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Unformatted text preview: could add value to the engagement by suggesting several
scanning If the client places a unique logo on its digital communications but has not
properly registered it with the U.S. Patent and Trademark Office, the IT auditor
should suggest that the client do so as a way to protect the marketing value
ascribed to the logo. Cybercrime Examples & Related Issues
Copyrights If the IT auditor observes that the client appears to use copyrighted creative
works belonging to external parties, such as software applications, the auditor
should investigate whether the rights to use such copyrighted works have been
properly procured. With regard to software applications, which reflect the
most likely type of infringements an IT auditor will encounter, the client
should possess properly executed software licensing agreements. For instance,
if the company has loaded Microsoft Office on all computers, yet has not
purchased such software through legal channels, a copyright infringement may
exist. If the IT auditor learns that the client owns one or more copyrights, such as
software applications that the company has developed, the auditor should
investigate whether and how the company continually scans the environment
to ensure that other persons or entities are not infringing on the client’s
copyrights. If the company has no policies or activities aimed at protecting its
copyrights in this regard, the IT auditor could add value to the engagement by
suggesting several scanning methods.
suggesting Cybercrime Examples & Related Issues
Copyrights If the IT auditor discovers that the client has developed its
own creative works, such as software applications, and the
company has not copyrighted its material, the IT auditor
could suggest that the client consider the possibility of
registering for such copyrights, if it has not already done
so. Under current law, works are covered whether or not a
copyright notice is attached and whet...
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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.
- Spring '13