List six methods and tools that are useful in stemming computer fraud employees.

CPA-Quantitative-Analysis-Section-4 BLOCK RELEASE

Computer fraud arises when a person gains access to or uses a computer program or data or computer to deceive or defraud others.

Methods and tools that are useful in stemming computer fraud employees:

1. Strict division of duties –Eases supervision/monitoring.
2. Strict control over input, processing, and programs.
3. Shielding Visual Display Units to prevent people with detection equipment that is able to remotely view what is being displayed on the VDU.
4. Use of logon-Ids and passwords to prevent unauthorized access.

5. Logging computer access –Review of the security logs could identify patterns or trends that indicate computer fraud.
6. Biometric access security control.
7. Dial-back procedures.
8. Video cameras to enable detection of physical unauthorized access.
9. Security guards to prevent physical unauthorized access.
10. Alarm system to prevent physical unauthorized access, etc.

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