1.) The six types of
fraud comitted :
1.Input manipulation
Input manipulation is the
most widely used method, since it can be done without requiring high technical
skills. Example
: bank teller was found taking money from bank
accounts through a computer system.
2. Program Alteration
Manipulation through the regular program conducted
by the information technology specialist.
3.File Alteration
3.File Alteration
Changing the file directly commonly done by people
who have a lot of direct access to the database.
4. Data Theft
4. Data Theft
With the sophistication of password guessing or
thieves managed to break the password to access the data that should not be their rights.
5. Sabotage
Sabotage can be done in various ways. The general term used to denote the action into a computer system without authorization, ie hacking.
Sabotage can be done in various ways. The general term used to denote the action into a computer system without authorization, ie hacking.
Various techniques are used to perform the hacking:
• Denial of Service
This technique is implemented in a way that very much makes a request to a
site so that the system becomes jammed and then by looking for weaknesses in
the system of perpetrators of an attack on the system.
• Sniffer
• Sniffer
This technique is implemented by creating a program to track one data which packet when the packet across the Internet, capture passwords or catch it.
• Spoofing
Have forged email address or website in order to trick the user into
entering important information such as passwords or credit card numbers.
Various malicious code or nosy also a threat to
computer systems, the code in question is:
• Virus
Virus in the form of fragments of code that can double souls by copying and
pasting the code into an executable program file (eg a. Exe in DOS).
Subsequently, a copy of the virus will become active when an infected program
is executed. Some
viruses only "just show up". But
a number of other viruses that actually very nasty karenaakan delete files with
certain extensions and even formatting the hard disk. An
example is a nasty virus CIH or Chernobyl virus, which did spread through
email.
• Worm (Worm)
A worm is a computer program that can reproduce
itself and infect computers in the network.
• Logic or Time Bomb Bomb (Logic bomb or time bomb)
• Logic or Time Bomb Bomb (Logic bomb or time bomb)
Programs that action is triggered by an event or something after the
interval elapsed. For
example, the program can be set to erase your hard disk or network causes traffic
jams.
• Trojan Horse (Trojan Horse)
The program is designed to be used to infiltrate into the system. For
example, a Trojan horse can create a user with superuser authority or
supervisor. User is
what will be used to infiltrate the system.
6. Theft of computer
time
It is a form of illegal use of the source computacy power by employees in order to run his own business.
2.) Methode to protecting each type of fraud :
1.
Input Control,
namely control which
designed to keep in order that the data who inserted
into the system is data that
accurate, sahih (valid)
and official (authorized). Example,
computer can be programmed to reject
input wage data that
are not incoming in the list
official employees.
2. Process Control,
is all about control which designed
to keep in order all transaction is processed with the carefully (accurate) and
complete (complete), so that
all the files and
record may well updated. Example, the use of ribbon calculating
machine who load the mold the results of the
calculation of a groups of
documents (batch total) which can used as a tool the checking on the processing the document-such documents.
3. Output Control, namely form of control that is designed to keep in order output
system can be controlled with the
well. Examples, the
shape controls to prevent so as salaries directors
did not can be known with the
easily by every employee.
4. Preventif Control , is all about control that is directed on securing and misuse
assets, with the road counteracting the before problem itself happen, often
referred also as controlling
before facts. This
control used to prevent the
occurrence these inefficiencies. Examples
of the use of standard costs
as a form of guidance for personnel to carry out activities
as specified.
5. Detective Control, is all about control
which done with uncovering
problems of an activity is soon after the activity it happened. Example, checking of re against calculation-calculation, the preparation of reconciliation bank or
the preparation of trial balance for
test the balance recording
of transactions within a given period.
6. Corrective Control, is all about control
that serves to correcting errors which discovered by controlling
detective. Examples : improved data input procedures, reporting standards
and the realization of cost comparisons.
