Matakuliah : F0184/Audit atas Kecurangan
Tahun
: 2007
Computer Fraud
Pertemuan XVII
Learning Outcomes
• Mahasiswa diharapkan dapat mengidentifikasi metodemetode kecurangan berbasis komputer
• Mahasiswa diharapkan mampu mengetahui
pengendalian yang diperlukan untuk mengatasi
kecurangan berbasis komputer
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Outline Materi
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Computer fraud category
Computer Fraud Theory
Nature of Computer Fraud
Type of Computer Fraud
Internal Control for Computer Fraud
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Internet Fraud
Initially the internet was never designed to be a vehicle for
secure communication. As long as the internet is provided
with an Internet Protocol (IP) address that it can process,
the message or data go there.
Fraudster start out with the advantage that there is nothing
in the underlying infrastructure that would stand in the way
of carrying out almost any scheme that can be imagined.
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How truthful is the internet?
Basically you say anything you want in the internet (true or
false, reasonable or unreasonable, for any purpose or for
no purpose at all) and up to the reader want to believe it or
not.
One other major aspect of lies on the internet is using a
false identities.
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Anonymity on the internet
Anyone can use their own creation for their identity without
control in the internet. Additional to that, the people also
can hide the location.
Nowadays a lot of tools to perform the action above
available for free.
This condition become one of the biggest vulnerabilities for
people to commit fraud.
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Physical Jurisdiction of the internet
Internet by nature is unbounded, although there are some
codification to show the location doesn’t make the
information is always true.
Example: www.xxxx.co.id. Actually id is to show the web is
from Indonesia but it’s very easy to move the location of
the server anywhere in the world although the URL show
that.
It’s become an issue since the fraudster can relatively just
move the server location to the country that doesn’t have
or weak in cyber law.
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Limitations of Computer Crime Law
Not like internet, the computer crime laws are not universal.
Many countries either have not promulgated strong
computer crime laws or need to update them. While others
have laws on the books, but no trained law enforcement or
prosecutorial resources to enforce them. And still there are
countries that don’t have any law about this.
Even if the law have been enacted and cover a given
jurisdiction, the problem is still there due to internet fraud is
a global. And each country still have their own definition
about this.
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Threat on Internet
Policing the
internet
Recordkeeping
Limitations
Fraud-friendly
tools
Availability of
internet tools
of fraud
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Top Ten List of Internet Fraud
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Online Auction
General Merchandise Sales
Nigerian Money Offers
Fake Checks
Lotteries
Phishing
Advance fee loans
Information Services
Work at Home
Internet Access Services
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Internet Fraud In Business
• Sending out fake electronic invoices
• Selling stolen or false intellectual property
• Involving a company in money laundering
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Additional Internet Fraud Scheme
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Franchise opportunities
Buyers clubs
Credit card protection plans
Credit repair services
Magazine solicitations
Pyramid schemes and illegitimate multilevel marketing
Scholarship scams
Sweepstakes and prize offers
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