The increasing use of computer technology in government and business, legislative proposals focusing on computer-related crime, and speculation about the huge amounts of money involved in computer-related fraud are some of the reasons why computer-related crime is receiving a great deal of attention. The General Accounting Office has defined computer-related crimes to be 'acts of intentionally caused losses to the Government or personal gains to individuals related to the design, use, or operation of the systems in which they are committed.' Over the last 4 years, Congress has been considering a Federal computer crime statute, but none has passed as yet. Eleven States, however, have passed computer crime statutes, and others are considering such laws. Generally, these laws make the following acts criminal offenses: (1) devising or executing any scheme to defraud; (2) stealing of data, software, or computer time; and (3) altering, damaging, or destroying computer hardware, software, or data. The General Accounting Office has established two standards for auditing computer-based systems. The first standard provides that the auditor shall review general controls in data processing systems to determine that controls have been designed according to management direction and legal requirements and that such controls are operating effectively to provide reliability of, and security over, the data being processed. The second standard provides that the auditor shall review application controls of installed data processing applications to assess their reliability in processing data in a timely, accurate, and complete manner. Also discussed are the National Bureau of Standards report on safeguards against computer misuse, the Department of Justice manual for criminal investigators, and the American Institute of Certified Public Accountant's Electronic Data Processing Fraud Review Task Force.