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Corporate Fraud and Internal Control Workbook: A Framework for Prevention by Richard E. Cascarino

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Chapter Ten

Computer Fraud and Countermeasures

COMPUTER FRAUD involves the use of the computer in some way to obtain an advantage or cause loss of something of value by dishonest means. With the rapid expansion of information technology into everyday life and business, the opportunities are increasing at an exponential rate.

QUESTIONS: FILL IN THE BLANKS

Refer to Chapter 10 in Corporate Fraud and Internal Control: A Framework for Prevention.

1. ___________ bears primary responsibility for the prevention and detection of all frauds, including information technology frauds.
2. At the heart of the computer, and the target of most fraudulent activities, is the ___________ of the organization.
3. Legitimate users can process ___________ , and legitimate technical users may be able to manipulate the raw data directly without the need to process transactions by direct manipulation of the data contained in databases.
4. Within the mainframe, the organization's ___________ carry out the business functions as programmed. Built into them are the ___________ , such as segregation of duties, reconciliations, user authentication, and the vast array of antifraud controls that organizations have built up over the years. These controls will be dependent on the nature of the business and the types of fraud exposure faced
5. In today's environment, organizations typically operate in an ___________ ...

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