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Computer fraud in Plutonium - Computer Fraud at Plutonium...

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Computer Fraud at Plutonium By: Marina Morgan March 20, 2011 To successfully identify and prevent fraud you need to understand what motivates fraudsters to commit these schemes. Three necessary elements are common to all types of
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Computer fraud at Plutonium fraud schemes: opportunity, pressure, and rationalization. These three elements consist of the fraud triangle. The first and most critical element of the fraud triangle is opportunity. Many organizations innocently and recklessly provide their employees with a range of opportunities to commit fraud. The most widespread factor of opportunity in a company that allows a thief to run off with data and assets is typically a weakness in the system. Poor controls can lead to theft. While we can't watch all employees all the time, and some frauds will occur just because we're not watching, there are others that occur because a company has bad control procedures in place. In our case opportunity came with providing ‘live’ non monitored credit card to Plutonium with reason to test the functionality and reliability of the Gateway system. Secondary, phony credit card number was kept by Jonathan, manager of the operation, in his drawer. It was an easy accessible to anyone with the intent to commit fraud. Chris, operations team member, quickly become a trusted person and got access to the phony credit card as well other member of his team. The second element of the fraud triangle is pressure. Financial pressure can come from a variety of causes including: lifestyle, personal debt, business losses. Employees loaded with financial pressure may look for ways to ease that pressure. Pressure is difficult to deal with because it is often completely on one’s self. Management may not be aware that an employee has a risk factor such as high debts, or that the employee feels unfairly treated. On the other hand, when management does see warning signs, such as the employee, who often complains about disparities on the job, these should be taken
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