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Unformatted text preview: communication lines. If not, the IT auditor can add value to the audit
by suggesting ways to prevent such criminal acts against the company. Cybercrime Examples & Related Issues
Unlawful Access to Stored Communication The same issues as just discussed (above) apply to
unlawful access to stored communication. The difference
is that this section of the U.S.C. deals with
communications (such as e-mail) that have already
traveled over communication lines and are stored
somewhere, whereas the prior discussion involved the
interception of electronic communications during transit. Additionally, this section covers attempts to prevent
authorized access to stored digital communications. The
IT auditor’s primary role in this respect is to ensure that
corporate computers, networks and storage devices are
secured from unauthorized access. Cybercrime Examples & Related Issues
Disclosure of Contents This category of cybercrime deals with persons or entities
providing electronic communication services or remote
computing services to the public.
computing If IT auditors work for a company or client that fits into
this definition, the auditors must review the existence and
effectiveness of policies and internal controls designed to
maintain confidentiality over the contents of electronic
communications while in transit over communication lines
or stored in computers. Failure on the part of an
organization to maintain and operate such internal controls
could place it in legal jeopardy. Cybercrime Examples & Related Issues
Requirements for Government Access
Requirements This category of cybercrime also concerns persons or entities electronic
communication services or remote computing services to the public. The law
basically says that the government can require the content disclosure of
electronic communications for a period of up to 180 days, and perhaps longer
under special circumstances.
under If IT auditors work for a company or client that fits...
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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