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Lecture Accounting information systems - Chapter 5: Computer fraud

In this chapter, students will be able to understand: Explain the threats faced by modern information systems; define fraud and describe the process one follows to perpetuate a fraud; discuss who perpetrates fraud and why it occurs, including the pressures, opportunities, and rationalizations that are present in most frauds;. | Chapter 5 Computer Fraud Copyright © 2012 Pearson Education 5-1 Learning Objectives Explain the threats faced by modern information systems. Define fraud and describe the process one follows to perpetuate a fraud. Discuss who perpetrates fraud and why it occurs, including: the pressures, opportunities, and rationalizations that are present in most frauds. Define computer fraud and discuss the different computer fraud classifications. Explain how to prevent and detect computer fraud and abuse. Copyright © 2012 Pearson Education 5-2 Common Threats to AIS Natural Disasters and Terrorist Threats Software Errors and/or Equipment Malfunction Unintentional Acts (Human Error) Intentional Acts (Computer Crimes) Copyright © 2012 Pearson Education 5-3 What Is Fraud? Gaining an unfair advantage over another person A false statement, representation, or disclosure A material fact that induces a person to act An intent to deceive A justifiable reliance on the fraudulent fact in which a person takes | Chapter 5 Computer Fraud Copyright © 2012 Pearson Education 5-1 Learning Objectives Explain the threats faced by modern information systems. Define fraud and describe the process one follows to perpetuate a fraud. Discuss who perpetrates fraud and why it occurs, including: the pressures, opportunities, and rationalizations that are present in most frauds. Define computer fraud and discuss the different computer fraud classifications. Explain how to prevent and detect computer fraud and abuse. Copyright © 2012 Pearson Education 5-2 Common Threats to AIS Natural Disasters and Terrorist Threats Software Errors and/or Equipment Malfunction Unintentional Acts (Human Error) Intentional Acts (Computer Crimes) Copyright © 2012 Pearson Education 5-3 What Is Fraud? Gaining an unfair advantage over another person A false statement, representation, or disclosure A material fact that induces a person to act An intent to deceive A justifiable reliance on the fraudulent fact in which a person takes action An injury or loss suffered by the victim Individuals who commit fraud are referred to as white-collar criminals. Copyright © 2012 Pearson Education 5-4 Forms of Fraud Misappropriation of assets Theft of a companies assets. Largest factors for theft of assets: Absence of internal control system Failure to enforce internal control system Fraudulent financial reporting “ intentional or reckless conduct, whether by act or omission, that results in materially misleading financial statements” (The Treadway Commission). Copyright © 2012 Pearson Education 5-5 Reasons for Fraudulent Financial Statements Deceive investors or creditors Increase a company’s stock price Meet cash flow needs Hide company losses or other problems Copyright © 2012 Pearson Education 5-6 Treadway Commission Actions to Reduce Fraud Establish environment which supports the integrity of the financial reporting process. Identification of factors that lead to fraud. Assess the risk of fraud within the company. Design