Ledger And Reporting System
Ais Romney 2006 Slides 14 General Ledger And Reporting SystemAis Romney 2006 Slides 14 General Ledger And Reporting System
Ais Romney 2006 Slides 14 General Ledger And Reporting System
 
Computer Fraud and Abuse Act CLE - Dallas Bar Ass'n (8.22.11)
Computer Fraud and Abuse Act CLE - Dallas Bar Ass'n (8.22.11)Computer Fraud and Abuse Act CLE - Dallas Bar Ass'n (8.22.11)
Computer Fraud and Abuse Act CLE - Dallas Bar Ass'n (8.22.11)
 
Cybersecurity & Computer Fraud - The Convergence
Cybersecurity & Computer Fraud - The ConvergenceCybersecurity & Computer Fraud - The Convergence
Cybersecurity & Computer Fraud - The Convergence
 
Computer Fraud - Eric Vanderburg - China Resource Network Conference
Computer Fraud - Eric Vanderburg - China Resource Network ConferenceComputer Fraud - Eric Vanderburg - China Resource Network Conference
Computer Fraud - Eric Vanderburg - China Resource Network Conference
 
Fraud Management Industry Update Webinar
Fraud Management Industry Update WebinarFraud Management Industry Update Webinar
Fraud Management Industry Update Webinar
 
Ais Romney 2006 Slides 08 Is Control2
Ais Romney 2006 Slides 08 Is Control2Ais Romney 2006 Slides 08 Is Control2
Ais Romney 2006 Slides 08 Is Control2
 
Ais Romney 2006 Slides 18 Introduction To Systems Development
Ais Romney 2006 Slides 18 Introduction To Systems DevelopmentAis Romney 2006 Slides 18 Introduction To Systems Development
Ais Romney 2006 Slides 18 Introduction To Systems Development
 
Ais Romney 2006 Slides 06 Control And Ais
Ais Romney 2006 Slides 06 Control And AisAis Romney 2006 Slides 06 Control And Ais
Ais Romney 2006 Slides 06 Control And Ais
 
10.2.2015 e commerce fraud final slide show.ppt
10.2.2015 e commerce fraud final slide show.ppt10.2.2015 e commerce fraud final slide show.ppt
10.2.2015 e commerce fraud final slide show.ppt
 
Ais Romney 2006 Slides 19 Ais Development Strategies
Ais Romney 2006 Slides 19 Ais Development StrategiesAis Romney 2006 Slides 19 Ais Development Strategies
Ais Romney 2006 Slides 19 Ais Development Strategies
 
Fraud risk management training - Elsam Management Consultants
Fraud risk management training - Elsam Management ConsultantsFraud risk management training - Elsam Management Consultants
Fraud risk management training - Elsam Management Consultants
 
Ais Romney 2006 Slides 17 Special Topics In Rea
Ais Romney 2006 Slides 17 Special Topics In ReaAis Romney 2006 Slides 17 Special Topics In Rea
Ais Romney 2006 Slides 17 Special Topics In Rea
 

Similaire à Computer Fraud and Security Chapter

Fraud In Our Midst, The Acfe 2010
Fraud In Our Midst, The Acfe 2010Fraud In Our Midst, The Acfe 2010
Fraud In Our Midst, The Acfe 2010annmarieboyd
 
Fraud In Our Midst, The Acfe 2010
Fraud In Our Midst, The Acfe 2010Fraud In Our Midst, The Acfe 2010
Fraud In Our Midst, The Acfe 2010annmarieboyd
 
Findings from India Fraud Survey 2012: Fraud and Corporate Governance - Chang...
Findings from India Fraud Survey 2012: Fraud and Corporate Governance - Chang...Findings from India Fraud Survey 2012: Fraud and Corporate Governance - Chang...
Findings from India Fraud Survey 2012: Fraud and Corporate Governance - Chang...EY
 
Fraud & Risk Management - A Guide to Good Practice
Fraud & Risk Management - A Guide to Good PracticeFraud & Risk Management - A Guide to Good Practice
Fraud & Risk Management - A Guide to Good PracticeArianto Muditomo
 
Fraud Awareness For Managers
Fraud Awareness For ManagersFraud Awareness For Managers
Fraud Awareness For Managersrickycfe
 
New age of risk for contractors slide presentation
New age of risk for contractors slide presentationNew age of risk for contractors slide presentation
New age of risk for contractors slide presentation1paramount
 
The following article is related to deterring employee fraud within .docx
The following article is related to deterring employee fraud within .docxThe following article is related to deterring employee fraud within .docx
The following article is related to deterring employee fraud within .docxssuser454af01
 
Simple Training for Information Security and Payment Fraud
Simple Training for Information Security and Payment FraudSimple Training for Information Security and Payment Fraud
Simple Training for Information Security and Payment FraudEvan Francen
 
Setting Up and Managing an Anonymous Fraud Hotline
Setting Up and Managing an Anonymous Fraud HotlineSetting Up and Managing an Anonymous Fraud Hotline
Setting Up and Managing an Anonymous Fraud HotlineFraudBusters
 
Computer aided audit techniques and fraud detection
Computer aided audit techniques and fraud detectionComputer aided audit techniques and fraud detection
Computer aided audit techniques and fraud detectionAlexander Decker
 
White paper on fraud detection with acl (send afterwards)~9
White paper on fraud detection with acl (send afterwards)~9White paper on fraud detection with acl (send afterwards)~9
White paper on fraud detection with acl (send afterwards)~9sumitrarrc
 
Lecture 15 fraud schemes - james a. hall book chapter 3
Lecture 15  fraud schemes - james a. hall book chapter 3Lecture 15  fraud schemes - james a. hall book chapter 3
Lecture 15 fraud schemes - james a. hall book chapter 3Habib Ullah Qamar
 
2014-10-02 Nonprofit Fraud: Part I - The Fraud
2014-10-02 Nonprofit Fraud: Part I - The Fraud2014-10-02 Nonprofit Fraud: Part I - The Fraud
2014-10-02 Nonprofit Fraud: Part I - The FraudRaffa Learning Community
 

Similaire à Computer Fraud and Security Chapter (20)

Summary presentation Highliths
Summary presentation HighlithsSummary presentation Highliths
Summary presentation Highliths
 
Fraud In Our Midst, The Acfe 2010
Fraud In Our Midst, The Acfe 2010Fraud In Our Midst, The Acfe 2010
Fraud In Our Midst, The Acfe 2010
 
Fraud In Our Midst, The Acfe 2010
Fraud In Our Midst, The Acfe 2010Fraud In Our Midst, The Acfe 2010
Fraud In Our Midst, The Acfe 2010
 
Red Flags Fraud
Red Flags FraudRed Flags Fraud
Red Flags Fraud
 
Findings from India Fraud Survey 2012: Fraud and Corporate Governance - Chang...
Findings from India Fraud Survey 2012: Fraud and Corporate Governance - Chang...Findings from India Fraud Survey 2012: Fraud and Corporate Governance - Chang...
Findings from India Fraud Survey 2012: Fraud and Corporate Governance - Chang...
 
Fraud & Risk Management - A Guide to Good Practice
Fraud & Risk Management - A Guide to Good PracticeFraud & Risk Management - A Guide to Good Practice
Fraud & Risk Management - A Guide to Good Practice
 
Fraud Awareness For Managers
Fraud Awareness For ManagersFraud Awareness For Managers
Fraud Awareness For Managers
 
New age of risk for contractors slide presentation
New age of risk for contractors slide presentationNew age of risk for contractors slide presentation
New age of risk for contractors slide presentation
 
The following article is related to deterring employee fraud within .docx
The following article is related to deterring employee fraud within .docxThe following article is related to deterring employee fraud within .docx
The following article is related to deterring employee fraud within .docx
 
Simple Training for Information Security and Payment Fraud
Simple Training for Information Security and Payment FraudSimple Training for Information Security and Payment Fraud
Simple Training for Information Security and Payment Fraud
 
Setting Up and Managing an Anonymous Fraud Hotline
Setting Up and Managing an Anonymous Fraud HotlineSetting Up and Managing an Anonymous Fraud Hotline
Setting Up and Managing an Anonymous Fraud Hotline
 
Fraud Risk
Fraud RiskFraud Risk
Fraud Risk
 
Computer aided audit techniques and fraud detection
Computer aided audit techniques and fraud detectionComputer aided audit techniques and fraud detection
Computer aided audit techniques and fraud detection
 
2013-10-31 Nonprofit Fraud Part 1
2013-10-31 Nonprofit Fraud Part 12013-10-31 Nonprofit Fraud Part 1
2013-10-31 Nonprofit Fraud Part 1
 
Red flags fraud
Red flags fraudRed flags fraud
Red flags fraud
 
White paper on fraud detection with acl (send afterwards)~9
White paper on fraud detection with acl (send afterwards)~9White paper on fraud detection with acl (send afterwards)~9
White paper on fraud detection with acl (send afterwards)~9
 
Auditing for Internal Fraud
Auditing for Internal FraudAuditing for Internal Fraud
Auditing for Internal Fraud
 
Lecture 15 fraud schemes - james a. hall book chapter 3
Lecture 15  fraud schemes - james a. hall book chapter 3Lecture 15  fraud schemes - james a. hall book chapter 3
Lecture 15 fraud schemes - james a. hall book chapter 3
 
2014-10-02 Nonprofit Fraud: Part I - The Fraud
2014-10-02 Nonprofit Fraud: Part I - The Fraud2014-10-02 Nonprofit Fraud: Part I - The Fraud
2014-10-02 Nonprofit Fraud: Part I - The Fraud
 
Fraud and Governance: A Review June 2020
Fraud and Governance: A Review June 2020Fraud and Governance: A Review June 2020
Fraud and Governance: A Review June 2020
 

Plus de sharing notes123

Bliana Grp Twitter Presentation
Bliana Grp Twitter PresentationBliana Grp Twitter Presentation
Bliana Grp Twitter Presentationsharing notes123
 
Jasmeet Grp Facebook It Group Assig
Jasmeet Grp Facebook It Group AssigJasmeet Grp Facebook It Group Assig
Jasmeet Grp Facebook It Group Assigsharing notes123
 
Wong Pau Tung-special-topic-02-Virus
Wong Pau Tung-special-topic-02-VirusWong Pau Tung-special-topic-02-Virus
Wong Pau Tung-special-topic-02-Virussharing notes123
 
Chen-special-topic-01-Multimedia
Chen-special-topic-01-MultimediaChen-special-topic-01-Multimedia
Chen-special-topic-01-Multimediasharing notes123
 
Dennis Chap 09 Data Communication
Dennis Chap 09 Data CommunicationDennis Chap 09 Data Communication
Dennis Chap 09 Data Communicationsharing notes123
 
Amr Chap 08 Operating Systems & Utility Programs
Amr Chap 08 Operating Systems & Utility ProgramsAmr Chap 08 Operating Systems & Utility Programs
Amr Chap 08 Operating Systems & Utility Programssharing notes123
 
Pramilah Chap 04 System Unit
Pramilah Chap 04 System UnitPramilah Chap 04 System Unit
Pramilah Chap 04 System Unitsharing notes123
 
Adeyinka Chap 03 Application Software
Adeyinka Chap 03 Application SoftwareAdeyinka Chap 03 Application Software
Adeyinka Chap 03 Application Softwaresharing notes123
 
Jasmeet Chap 01 Intro To Computers
Jasmeet Chap 01 Intro To ComputersJasmeet Chap 01 Intro To Computers
Jasmeet Chap 01 Intro To Computerssharing notes123
 
Gevita Chap 10 Database Management
Gevita Chap 10 Database ManagementGevita Chap 10 Database Management
Gevita Chap 10 Database Managementsharing notes123
 
Ais Romney 2006 Slides 04 Relational Databases
Ais Romney 2006 Slides 04 Relational DatabasesAis Romney 2006 Slides 04 Relational Databases
Ais Romney 2006 Slides 04 Relational Databasessharing notes123
 
Ais Romney 2006 Slides 02 Business Process
Ais Romney 2006 Slides 02 Business ProcessAis Romney 2006 Slides 02 Business Process
Ais Romney 2006 Slides 02 Business Processsharing notes123
 
Ais Romney 2006 Slides 16 Implementing An Rea
Ais Romney 2006 Slides 16 Implementing An ReaAis Romney 2006 Slides 16 Implementing An Rea
Ais Romney 2006 Slides 16 Implementing An Reasharing notes123
 
Ais Romney 2006 Slides 12 The Production Cycle
Ais Romney 2006 Slides 12 The Production CycleAis Romney 2006 Slides 12 The Production Cycle
Ais Romney 2006 Slides 12 The Production Cyclesharing notes123
 
Ais Romney 2006 Slides 10 The Revenue Cycle
Ais Romney 2006 Slides 10 The Revenue CycleAis Romney 2006 Slides 10 The Revenue Cycle
Ais Romney 2006 Slides 10 The Revenue Cyclesharing notes123
 

Plus de sharing notes123 (20)

Uthaya Chap 05 Input
Uthaya Chap 05 InputUthaya Chap 05 Input
Uthaya Chap 05 Input
 
Amr Grp Friendster
Amr Grp FriendsterAmr Grp Friendster
Amr Grp Friendster
 
Bliana Grp Twitter Presentation
Bliana Grp Twitter PresentationBliana Grp Twitter Presentation
Bliana Grp Twitter Presentation
 
Jasmeet Grp Facebook It Group Assig
Jasmeet Grp Facebook It Group AssigJasmeet Grp Facebook It Group Assig
Jasmeet Grp Facebook It Group Assig
 
Wong Pau Tung-special-topic-02-Virus
Wong Pau Tung-special-topic-02-VirusWong Pau Tung-special-topic-02-Virus
Wong Pau Tung-special-topic-02-Virus
 
Chen-special-topic-01-Multimedia
Chen-special-topic-01-MultimediaChen-special-topic-01-Multimedia
Chen-special-topic-01-Multimedia
 
Faizan Chap 07 Storage
Faizan Chap 07 StorageFaizan Chap 07 Storage
Faizan Chap 07 Storage
 
Dennis Chap 09 Data Communication
Dennis Chap 09 Data CommunicationDennis Chap 09 Data Communication
Dennis Chap 09 Data Communication
 
Bliana Chap 02 Internet
Bliana Chap 02 InternetBliana Chap 02 Internet
Bliana Chap 02 Internet
 
Amr Chap 08 Operating Systems & Utility Programs
Amr Chap 08 Operating Systems & Utility ProgramsAmr Chap 08 Operating Systems & Utility Programs
Amr Chap 08 Operating Systems & Utility Programs
 
Pramilah Chap 04 System Unit
Pramilah Chap 04 System UnitPramilah Chap 04 System Unit
Pramilah Chap 04 System Unit
 
Adeyinka Chap 03 Application Software
Adeyinka Chap 03 Application SoftwareAdeyinka Chap 03 Application Software
Adeyinka Chap 03 Application Software
 
Mahendran Chap 06 Output
Mahendran Chap 06 OutputMahendran Chap 06 Output
Mahendran Chap 06 Output
 
Jasmeet Chap 01 Intro To Computers
Jasmeet Chap 01 Intro To ComputersJasmeet Chap 01 Intro To Computers
Jasmeet Chap 01 Intro To Computers
 
Gevita Chap 10 Database Management
Gevita Chap 10 Database ManagementGevita Chap 10 Database Management
Gevita Chap 10 Database Management
 
Ais Romney 2006 Slides 04 Relational Databases
Ais Romney 2006 Slides 04 Relational DatabasesAis Romney 2006 Slides 04 Relational Databases
Ais Romney 2006 Slides 04 Relational Databases
 
Ais Romney 2006 Slides 02 Business Process
Ais Romney 2006 Slides 02 Business ProcessAis Romney 2006 Slides 02 Business Process
Ais Romney 2006 Slides 02 Business Process
 
Ais Romney 2006 Slides 16 Implementing An Rea
Ais Romney 2006 Slides 16 Implementing An ReaAis Romney 2006 Slides 16 Implementing An Rea
Ais Romney 2006 Slides 16 Implementing An Rea
 
Ais Romney 2006 Slides 12 The Production Cycle
Ais Romney 2006 Slides 12 The Production CycleAis Romney 2006 Slides 12 The Production Cycle
Ais Romney 2006 Slides 12 The Production Cycle
 
Ais Romney 2006 Slides 10 The Revenue Cycle
Ais Romney 2006 Slides 10 The Revenue CycleAis Romney 2006 Slides 10 The Revenue Cycle
Ais Romney 2006 Slides 10 The Revenue Cycle
 

Dernier

Paris 2024 Olympic Geographies - an activity
Paris 2024 Olympic Geographies - an activityParis 2024 Olympic Geographies - an activity
Paris 2024 Olympic Geographies - an activityGeoBlogs
 
18-04-UA_REPORT_MEDIALITERAСY_INDEX-DM_23-1-final-eng.pdf
18-04-UA_REPORT_MEDIALITERAСY_INDEX-DM_23-1-final-eng.pdf18-04-UA_REPORT_MEDIALITERAСY_INDEX-DM_23-1-final-eng.pdf
18-04-UA_REPORT_MEDIALITERAСY_INDEX-DM_23-1-final-eng.pdfssuser54595a
 
Solving Puzzles Benefits Everyone (English).pptx
Solving Puzzles Benefits Everyone (English).pptxSolving Puzzles Benefits Everyone (English).pptx
Solving Puzzles Benefits Everyone (English).pptxOH TEIK BIN
 
Crayon Activity Handout For the Crayon A
Crayon Activity Handout For the Crayon ACrayon Activity Handout For the Crayon A
Crayon Activity Handout For the Crayon AUnboundStockton
 
A Critique of the Proposed National Education Policy Reform
A Critique of the Proposed National Education Policy ReformA Critique of the Proposed National Education Policy Reform
A Critique of the Proposed National Education Policy ReformChameera Dedduwage
 
Contemporary philippine arts from the regions_PPT_Module_12 [Autosaved] (1).pptx
Contemporary philippine arts from the regions_PPT_Module_12 [Autosaved] (1).pptxContemporary philippine arts from the regions_PPT_Module_12 [Autosaved] (1).pptx
Contemporary philippine arts from the regions_PPT_Module_12 [Autosaved] (1).pptxRoyAbrique
 
Organic Name Reactions for the students and aspirants of Chemistry12th.pptx
Organic Name Reactions  for the students and aspirants of Chemistry12th.pptxOrganic Name Reactions  for the students and aspirants of Chemistry12th.pptx
Organic Name Reactions for the students and aspirants of Chemistry12th.pptxVS Mahajan Coaching Centre
 
_Math 4-Q4 Week 5.pptx Steps in Collecting Data
_Math 4-Q4 Week 5.pptx Steps in Collecting Data_Math 4-Q4 Week 5.pptx Steps in Collecting Data
_Math 4-Q4 Week 5.pptx Steps in Collecting DataJhengPantaleon
 
Science 7 - LAND and SEA BREEZE and its Characteristics
Science 7 - LAND and SEA BREEZE and its CharacteristicsScience 7 - LAND and SEA BREEZE and its Characteristics
Science 7 - LAND and SEA BREEZE and its CharacteristicsKarinaGenton
 
Mastering the Unannounced Regulatory Inspection
Mastering the Unannounced Regulatory InspectionMastering the Unannounced Regulatory Inspection
Mastering the Unannounced Regulatory InspectionSafetyChain Software
 
BASLIQ CURRENT LOOKBOOK LOOKBOOK(1) (1).pdf
BASLIQ CURRENT LOOKBOOK  LOOKBOOK(1) (1).pdfBASLIQ CURRENT LOOKBOOK  LOOKBOOK(1) (1).pdf
BASLIQ CURRENT LOOKBOOK LOOKBOOK(1) (1).pdfSoniaTolstoy
 
Concept of Vouching. B.Com(Hons) /B.Compdf
Concept of Vouching. B.Com(Hons) /B.CompdfConcept of Vouching. B.Com(Hons) /B.Compdf
Concept of Vouching. B.Com(Hons) /B.CompdfUmakantAnnand
 
microwave assisted reaction. General introduction
microwave assisted reaction. General introductionmicrowave assisted reaction. General introduction
microwave assisted reaction. General introductionMaksud Ahmed
 
SOCIAL AND HISTORICAL CONTEXT - LFTVD.pptx
SOCIAL AND HISTORICAL CONTEXT - LFTVD.pptxSOCIAL AND HISTORICAL CONTEXT - LFTVD.pptx
SOCIAL AND HISTORICAL CONTEXT - LFTVD.pptxiammrhaywood
 
Sanyam Choudhary Chemistry practical.pdf
Sanyam Choudhary Chemistry practical.pdfSanyam Choudhary Chemistry practical.pdf
Sanyam Choudhary Chemistry practical.pdfsanyamsingh5019
 
Micromeritics - Fundamental and Derived Properties of Powders
Micromeritics - Fundamental and Derived Properties of PowdersMicromeritics - Fundamental and Derived Properties of Powders
Micromeritics - Fundamental and Derived Properties of PowdersChitralekhaTherkar
 
Software Engineering Methodologies (overview)
Software Engineering Methodologies (overview)Software Engineering Methodologies (overview)
Software Engineering Methodologies (overview)eniolaolutunde
 
Arihant handbook biology for class 11 .pdf
Arihant handbook biology for class 11 .pdfArihant handbook biology for class 11 .pdf
Arihant handbook biology for class 11 .pdfchloefrazer622
 

Dernier (20)

Paris 2024 Olympic Geographies - an activity
Paris 2024 Olympic Geographies - an activityParis 2024 Olympic Geographies - an activity
Paris 2024 Olympic Geographies - an activity
 
18-04-UA_REPORT_MEDIALITERAСY_INDEX-DM_23-1-final-eng.pdf
18-04-UA_REPORT_MEDIALITERAСY_INDEX-DM_23-1-final-eng.pdf18-04-UA_REPORT_MEDIALITERAСY_INDEX-DM_23-1-final-eng.pdf
18-04-UA_REPORT_MEDIALITERAСY_INDEX-DM_23-1-final-eng.pdf
 
Solving Puzzles Benefits Everyone (English).pptx
Solving Puzzles Benefits Everyone (English).pptxSolving Puzzles Benefits Everyone (English).pptx
Solving Puzzles Benefits Everyone (English).pptx
 
Crayon Activity Handout For the Crayon A
Crayon Activity Handout For the Crayon ACrayon Activity Handout For the Crayon A
Crayon Activity Handout For the Crayon A
 
A Critique of the Proposed National Education Policy Reform
A Critique of the Proposed National Education Policy ReformA Critique of the Proposed National Education Policy Reform
A Critique of the Proposed National Education Policy Reform
 
Contemporary philippine arts from the regions_PPT_Module_12 [Autosaved] (1).pptx
Contemporary philippine arts from the regions_PPT_Module_12 [Autosaved] (1).pptxContemporary philippine arts from the regions_PPT_Module_12 [Autosaved] (1).pptx
Contemporary philippine arts from the regions_PPT_Module_12 [Autosaved] (1).pptx
 
Organic Name Reactions for the students and aspirants of Chemistry12th.pptx
Organic Name Reactions  for the students and aspirants of Chemistry12th.pptxOrganic Name Reactions  for the students and aspirants of Chemistry12th.pptx
Organic Name Reactions for the students and aspirants of Chemistry12th.pptx
 
_Math 4-Q4 Week 5.pptx Steps in Collecting Data
_Math 4-Q4 Week 5.pptx Steps in Collecting Data_Math 4-Q4 Week 5.pptx Steps in Collecting Data
_Math 4-Q4 Week 5.pptx Steps in Collecting Data
 
Código Creativo y Arte de Software | Unidad 1
Código Creativo y Arte de Software | Unidad 1Código Creativo y Arte de Software | Unidad 1
Código Creativo y Arte de Software | Unidad 1
 
Science 7 - LAND and SEA BREEZE and its Characteristics
Science 7 - LAND and SEA BREEZE and its CharacteristicsScience 7 - LAND and SEA BREEZE and its Characteristics
Science 7 - LAND and SEA BREEZE and its Characteristics
 
Mastering the Unannounced Regulatory Inspection
Mastering the Unannounced Regulatory InspectionMastering the Unannounced Regulatory Inspection
Mastering the Unannounced Regulatory Inspection
 
BASLIQ CURRENT LOOKBOOK LOOKBOOK(1) (1).pdf
BASLIQ CURRENT LOOKBOOK  LOOKBOOK(1) (1).pdfBASLIQ CURRENT LOOKBOOK  LOOKBOOK(1) (1).pdf
BASLIQ CURRENT LOOKBOOK LOOKBOOK(1) (1).pdf
 
Concept of Vouching. B.Com(Hons) /B.Compdf
Concept of Vouching. B.Com(Hons) /B.CompdfConcept of Vouching. B.Com(Hons) /B.Compdf
Concept of Vouching. B.Com(Hons) /B.Compdf
 
Model Call Girl in Bikash Puri Delhi reach out to us at 🔝9953056974🔝
Model Call Girl in Bikash Puri  Delhi reach out to us at 🔝9953056974🔝Model Call Girl in Bikash Puri  Delhi reach out to us at 🔝9953056974🔝
Model Call Girl in Bikash Puri Delhi reach out to us at 🔝9953056974🔝
 
microwave assisted reaction. General introduction
microwave assisted reaction. General introductionmicrowave assisted reaction. General introduction
microwave assisted reaction. General introduction
 
SOCIAL AND HISTORICAL CONTEXT - LFTVD.pptx
SOCIAL AND HISTORICAL CONTEXT - LFTVD.pptxSOCIAL AND HISTORICAL CONTEXT - LFTVD.pptx
SOCIAL AND HISTORICAL CONTEXT - LFTVD.pptx
 
Sanyam Choudhary Chemistry practical.pdf
Sanyam Choudhary Chemistry practical.pdfSanyam Choudhary Chemistry practical.pdf
Sanyam Choudhary Chemistry practical.pdf
 
Micromeritics - Fundamental and Derived Properties of Powders
Micromeritics - Fundamental and Derived Properties of PowdersMicromeritics - Fundamental and Derived Properties of Powders
Micromeritics - Fundamental and Derived Properties of Powders
 
Software Engineering Methodologies (overview)
Software Engineering Methodologies (overview)Software Engineering Methodologies (overview)
Software Engineering Methodologies (overview)
 
Arihant handbook biology for class 11 .pdf
Arihant handbook biology for class 11 .pdfArihant handbook biology for class 11 .pdf
Arihant handbook biology for class 11 .pdf
 

Computer Fraud and Security Chapter

  • 1. HAPTER 5 Computer Fraud and Security
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15.
  • 16.
  • 17.
  • 18.
  • 19.
  • 20.
  • 21.
  • 22.
  • 23.
  • 24.
  • 25.
  • 26.
  • 27.
  • 28.
  • 29.
  • 30.
  • 31.
  • 32.
  • 33.
  • 34.
  • 35.
  • 36.
  • 37.
  • 38.
  • 39. The “Fraud Triangle” Donald Cressey Pressure Opportunity Rationalization
  • 40. The “Fraud Triangle” Donald Cressey Pressure Opportunity Rationalization
  • 41.
  • 42.
  • 43.
  • 44.
  • 45.
  • 46.
  • 47.
  • 48.
  • 49.
  • 50.
  • 51.
  • 52. The “Fraud Triangle” Donald Cressey Pressure Opportunity Rationalization
  • 53.
  • 54.
  • 55.
  • 56.
  • 57.
  • 58.
  • 59.
  • 60.
  • 61.
  • 62.
  • 63.
  • 64.
  • 65.
  • 66.
  • 67.
  • 68.
  • 69.
  • 70.
  • 71. The “Fraud Triangle” Donald Cressey Pressure Opportunity Rationalization
  • 72.
  • 73.
  • 74.
  • 75.
  • 76.
  • 77.
  • 78.
  • 79.
  • 80.
  • 81.
  • 82.
  • 83.
  • 84.
  • 85.
  • 86.
  • 87.
  • 88.
  • 89. COMPUTER FRAUD CLASSIFICATIONS Processor Fraud Input Fraud Output Fraud Data Fraud Computer Instructions Fraud
  • 90. COMPUTER FRAUD CLASSIFICATIONS Processor Fraud Input Fraud Output Fraud Data Fraud Computer Instructions Fraud
  • 91.
  • 92.
  • 93.
  • 94.
  • 95.
  • 96. COMPUTER FRAUD CLASSIFICATIONS Processor Fraud Input Fraud Output Fraud Data Fraud Computer Instructions Fraud
  • 97.
  • 98.
  • 99. COMPUTER FRAUD CLASSIFICATIONS Processor Fraud Input Fraud Output Fraud Data Fraud Computer Instructions Fraud
  • 100.
  • 101.
  • 102. COMPUTER FRAUD CLASSIFICATIONS Processor Fraud Input Fraud Output Fraud Data Fraud Computer Instructions Fraud
  • 103.
  • 104. COMPUTER FRAUD CLASSIFICATIONS Processor Fraud Input Fraud Output Fraud Data Fraud Computer Instructions Fraud
  • 105.
  • 106.
  • 107.
  • 108.
  • 109.
  • 110.
  • 111.
  • 112.
  • 113.
  • 114.
  • 115.
  • 116.
  • 117.
  • 118.
  • 119.
  • 120.
  • 121.
  • 122.
  • 123.
  • 124.
  • 125.
  • 126.
  • 127.
  • 128.
  • 129.
  • 130.
  • 131.
  • 132.
  • 133.
  • 134.
  • 135.
  • 136.
  • 137.
  • 138.
  • 139.
  • 140.
  • 141.
  • 142.
  • 143.
  • 144.
  • 145.
  • 146.
  • 147.
  • 148.
  • 149.
  • 150.
  • 151.
  • 152.
  • 153.
  • 154.
  • 155.
  • 156.
  • 157.
  • 158.
  • 159.
  • 160.
  • 161.
  • 162.
  • 163.
  • 164.
  • 165.