IN THIS DISCUSSION OF COMPUTER CRIME, VANDALISM OF COMPUTERS, AND GENERAL COMPUTER SECURITY THE FOLLOWING POINTS WERE HIGHLIGHTED: (1) A PUBLIC ACCOUNTANT WHO SPECIALIZES IN COMPUTER CRIME PRESENTED A DETAILED LOOK AT TOP AREAS OF COMPUTER FRAUD AND EMBEZZLEMENT; (2) THE ATTORNEY POINTED OUT THAT PRESENT CRIMINAL LAWS DO NOT DEAL WITH THE PROBLEMS OF COMPUTER SECURITY -- IN ONE CASE TAMPERING VIA SIGNALS SENT FROM PAY TELEPHONES COULD ONLY BE CLASSIFIED AS 'HARRASSING OR OBSCENE PHONE CALLS'; (3) A SOFTWARE SPECIALIST DESCRIBED SPECIAL SOFTWARE PROGRAMS TO DETECT OPERATING FRAUD; AND (4) AN EMPLOYMENT EXPERT POINTED OUT THAT MOST COMPUTER PROBLEMS ARE CAUSED BY CARELESS EMPLOYEES, DISHONEST EMPLOYEES, AND DISGRUNTLED EMPLOYEES. AT PRESENT TOP OFFICERS OF A COMPANY ARE INVOLVED IN 4 PERCENT OF COMPUTER FRAUD INCIDENTS BUT ACCOUNT FOR 26 PERCENT OF LOSSES; TREASURERS ACCOUNT FOR 3 PERCENT OF INCIDENTS, 9 PERCENT OF LOSSES; ACCOUNTING SUPERVISORY PERSONNEL, 5 PERCENT OF INCIDENTS, 12 PERCENT OF LOSSES; AND ACCOUNTING STAFF, 40 PERCENT OF INCIDENTS BUT ONLY 4 PERCENT OF LOSSES. OUTSIDERS ACCOUNT FOR 34 PERCENT OF INCIDENTS AND 24 PERCENT OF LOSSES. FALSE DISBURSEMENTS AND FALSIFIED RECEIPTS ARE INVOLVED IN 78 PERCENT OF LOSSES. THE PROBLEMS OF RESTRICTING ENTRY TO THE COMPUTER, DIVIDING RESPONSIBILITY FOR VARIOUS FUNCTIONS, MAKING SURE SECURITY MEASURES ARE ACTUALLY IMPLEMENTED, AND HIRING RESPONSIBLE PERSONNEL WERE DISCUSSED IN DETAIL. GENERALLY THE PERSON COMMITTING COMPUTER FRAUD IS 18-30 YEARS OF AGE, BRIGHT AND HIGHLY MOTIVATED, VIEWS THE COMPUTER AND THE COMPANY AS IMPERSONAL OBJECTS, AND SEES THE CRIME AS A GAME OR A CHALLENGE. REPORTED LOSS FROM COMPUTER ABUSE IS $14-15 MILLION A YEAR. THIS IS ONLY A FRACTION OF THE ACTUAL ABUSE, AND MOST OF THESE REPORTED INCIDENTS ARE DISCOVERED PURELY BY ACCIDENT. AS LARGE COMPUTER NETWORKS WITH MANY REMOTE ACCESS TERMINALS BECOME COMMON, COMPUTER SECURITY WILL BE MORE OF A PROBLEM. COMPANIES MUST BECOME AWARE OF THE POTENTIAL FOR COSTLY LOSSES DUE TO CRIME IN A COMPUTER OPERATION.