Accounting Information Systems Accounting Information System Tutorial 3 Answers 5.4 Environmental, institutional, or individual pressures and opportune situations, which are present to some degree in all companies, motivate individuals and companies to engage in fraudulent financial reporting. Fraud prevention and detection require that pressures and opportunities be identified and evaluated in terms of the risks they pose to a company. Adapted from the CMA Examination. a. Identify
Words: 2573 - Pages: 11
Cyber-crimes: A Practical Approach to the Application of Federal Computer Crime Laws Eric J. Sinrod† and William P. Reilly†† I. Introduction Cyber-crime, once the domain of disaffected genius teenagers as portrayed in the movies “War Games” and “Hackers,” has grown into a mature and sophisticated threat to the open nature of the Internet. “Cyber-criminals,” like their non-virtual traditional criminal counterparts, seek opportunity and are attracted to vacuums in law enforcement. The
Words: 23991 - Pages: 96
1. Thou shall not use a computer in ways that may harm people. The commandment of Computer Ethics states that it is dishonest to use a computer or other smart devices in practices like hacking, spamming, phishing, piracy or cyber bullying. It is unethical to use computer for accessing private files in order to steal information and use it in harmful matters. Similarly, it is unethical to design programs or applications that lead to unsolicited and unauthorized access to personal data. Designing
Words: 1524 - Pages: 7
concerns of financial analysts, investors, and creditors. This study examines 10 case studies of publicly traded companies affected by cybercrime, and its impact on marketing activity and shareholder value. The study also describes some of the major types of cybercrime. Results indicate that costs of cybercrime go beyond stolen assets, lost business, and company reputation; cybercrime has a significant negative effect on shareholder value. INTRODUCTION E-commerce is a
Words: 6032 - Pages: 25
usually by bypassing controls or ignoring policy. A phreaker is a hacker on the voice telecommunication network. 4. What are the three components of the C.I.A. triangle? What are they used for? The C.I.A. triangle, an industry standard for computer security since the development of the mainframe, is based on the three characteristics of information that make it valuable to organizations: confidentiality, integrity, and availability. Confidentiality is the protection of information from disclosure
Words: 1780 - Pages: 8
website. It will include the individual effects of each piece of hardware and what it does to help with the performance of the webpage. The effects of malicious entities like viruses and botnets and how they affect the server and its running. User side factors that influence web performance Viruses: If the user’s computer is infected with a virus it is able to reduce the speeds of the internet connection and can overload the processor so it works harder. This then has to calculate the information
Words: 1774 - Pages: 8
The term refers to the mechanical hardware. This category includes the computer itself, which is commonly referred to as a central processing unit (CPU), and all the support equipment. b. Support equipment between the input and output devices, storage devices and communications equipment. ii. Software: c. The term refers to computer programs and software that support them instructions (if any). The computer program of machine-readable instructions, the hardware portion of the way
Words: 2669 - Pages: 11
now connected to the internet and other networks external to the organization. This has made it easier for people to gain unauthorized access to the organization’s networks. 5. Information extortion is when an attacker steals information from a computer system and demands compensation for its return or for an agreement not to disclose it. One example could be someone that gains access to PII such as SSN’s through a company’s database and ransoms the information for money. If not paid, he could
Words: 1112 - Pages: 5
Defining Data and Information 7 1.2 Defining Systems 8 1.3 Defining Information Systems 8 1.4 Business Information Systems 8 1.5 Types of business information system 9 2 Hardware 10 2.1 Input devices 10 2.2 Central Processing Unit (CPU) 10 2.3 Internal and External Memory 10 2.4 Output devices 10 2.5 Major categories of computers 11 3 Software 12 3.1 Systems software 12
Words: 20690 - Pages: 83
the responsibilities with their employer when it comes to keeping their computers and data safe. Employers can predict lots of issues and put barriers in place, but with new viruses and new hackers being produced every day there is no way that the security on your employer’s servers and firewalls can catch everything. There are several things that employees can look out for everyday to help prevent their individual computer being attacked and their data being made vulnerable. Internet, e-mail,
Words: 784 - Pages: 4
