AIS Chapter 5
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17 terms
Terms | Definitions |
|---|---|
 Threat to AISs | natural and political disasters, software errors and equipment malfunctions, unintentional acts, intentional acts (computer crimes) |
| sabotage | deliberate destruction or harm to a system |
| fraud | gaining an unfair advantage over another person. legally, there must be: 1) a false statement, representation, or disclosure 2) a material fact, which is something that induces a person to act 3) an intent to deceive 4) a justifiable reliance; that is, the person relies on the misrepresentation to take an action 5) an injury or loss suffered by the victim |
| white-collar criminals | what fraud perpetrators are often referred to as |
| cookie | data a website stores on your computer to identify the website to your computer so that you do not have to log on each time you visit the site |
| misappropriation of assets | theft of company assets. examples include embezzlement, falsifying records |
| fraudulent financial reporting | intentional or reckless conduct, whether by act or omission, that results in materially misleading financial statement |
| the fraud triangle | three conditions are present when fraud occurs: a pressure, an opportunity, and a rationalization |
| pressure | a person's incentive or motivation for committing fraud (financial, emotional, lifestyle) |
| opportunity | the condition or situation that allows a person or organization to do three things: commit the fraud, conceal the fraud, and convert theft or misrepresentation to personal gain |
| rationalization | allows perpetrators to justify their illegal behavior |
| computer fraud | any fraud that requires computer technology knowledge to perpetrate, investigate, or prosecute it |
| input fraud | the simplest and most common way to commit a computer fraud is to alter or falsify computer input |
| processor fraud | includes unauthorized system use, including the theft of computer time and services |
| computer instructions fraud | includes tampering with company software, copying software illegally, using software in an unauthorized manner, and developing software to carry out an unauthorized activity |
| data fraud | illegally using, copying, browsing, searching, or harming company data |
| output fraud | unless properly safeguarded, displayed or printed output can be stolen, copied or misused |
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