8/4/22, 1:05 PM Computer Audit Ethics

Computer Audit Ethics

jchchatto@universityofbohol.edu.ph Switch account

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Identification

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Pertains to the principles of conduct that individuals use in making choices * 1 point
and
guiding their behavior in situations that involve the concepts of right
and wrong  

ethics

The analysis of the nature and social impact of computer technology and * 1 point

the corresponding formulation and justification of policies for the ethical

use
of such technology

computer ethics

Denotes a false representation of a material fact made by one party to * 1 point

another
party with the intent to deceive and induce the other party to
justifiably rely on the fact
to his or her detriment

fraud

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Type of fraud generally designed to

directly convert cash or other assets to * 1 point
the employee’s personal benefit

employee fraud

Type of fraud more insidious than employee fraud because it often escapes * 1 point

detection until the organization has suffered irreparable damage or loss

management fraud

Consists of three factors that contribute to or are associated with * 1 point

management and employee fraud

fraud triangle

The use (or threat) of force (including

economic sanctions) by an individual * 1 point
or organization to obtain something of value

economic extortion

Involves stealing cash from an organization before it is recorded on the * 1 point

organization’s books and records

skimming

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Involves forging or changing in some material

way a check that the * 1 point
organization has written to a legitimate payee

check tampering

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