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
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• Computer fraud category • Computer Fraud Theory• Nature of Computer Fraud• Type of Computer Fraud• Internal Control for Computer Fraud
Outline Materi
4
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
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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
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Access Controls• Authentication and identification controls• Compartmentalization• Encryption
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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