2. Computer Fraud Pertemuan XVIII Matakuliah: F0184/Audit atas Kecurangan Tahun: 2007

3. Bina Nusantara Mahasiswa diharapkan dapat mengidentifikasi metode- metode kecurangan berbasis komputer Mahasiswa diharapkan mampu mengetahui pengendalian yang diperlukan untuk mengatasi kecurangan berbasis komputer Learning Outcomes 3

4. Bina Nusantara Computer fraud category Computer Fraud Theory Nature of Computer Fraud Type of Computer Fraud Internal Control for Computer Fraud Outline Materi 4

5. Potential Issues Most prevention efforts focus on building more accounting, access, or physical security controls It is vital to recognize that there are limits to technological and procedural controls Some factors in the business environment are likely to encourage computer crime and other discourage it Bina Nusantara

6. Discourage Factors for Internet Crime Internal Controls Access ControlsFirewalls Bina Nusantara

7. Internal Controls Separation and rotation of duties Periodic audit Absolute insistence that control policies and procedures be documented in writing Dual signatures authorities, monetary authorization limit, expired date for signatures, and check amount limit Offline controls and limits Feedback mechanism Bina Nusantara

8. Access Controls Authentication and identification controls Compartmentalization Encryption Bina Nusantara

9. Measures to Detect Attempt A system of logging and follow up exceptions should be designed and implemented to log unusual activities Logging and following up on variances should be able to indicate a problem may have occurred or is occurring General logging should be in place Awareness of employee attitudes and satisfaction levels should be developed and maintained Sensitivity should be developed and maintained to reports that particular individuals are having problems Newly developed intrusion detection systems should be used Bina Nusantara

10. IT Controls based on COSO General Control Application Control Bina Nusantara

11. General Controls Data Center OperationsSystem software controlsAccess security Application system development and maintenance Bina Nusantara

12. Major Criteria for Effective IT System Compliance Integrity Availability Bina Nusantara

13. Sub Criteria for Effective IT System Effectiveness EfficiencyConfidentiality Bina Nusantara