Ch02

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

View Full Document Right Arrow Icon
This is the end of the preview. Sign up to access the rest of the document.

Unformatted text preview: could add value to the engagement by suggesting several scanning methods. scanning If the client places a unique logo on its digital communications but has not If 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 Examples Copyrights If the IT auditor observes that the client appears to use copyrighted creative If 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. exist. If the IT auditor learns that the client owns one or more copyrights, such as If 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 Examples Copyrights If the IT auditor discovers that the client has developed its If 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...
View Full Document

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.

Ask a homework question - tutors are online