Matakuliah : F0184/Audit atas Kecurangan
Tahun
: 2007
Computer Fraud
Pertemuan XV
Learning Outcomes
• Mahasiswa diharapkan dapat mengidentifikasi metodemetode kecurangan berbasis komputer
• Mahasiswa diharapkan mampu mengetahui
pengendalian yang diperlukan untuk mengatasi
kecurangan berbasis komputer
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Outline Materi
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Computer fraud category
Computer Fraud Theory
Nature of Computer Fraud
Type of Computer Fraud
Internal Control for Computer Fraud
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Category of Computer Crime
Vandalism (against computers)
Information or property theft
Financial fraud or property theft
Unauthorized use or sale of software or application
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Computer Crime Theory
Motivations
Method
Opportunities
Means
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Motivations
Motivation is explained about why and the actor (who)
Personal Causations:
‡ Economic
‡ Ideological
‡ Egocentric
‡ Psychotic
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Opportunities
Opportunities explained about what, when, and where
Caused by:
Ω Inadequate internal controls
Ω Application controls
Ω Access controls
Ω Inadequacies in management controls
Ω Reward system
Ω Ethic
Ω Interpersonal trust
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Means
Means is explaining about “how” they compromise the
system:
Compromising controls
Compromising personnel
Compromising technology
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Methods
Method is perform by falsifying or destroying:
 Input scams
 Throughput scams
 Output scams
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Common Computer Crime
False vendor invoice
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False governmental
benefit claim
False fringe benefit
claim
False payroll claim
False expense claim
False refund or
credit claim
Critical Issues in Information Security
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Access Controls
Accuracy
Auditing
Authentication
Availability
Back up and
Recovery
• Counterfeiting
• Cryptography
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Data interception
Disaster Planning
Diversion of Asset
Destruction of
Records
• Electronic Fund
Transfers
• Embezzlement
• Espionage
Critical Issues in Information Security (Con’t)
• Ethics
• False Entries
• Fraudulent financial
statements
• Hacking
• Impersonation
• Integrity
• Piracy
• Privacy
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• Proprietary
information theft
• Social Engineering
• Terrorism
• Theft of data, time,
and supplies
• Timeliness of entries
• Toll Fraud
• Viruses