Recent shifts from mainframes to networking technologies have given business the ability to meet challenges in the competitive markets with accurate, timely data distribution. Meanwhile, the blossoming of data communication has created the potential thorns of computer crimes. This article...

Emphasis is placed on the influence of computer crimes on accounting education and training programmes. Computer‐related crimes and their definition, perpetrators, modi operandi , and methods of prevention and detection, are discussed. Recommendations are given for improving the whole delivery...

Internal auditors have an important role in communicating the threat posed by the spread of computer viruses and advising on appropriate control strategies. Computer virus is defined, distinguishing between “true” viruses and other rogue software like logic bombs, Trojan horses and worms....

Computer hacking is discussed sequentially with respect to: social and business ethics, fraud legislation, computer misuse legislation and computer controls. Enacting computer‐specific statutes is the approach that is increasingly popular – UK, US and Canadian responses are described. But...

The problems peculiar to use of microcomputers operating in MS‐DOS are outlined. These include outside threats as well as inherent flaws in the system. Protective measures are discussed in relation to typical threats, and basic methods for making microcomputers secure are described.

Managers responsible for personal data held on computer need to be aware of and comply with the terms of the Data Protection Act 1984. Registration and compliance with the eight data protection principles are essential requirements. The role of the Registrar in ensuring enforcement of the Act is...

The Computer Crime Casebook published by BIS Applied Systems Limited is examined. Computer crime is growing but there is an increasing armoury of security measures to combat if Three case studies are given. Methods of breaching the security of personal computers are examined with their possible...

The opportunity for computer‐related crime in the automated office/distributed environment is greater than in the larger, centrally driven data‐processing facilities, where access to equipment is usually easier and there is no hierarchy of physical controls as in a separate computer data...

Multi‐user systems fall into two main categories — shared single processors and networked microcomputers. Both have significantly different features but one they should have in common is the ability to provide satisfactory record layout safeguards. Practical experience has shown that a...