Fraud by computer manipulation
Input manipulation
Program or data manipulation
Output manipulation
Common internal computer fraud schemes
Billing schemes
Inventory fraud
Payroll fraud
Skimming
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
Sabotage
Common external computer fraud schemes
Telecommunications fraud
Hacking
Internet fraud
Software piracy
Source: Fundamentals of computer fraud. (1999). Association of Certified Fraud Examiners: Austin, TX.
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