Search Results - subject:"computer fraud"

POPA, Raluca Georgiana - In: Database Systems Journal 3 (2012) 1, pp. 49-58

committed today through modern means (computer fraud) at distances of thousands of kilometers, international cooperation is …

Persistent link: https://www.econbiz.de/10010587743

Influential factors of online fraud occurrence in retailing banking sectors from a global prospective

Sun, Yan; Davidson, Ian - In: Information & Computer Security 23 (2015) 1, pp. 3-19

Purpose – This paper aims to focus on online fraud occurrence in retailing banking sectors both in the UK and China. Online financial transactions bring convenience to individuals dramatically and improve banking service quality efficiently. However, the latest service channel, Internet, has...

Persistent link: https://www.econbiz.de/10014754846

Exploring the security of e-banking systems: questions of theft, fraud, jurisdiction and the shifting sands of time

Jain, Vaneesha; Kohli, Shan - In: International Journal of Electronic Finance 3 (2009) 4, pp. 339-352

E-banking is the delivery of banking services through electronic communication. It uses technological methods to provide financial services to consumers. During the course of the paper, the authors seek to explore the legal framework which governs e-banking in India. The present paper has been...

Persistent link: https://www.econbiz.de/10008592703

Exploring the security of e-banking systems: questions of theft, fraud, jurisdiction and the shifting sands of time

Jain, Vaneesha; Kohli, Shan - In: International Journal of Electronic Finance 3 (2009) 4, pp. 339-352

Persistent link: https://www.econbiz.de/10008539354

Identifying and controlling computer crime and employee fraud

Haugen, Susan; Roger Selin, J. - In: Industrial Management & Data Systems 99 (1999) 8, pp. 340-344

Organizations today are more susceptible to computer crime and employee fraud than ever before. This paper presents some statistics about the growth on fraud, factors which cause fraud in the workplace, how businesses can protect their assets, and common computer‐based frauds, techniques, and...

Persistent link: https://www.econbiz.de/10014824796

The association of demographic variables and ethical behaviour of information system personnel

Banerjee, Debasish; Jones, Thomas W.; Paul Cronan, Timothy - In: Industrial Management & Data Systems 96 (1996) 3, pp. 3-10

The area of computer abuse and professional ethics in computing is of interest to companies as well as ethics researchers. Expands the research in ethical behaviour of information system employees. Identifies empirically a few demographic variables that are associated with the ethical behaviour...

Persistent link: https://www.econbiz.de/10014824660

Inadequate security encourages the thief

Mills, Alan - In: Industrial Management & Data Systems 95 (1995) 2, pp. 3-5

Reviews the findings of the Audit Commission′s fifth triennial report on computer fraud and abuse, published in October … 1994. This shows that, while computer fraud and abuse is a growth industry, many organizations do not seem to take computer … place. These low‐cost procedures can do much to reduce the incidence of computer fraud and thereby avoid the associated cost …

Persistent link: https://www.econbiz.de/10014824622

White‐collar Computer Crimes

Roufaiel, Nazik S.; Dorweiler, Vernon - In: Managerial Auditing Journal 9 (1994) 3, pp. 3-12

Describes the auditor′s responsibility in the expanding arena of computer‐related criminal activity within the organization and the organization′s liability for criminal activity. Formulates professional standards of conduct from these definitions of responsibility, both for the auditor...

Persistent link: https://www.econbiz.de/10014929429

Auditing Personnel

Grundy, Emma; Collier, Paul; Spaul, Barry - In: Managerial Auditing Journal 9 (1994) 6, pp. 10-16

Internal auditors should realize that personnel procedures have a key role to play in preventing control violations. Outlines the main considerations for reviewing the adequacy of personnel procedures. Advocates that companies establish a written policy on abuse and fraudulent use of...

Persistent link: https://www.econbiz.de/10014929443

Computer Security in Large Corporations: Attitudes and Practices of CEOs

Wright, Phillip C. - In: Management Decision 31 (1993) 7

Reports a study which investigated the attitudes, knowledge and practices of CEOs in the computer security area. It was found that a relationship exists between CEO review of policies and the presence or absence of a “well‐designed security programme”. These data suggest that large numbers...

Persistent link: https://www.econbiz.de/10014933583