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AIS Chap 5-Computer Fraud
AIS Chap 5-Computer Fraud
Computer Fraud
5-1
Copyright © 2012 Pearson Education
Learning Objectives
Pressure
Opportunity
Rationalization
• Motivation or incentive to
commit fraud
• Types:
1. Employee
• Financial
• Emotional
• Lifestyle
2. Financial
• Industry conditions
• Management
characteristics