Types of Computer Fraud


Fraud by computer manipulation

    Input manipulation
    Program or data manipulation
    Output manipulation

Common internal computer fraud schemes

    Billing schemes
    Inventory fraud
    Payroll fraud
    Check tampering
    Register schemes

Fraud by damage to or modification of computer data or programs

    Economic advantage over a competitor
    Theft of data or programs
    Holding data for ransom

Common external computer fraud schemes

    Telecommunications fraud
    Internet fraud
    Software piracy


Source: Fundamentals of computer fraud. (1999).  Association of Certified Fraud Examiners: Austin, TX.

Copyright 2000 Raymond S. Kulzick. All rights reserved. 000613.

This publication provides business, financial planning, and/or tax information to our clients. All material is for general information only and should not be acted upon without seeking appropriate professional assistance.


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Copyright 2000 Kulzick Associates, PA - Last modified: September 13, 2008