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Sources of Computer Fraud - Internal Input and Output Manipulation

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Sources of Computer Fraud - Internal Input and Output Manipulation

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Questions and Answers

What is the term used when a program is altered in some fashion to commit a fraud?

Program manipulation

Define internal input manipulation in the context of computer fraud.

Altering data input into the computer

Explain the concept of spoofing in computer fraud.

When a person pretends to be someone else through a computer system

What is the significance of the Sarbanes-Oxley Act (SOX) in relation to ethical misconduct in corporations?

It is the most significant securities law since the SEC Acts of 1933 and 1934. Signup and view all the answers

What does Section 406 of the Sarbanes-Oxley Act require from public companies regarding codes of ethics?

It requires disclosure to the SEC if they have adopted a code of ethics for senior financial officers. Signup and view all the answers

Why is it important for a public company to disclose whether they have adopted a code of ethics as per the Sarbanes-Oxley Act?

To ensure transparency and accountability in financial reporting. Signup and view all the answers

What is internal computer fraud?

Internal computer fraud is when an employee of an organization attempts to conduct fraud through the misuse of a computer‐based system. Signup and view all the answers

What type of activities are associated with internal computer fraud?

Internal computer fraud concerns activities like input manipulation, program manipulation, and output manipulation. Signup and view all the answers

What does computer fraud conducted by employees within an organization involve?

Computer fraud conducted by employees within an organization involves internal computer fraud. Signup and view all the answers

What is the nature of computer fraud conducted by internal sources?

Computer fraud conducted by internal sources involves activities like input manipulation and program manipulation. Signup and view all the answers