NCJ Number
67136
Journal
CHARTERED ACCOUNTANT IN AUSTRALIA Volume: 49 Issue: 9 Dated: (APRIL 1979) Pages: 10-11,13-15,17-21
Date Published
1979
Length
10 pages
Annotation
ARTICLES ARE PRESENTED ON THE EXTENT OF COMPUTER-RELATED FRAUD IN AUSTRALIA, INDUSTRIAL COMPUTER FRAUD, PREVENTING COMPUTER CRIME, THE AUDITOR'S ROLE IN COMPUTER CRIME PREVENTION, AND CRIMINOLOGICAL ASPECTS OF COMPUTER CRIME.
Abstract
COMPUTER-RELATED FRAUD IS NOT VIEWED AS A MAJOR PROBLEM IN AUSTRALIA, ALTHOUGH SUCH CRIMES TEND TO BE SENSATIONALIZED IN THE PRESS. THE MOST COMMON RESULT OF THE COMPUTER CRIME SCARE IS AN INCREASE IN COMPUTER PHYSICAL SECURITY. THIS IS CONSIDERED UNNECESSARILY EXPENSIVE, AS WELL AS OFTEN BEING INEFFECTIVE AND A CAUSE OF INEFFICIENCIES IN COMPUTER OPERATIONS. A BALANCED APPLICATION OF INTERNAL CONTROLS, AUDITS, AND SECURITY MEASURES IS ADVISED. UNIONIZED COMPUTER PROGRAMMERS WITH STRIKE POWER AND ACCESS TO COMPUTER SYSTEMS FOR CARRYING OUT MALICIOUS INTENTS DURING LABOR DISPUTES IS VIEWED AS AN ALARMING POSSIBILITY IN AUSTRALIA. CHARACTERISTICS OF THE COMPUTER CRIMINAL, ESTIMATES OF THE EXTENT OF THE PROBLEM OF COMPUTER CRIME WORLDWIDE, THE NEED FOR RESEARCH IN COMPUTER CRIME, AND THE CONDUCT OF INVESTIGATIONS AND THE PROSECUTION OF COMPUTER CRIME ARE ALSO CONSIDERED. IN EXAMINING AUDITOR INVOLVEMENT IN THE PREVENTION OF COMPUTER CRIME, ASPECTS OF EFFECTIVE INTERNAL CONTROLS IN THE COMPUTER SYSTEM AND THE PREVENTIVE AND DETECTING ACTIVITIES OF THE AUDITOR ARE DISCUSSED. A FINAL ARTICLE ON THE CRIMINOLOGICAL ASPECTS OF COMPUTER CRIME EXAMINES REASONS FOR THE COMMISSION OF CORPORATE CRIME, THE INCIDENCE OF SUCH CRIME, BACKGROUND CHARACTERISTICS OF THE COMPUTER CRIMINAL, THE VULNERABILITY TO CRIME OF COMPUTER SYSTEMS, THE ROLE OF COMPUTERS IN LOSS SITUATIONS, SOFTWARE ABUSE, AND PROBLEMS IN PROSECUTING COMPUTER CRIMINALS.