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NCJRS Abstract

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NCJ Number: 82508 Find in a Library
Title: Computer-Related Fraud - Current Issues and Directions
Author(s): J R Watts
Corporate Author: US Government Accountability Office
Accounting and Financial Management Division
United States of America
Date Published: 1981
Page Count: 21
Sponsoring Agency: Azimuth Inc.
Fairmont, WV 26554
US Government Accountability Office
Washington, DC 20548
Sale Source: Azimuth Inc.
1000 Technology Drive, Suite 3120
Fairmont, WV 26554
United States of America
Document: PDF
Language: English
Country: United States of America
Annotation: Reasons for the increased attention to computer-related crime, definitions of such crime, the status of legislation bearing on computer-related crime, and recent and ongoing studies of the security and audit implications of computer-related crime are discussed.
Abstract: 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.
Index Term(s): Auditing standards; Computer related crime; Crime specific countermeasures; State laws
Note: Speech before the Sixth American Institute of Certified Public Accountants National Conference for Certified Public Accountants in Industry held in Atlanta, Georgia on May 7, 1981
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=82508

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