NCJ Number
15251
Date Published
1974
Length
216 pages
Annotation
DETAILED ACCOUNT OF HOW COMPUTERS HAVE BEEN USED IN A VARIETY OF CRIMINAL ACTIVITIES AND HOW OPERATING AND FINANCIAL EXECUTIVES CAN DETECT AND PREVENT ABUSES.
Abstract
THE FIRST CHAPTERS PRESENT THE BASIC PROBLEMS AS THEY EXIST TODAY AND ARE ILLUSTRATED BY MORE THAN 50 CASE HISTORIES WHICH INCLUDE WHAT MAY BE THE BIGGEST-YETDISCOVERED COMPUTER CRIME - EQUITY FUNDING. WAYS OF ATTAINING A REASONABLE DEGREE OF PROTECTION FROM SUCH LOSSES ARE THEN DISCUSSED AND THE AUTHORS PROVIDE SPECIFIC MEASURES THAT CAN BE TAKEN, AS WELL AS GENERAL OPERATING PRINCIPLES THAT SHOULD BE PRACTICED IN ORDER TO ACHIEVE PROTECTION. THEY THEN PRESENT METHODS OF DETECTING CRIMINAL ACTIVITIES AS WELL AS THE AUDITING AND LEGAL IMPLICATIONS OF COMPUTER USE. HOW TO DETECT CRIMINAL ACTIVITY, PROSECUTION POSSIBILITIES AND THE RESPONSIBILITIES OF A COMPUTER SYSTEM USER ARE DISCUSSED. THE CONCLUDING CHAPTERS PROVIDE PROGRAMS OF ACTION REQUIRED BY COMPUTER USERS AND PROGRAMS IN THE ACCOUNTING AND LEGISLATIVE AREAS THAT ARE REQUIRED FOR THE REASONABLE FUTURE DEVELOPMENT OF COMPUTER DATA SECURITY. THE APPENDIXES INCLUDE A CHECKLIST OF ITEMS TO BE ACCOUNTED FOR AND ACTED UPON IN ESTABLISHING PROPER SECURITY OF THE DATA PROCESSING OPERATIONS, A REPRINT OF THE FIRST OF 105 COUNTS IN THE EQUITY FUNDING INDICTMENT, AND A BRIEF SURVEY OF PROGRAMMER ETHICS. (AUTHOR ABSTRACT MODIFIED)