SYSTEM OR COMPUTER FRAUD:

Required: Describe a control that could prevent each of the following frauds from occurring:

a A data-entry clerk enters a ‘selling price’ for a product that exceeds the price and allocates the difference to a personal account.

b A programmer takes the stock system program with them when they resign.

c A hotel front desk operates 24 hours per day in three eight-hour shifts. The evening shift person logged on and authorised several disbursements before the morning person logged off.

d A bank customer was able to log on to their account and change the balance.

e A manager instigated a power outage during which they ‘conveniently’ added false sales, which led to their meeting their mandatory sales goal.

f While school system records were being updated, the systems developer stole some personal student data.

g A payroll clerk was able to increase the wage rate of their husband, who worked for the same company.
h A false supplier was created and invoices from this supplier were shown as received and were authorised for payment.