Design and implement internal controls for prevention. Theft of cash or other asset by altering computer records Theft or destruction of computer hardware Use or conspiracy to use a computer to commit a felony Intent to illegally obtain information or property by use of a computer.
Many computer frauds go undetected.
Data - alteration or damage to data files or by copying or using without authorization. Salami technique - small amounts sliced off and stolen from many projects over a period of time. Computer virus - segment of executable code that attaches to an application program and is intended to do damage and spread itself. Worm - is like a virus, but a whole program rather than a code segment. Originally developed to make use of idle computer capacity by processing long programs in small segments, the Worm distributes the workload among idle peripherals and links back together at the end.