Chapter3.txt - Chapter 3 Computer Crime Fraud and Ethics...

Info icon This preview shows page 1. Sign up to view the full content.

Chapter 3: Computer Crime, Fraud, and Ethics Sources of Information: Computer Security Institute (CSI) Annual Survey KPMG Surveys Association of Certified Fraud Examiners (ACFE) Survey Computer Crime = criminal activity that involves computers - dishonestly obtain money, acquire property, or something of value - steal identities or harass an individual - infection from virus, shattering computer screen, programmer changing how dividends are paid to shareholders Fraudulent Fraud Reporting: - intentional falsification of accounting records - intend to mislead analysts, creditors, investors Misappropriation of Assets: - misuse of company assets - committed by employees within the organization - larceny skimming: direct theft or removal from bank deposit, non-reporting or underreporting of sales, write-offs of legitimate receivables as bad debts Fraudulent Disbursements: payments to ghost companies or employees, payments for fictitious goods or services, multiple payments for the same bill, forged
Image of page 1
This is the end of the preview. Sign up to access the rest of the document.
  • Spring '08
  • Zhou
  • Computer Security Institute, fictitious inventory adjustments, Fraudulent Fraud Reporting

{[ snackBarMessage ]}

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern