5 Computer Fraud（课件）- 《会计信息系统英文版》同步教学（人民大学版）

Chapter 5 Computer Fraud 5-1 Learning Objectives Explain the threats faced by modern information systems. Define fraud and describe the process one follows to perpetuate a fraud. Discuss who perpetrates fraud and why it occurs, including: the pressures, opportunities, and rationalizations that are present in most frauds. Define computer fraud and discuss the different computer fraud classifications. Explain how to prevent and detect computer fraud and abuse. 5-2 Common Threats to AIS Natural Disasters and Terrorist Threats Software Errors and/or Equipment Malfunction Unintentional Acts (Human Error) Intentional Acts (Computer Crimes) 5-3 What Is Fraud? Gaining an unfair advantage over another person A false statement, representation, or disclosure A material fact that induces a person to act An intent to deceive A justifiable reliance on the fraudulent fact in which a person takes action An injury or loss suffered by the victim Individuals who commit fraud are referred to as white-collar criminals. 5-4 Forms of Fraud Misappropriation of assets Theft of a companies assets. Largest factors for theft of assets: Absence of internal control system Failure to enforce internal control system Fraudulent financial reporting “…intentional or reckless conduct, whether by act or omission, that results in materially misleading financial statements” (The Treadway Commission). 5-5 Reasons for Fraudulent Financial Statements Deceive investors or creditors Increase a company’s stock price Meet cash flow needs Hide company losses or other problems 5-6 Treadway Commission Actions to Reduce Fraud Establish environment which supports the integrity of the financial reporting process. Identification of factors that lead to fraud. Assess the risk of fraud within the company. Design and implement internal controls to provide assurance that fraud is being prevented. 5-7 SAS #99 Auditors responsibility to detect fraud Understand fraud Discuss risks of material fraudulent statements Among m