Term
|
Definition
| computer assisted crime, or crime by computer. Used to dishonestly obtain money, property, or something else |
|
|
Term
|
Definition
| Unauthorized use or, or access to, a computer contrary to the wishes of the owner. |
|
|
Term
|
Definition
| A piece of a program in a legitimate program that when activated will destroy programs, data, both. |
|
|
Term
|
Definition
| Steal small amounts of money and transfer this to a dummy account. |
|
|
Term
|
Definition
| intentional change of information. Done before, during, or after or add important system data. |
|
|
Term
| Why is computer crime growing? |
|
Definition
1) growth in computer resources
2) more people knowledgeable about computers causing them to compromise computer systems.
3) Step by step directions on websites stating how to break into other websites. |
|
|
Term
| Why is computer crime important to Accountants? |
|
Definition
1. Because accounts are responsible for looking over the financial resources of a company they are usually targeted.
2. Because they are responsible for the design, implementation and monitoring of the controls of the AIS
3. Because millions of dollars a year are lost because of viruses, denial of service, or unauthorized access. |
|
|
Term
What is denial of service?
What are examples? |
|
Definition
An attempt to make a computers resources unavailable to its intended users.
Computer worms, computer viruses. |
|
|
Term
|
Definition
| An attachment to other files/programs that affects computer files, operating system, or SW |
|
|
Term
|
Definition
| A separate entity that makes copies of itself and just tries to take up all the memory in a computer, doesn't actually destroy anything. |
|
|
Term
| Ways to avoid computer viruses? |
|
Definition
1. Firewall
2. Antivirus software
3. Antivirus control procedures
a. buying SW from reputable sources
b. avoiding illegal copying
c. not downloading suspicious files
d. deleting unknown emails before opening them
e. having backups in case system crashes. |
|
|
Term
| Helping stop computer crime and fraud at the business: |
|
Definition
1. Have management backing you up
2. Increase employee awareness and education (informatal discussion, departmental meetings, memo's), (use a code of conduct.
3. Survey security policies, and protect passwords. |
|
|
Term
| Lower risk of viruses in business by: |
|
Definition
| Getting management involved, educating and making sure employees know rules (have department meetings, informal meetings, memos, and have a code of conduct) and also survey your system to find flaws and passwords protect them. |
|
|
Term
| How to protect passwords: |
|
Definition
1. Educate users on how to protect their passwords.
2. use complicated passwords
3. Require changes of passwords.
4. Install password checking software |
|
|
Term
| What are two additional password safeguards? |
|
Definition
| Lock out system, and dialback system |
|
|
Term
|
Definition
| disconnects user after a set number of unsuccessful logins |
|
|
Term
|
Definition
| Disconnects all login users and then reconnects them |
|
|
Term
| Who are usually the computer criminals? |
|
Definition
1. Non-technical background people, clerical personnel, data entry
2. No criminal backgrounds
3. Males under age of 30 and smart and motivated and educated. |
|
|
Term
| What are symptoms of employee fraud? |
|
Definition
1. Accounting irregularities
2. Internal control weaknesses
3. Change of life
4. Behavioral Change |
|
|
