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Business Fraud (Sony Corp.)

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Submitted By kwwalker7
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Sony Corp. Systems and Information Breach

A Review of Business Fraud

Abstract
This paper explores the Sony Corp hacking case committed in April 2011, with the use of five published articles that support a review of business fraud against the company. The paper will include the following requirements:
1. A summary of a case study and include how the fraud was perpetrates, the characteristics of the perpetrators who committed the fraud, the role the auditors had in the case, and the direct and indirect effects the incident had on the organization’s stakeholders (customers, vendors, employees, executive committee, and board of directors)
2. Suggestions and rationalizations concerning the fraud classifications and that the case can be categorized into (based on the data processing model) will be presented
3. Suggestions regarding the types of controls that may have been in place at the time of the violation
4. Recommendations of two (2) types of controls that could be implemented to prevent fraud in the future and additional steps management can take to mitigate losses.
5. Judgment concerning the punishment of the crime (was it appropriate, too lenient, or too harsh) and whether the punishment would serve as a deterrent to similar acts in the future.
The assignment will take the Sony Corp. systems fraud case and attempt to evaluate the different approaches and techniques that are used to commit, detect, and prevent computer fraud. Control and security concepts related to accounting information systems used to ensure data integrity and safety will be examined as it relates to the case.
Sony Corp. Systems and Information Breach
A review of Business Fraud
Sony Corporation is a Japanese multinational corporation headquartered in Tokyo, Japan and was included within the 2012 Fortune Global 500. Sony Corp. engages in the development, design,

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