Here is some computer crime small businesses need to know.
 Here are uses of or the conspiracy to use computer resources to commit a
felony
 There is unauthorized theft, use, Access, Modification, copying or
destruction software or data.
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Theft of Money by altering computer records or the theft of computer time.
Like computer programmers can use the salami technique to steal small
amounts of money from many accounts over a period of time
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Theft, Vandalism, or Destruction of computer hardware.
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Intent to illegally obtain information or tangible property through the use of
computers .i.e. Fraud can do data diddling means changing data before,
during or after they are entered in the computer. If it is not protected
properly.
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Trafficking in the passwords or other log in information for accessing a
computer
A major class of computer crime involves
 Hacking: where computer file become accessible to unauthorized user
 Computer virus: A computer virus is an attachment to other files or
programs that effect computer file.
 Computer worm: Don’t actually destroy data but merely replicate them
repeatedly until the user runs out of internal memory.
Here is some procedural control Don should be aware of while dealing with
computer applications.
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Use computer passwords to thwart unauthorized user form accessing the
restaurant operating systems and files.
Educate employees about viruses and load antivirus software onto the
hard disk .and keeps it current. There are other security technologies
used like firewalls, Access control Physical security, intrusion detection
systems etc.
Have an approved and tested disaster recovery plan. Such a plan is
necessary because a variety of unforeseen disasters could occur.
. Maintain complete backup files.
Since he has two restaurants, it is good idea to transmit all the important
documents electronically from the backup tapes to other restaurant
(located in West Chester and vice verse) computer through electronic
vaulting in case of any disaster.
Don should identify and evaluate assets i.e. what asset needs to be
protected.
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Assess risk loss of data privacy legal liability, loss of customers etc.
Assign responsibility
References
Bagranoff, Nancy A, Mark G Simkin, and Carolyn Stand Norman. Core Concept
of Accounting Information System. 9TH ed. New Jersey. John Willy and Sons,
inc.2005
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