Core Concepts of Accounting Information Systems, 12th Edition
by Mark G. Simkin, Jacob M. Rose, Carolyn S. Norman
Chapter 11
Computer Crime, Fraud, Ethics, and Privacy
COMPUTER CRIME, ABUSE, AND FRAUD
Distinguishing Between Computer Crime, Computer Abuse, and Fraud
The Importance of Computer Crime and Abuse to AISs
THREE EXAMPLES OF COMPUTER CRIMES
Compromising Valuable Information
Wire Fraud and Computer Hacking
PREVENTING COMPUTER CRIME AND FRAUD
Increase Employee Awareness and Education
Assess Security Policies and Protect Passwords
Don’t Forget Physical Security
Recognize the Symptoms of Employee Fraud
ETHICAL ISSUES, PRIVACY, AND IDENTITY THEFT
Ethical Issues and Professional Associations
Meeting the Ethical Challenges
Company Policies with Respect to Privacy
AIS AT WORK—FIGHTING COMPUTER CRIME AT THE BANK
After reading this chapter, you will:
1. Understand why it is difficult to define computer crime.
2. Know why there is an absence of good data on computer crime.
3. Be able to provide reasons why computer crime might be growing.
4. Be familiar with several computer crime cases and the proper controls for preventing them.
5. Be able to describe a profile ...
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