A broad definition
Any illegal act for which knowledge of computer technology is used to commit the
offense. (US DOJ, 1989)
Elements of computer fraud
- knowingly access or otherwise use a computer
- without authorization or exceeding authorization
- with intent to commit a fraudulent act or other criminal act
Computer crime
- computer fraud
- computer-assisted crime
- information crime
Computers and crime
- Computer as object computers and network systems themselves as the object or
target of crime. For example, physical theft, damage, destruction of information.
- Computer as subject the computer is the environment within which the crime is
committed. For example, virus attacks.
- Computer as tool computers used as the means to commit a crime. For example,
embezzlement, theft of information, hacking.
- Computer as symbol computers used to lend frauds credibility. For example,
elaborately computerized investment schemes.
Source: Fundamentals of Computer Fraud. (1999). Austin, TX: Association
of Certified Fraud Examiners.