Essay on Preventing And Responding Of Computer Fraud

1118 Words Jan 11th, 2015 5 Pages
Preventing and Responding to Computer Fraud
The 2013 North America Top Technology Initiatives Survey is structured to explore the concerns and priorities that AICPA members may have regarding information management and technology. Preventing and responding to computer fraud has landed itself a spot on the top 10 of the survey. Federal law defines computer fraud as the use of a computer to create a dishonest misrepresentation of fact as an attempt to induce another to do or refrain from doing something which causes loss (Cornell University Law School). The article “Computer Fraud—What Can Be Done About It?” (The CPA Journal, May 1995) presented a taxonomy that identified the following five types of computer fraud: The alteration or copying of system input, the theft of processing capabilities due to unauthorized use, the unauthorized duplication, deletion, modification, or installation of software, the unauthorized duplication, deletion, or modification of data and the theft or misuse of system output. Because majority of businesses face these risks, it is crucial that they take the correct measures to prevent computer fraud and respond to it effectively.
Information Systems Audit and Control Association (ISACA) is an independent, nonprofit, global association that engages in the development, adoption, and use of globally accepted, industry-leading knowledge and practices for information systems. ISACA believes that management’s tone and constant emphasis of ethical behavior…

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