BU486 Study Guide - Final Guide: Email Spoofing, Sms Spoofing, Chief Information Security Officer

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Fraud is gaining an unfair advantage over another person. A material fact, which is something that induces a person to act. An injury or loss suffered by the victim. Misappropriation of assets is the theft of company assets. Pressure is a person"s incentive or motivation for commit- ting fraud. Financial pressures such as losses, poor investments. Emotional pressures such as need for power, job dissat- isfaction, fear of losing job, greed. Lifestyle pressures such as gambling habits, addictions, relationships and family/peer pressure. Opportunity is the condition or situation that allows a person to do three things: Convert the theft or misrepresentation to personal gain. Rationalization allows perpetrators to justify their illegal behaviour, rationalize that they are not hurting anyone. Computer fraud is any fraud that requires computer technology knowledge to perpetrate, investigate, or prose- cute it. Input fraud alter or falsify computer input the theft of computer time and services.

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