Computerised fraud detection techniques: design and use
Article Abstract:
Three types of techniques used to detect computer fraud are: examination of low-level application data, regression analyses performed on high-level application data, and examination of system logs. Common fraud audit approaches used in examining low-level data include: sampling high risk transactions for evidence of fraud; comparing sample transactions against audit parameters; and matching data between files from different systems. Regression analysis involves representing the functional relationships between variables so the value of one variable can be predicted on the basis of other variables. Systems logs are not designed for auditors' use, but auditors with computer knowledge can find many useful audit trails, including: identifying when sensitive programs have been used, identifying security breaches and unauthorized access to files, and monitoring the use of remote job entry.
Publication Name: The Accountant's Magazine
Subject: Business
ISSN: 0001-4761
Year: 1987
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Computer abuse and how to avoid it
Article Abstract:
Various forms of computer crime are discussed; the three categories of such crimes are: computer sabotage, occupation of computer facilities, and denying access to computers for a ransom. Also discussed are: computer theft, espionage, fraud and hacking. Comprehensive computer security policies that address each of these types of computer crime are seen as the only effective mode of prevention. These policies must ensure that all computer facilities are available when needed, that all data are processed accurately and that access to such data is restricted to authorized personnel. Formulation of such policies must also be integrated with corporate strategies, be realistic and selective,stipulate responsible parties (and their individual responsibilities), and be supported with adequate resources.
Publication Name: The Accountant's Magazine
Subject: Business
ISSN: 0001-4761
Year: 1986
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Implementing a computer security policy
Article Abstract:
A step by step process to use when implementing computer security measures is explained; steps in the process include: a preliminary risk survey, assignment of security project responsibilities, risk analysis, analysis of defenses against security risks, selection of appropriate defenses, implementation of the security measures identified and periodic audit (and improvement) of the security program. Also discussed are the various types of security controls, such as detective measures, preventive measures, and insurance coverage.
Publication Name: The Accountant's Magazine
Subject: Business
ISSN: 0001-4761
Year: 1986
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