G cyber espionage such as encrypted messages and

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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 Examples Unlawful Access to Stored Communication The same issues as just discussed (above) apply to The 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 Additionally, 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 Examples Disclosure of Contents This category of cybercrime deals with persons or entities This providing electronic communication services or remote computing services to the public. computing If IT auditors work for a company or client that fits into If 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 Examples Requirements for Government Access Requirements This category of cybercrime also concerns persons or entities electronic This 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.

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