However if the denial of service attack is so

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Unformatted text preview: erably Internet communications, it could fall under the next category of cybercrime (next). Cybercrime Examples & Related Issues Examples Communication Lines, Stations or Systems To the extent that IT auditors run across incidences involving interference To with communication lines, stations or systems, it will most likely be in the realm of widespread ‘denial of service attacks’ whereby perpetrators attempt to obstruct, hinder or delay the transmission of communication over the Internet. If a denial of service attack has hit the auditor’s client, the IT auditor should determine the origin, which could be an internal or external party, and extent. extent. It is important for the IT auditor to understand that a denial of service attack It can appear to emanate from the client’s site, yet the attack’s origin may have begun somewhere else by someone else. This can occur when the perpetrator misrepresents the client’s IP addresses as the source of the attack. Thus, as a preventative measure against such attacks, the IT auditor must ensure that effective internal controls aimed at stopping malicious behaviors, such as hacking and IP spoofing, are in place and operating at the client site. Cybercrime Examples & Related Issues Examples Interception and Disclosure of Wire, Oral or Interception Electronic Communications Electronic If during the course of an IT audit the auditor suspects that parties internal to If the client are intercepting corporate communications, say over the company’s Intranet or local area network, cybercrimes may have been committed. For instance, if an IT auditor is checking the security of the client’s e-mail system and learns that someone has planted a program that copies all e-mail correspondence as it traverses the communication system and routes the copies to another location, this would constitute a crime under this section of the U.S.C. Additionally, IT auditors should check to see if the client uses techniques Additionally, designed to thwart external parties from intercepting electronic communications (e.g., cyber espionage), such as encrypted messages and digital...
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This note was uploaded on 03/31/2014 for the course ACCOUNTING 1 taught by Professor Salendrez during the Spring '13 term at De La Salle University.

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