The computer frauds that are publicly revealed represent only the tip of the iceberg.

Although many people perceive that the major threat to computer security is external, the more dangerous threats come from insiders. Management must recognize these problems and develop and enforce security programs to deal with the many types of computer fraud.

REQUIRED Explain how each of the following six types of fraud is committed. Using the format provided, identify a different method of protection for each, and describe how it works.

(CMA Examination, adapted)

TYPE OF FRAUD EXPLANATION IDENTIFICATION AND DESCRIPTION OF PROTECTION METHODS

a. Input manipulation

b. Program alteration

c. File alteration

d. Data theft

e. Sabotage

f. Theft of computer time