NCJ Number
88630
Date Published
1981
Length
12 pages
Annotation
This paper investigates computer-related fraud in terms of the victim, the perpetrator, the loss inflicted, and the punishment for the crime.
Abstract
Computer fraud committed in Great Britain can be classified into six broad types: abuse of job authority (i.e., payroll fraud), unauthorized amendments to programs and data, misuse of remote terminals, inadequate clerical control, and abuse with special knowledge (i.e., disclosure of sensitive information). Prevention or reduction measures for fraud involve segregation of duties, control of input and output, control of amendments, structured walkthrough in system design, good documentation, job rotation, split knowledge or dual control, good personnel procedures, and fidelity guarantees. Detection measures include monitoring access violations, reviewing unusual circumstances such as staff spending habits and staff who never take leave, providing audit trails, and developing computer audit programs to detect fraud (i.e., a fraud detection model). Response measures include prosecution when adequate evidence is collected for getting a conviction, alerting any future employers that the individual committed computer fraud, and having mandatory reporting requirements for all forms of fraud. A graph is supplied.