Avoiding Cyber Fraud in Small Businesses What Auditors and Owners Need to Know

by Bologna, G. Jack; Shaw, Paul

• ISBN13: 9780471372974
• ISBN10: 0471372978
• Edition: 1st
• Format: Hardcover
• Copyright: 2000-06-05
• Publisher: Wiley

Summary

INCREASE THE LIFE SPAN OF YOUR SMALL BUSINESS The average small business has a life span of about five years, and inadequate internal controls are the main cause of failure. Cyber fraud, the leading culprit today in internal criminal activity, occurs when advanced technologies are used to steal money or property. The majority of such crimes occur in-house, and the lack of sufficient capital and technological resources committed to protecting company assets makes small businesses especially vulnerable. Awareness of the dangers of internal theft by computer, illegal access to information systems, credit card fraud, and Internet scams is integral-especially as auditors, business owners, and managers are increasingly held responsible for negligence. Providing critical guidance on what auditors and businesses can do to better prevent and detect the growing number of occurrences of cyber fraud, the information in this one-of-a-kind manual: * Protects outside auditors by supplying the knowledge to ensure they meet their responsibilities * Protects small business owners by providing them with the necessary tools to meet due diligence requirements in cyber fraud prevention * Focuses on the key areas of vulnerability Take the first step in protecting your company-and your future-with Avoiding Cyber Fraud in Small Businesses, the only book committed to helping you keep your small business free of computer crime.

Author Biography

JACK BOLOGNA, BBA, JD, CFE, is President of Computer Protection Systems, Inc. His numerous publications include The Accountant’s Handbook of Fraud and Commercial Crime (Wiley).PAUL SHAW is the Editor and Publisher of Computing & Communications: Law and Protection Report and Assets Protection, periodicals that ship to over 4,000 individuals.

Table of Contents

Cyberfraud Is Here to Stay	1	(8)
Cybercrime and Cybercriminals	9	(10)
Risk and Vulnerability Assessments	19	(16)
Assessing Fidelity Risks	35	(12)
Establishing Effective Compliance Programs	47	(12)
Computers and Ethics: An Oxymoron?	59	(10)
Designing Persuasive Policies	69	(10)
Communications Systems Policy Guide	79	(10)
Internal Protection Controls	89	(8)
Security--From Fence to Firewall and Beyond	97	(16)
Protection of Proprietary Information	113	(12)
Setting Up Your Website: Business, Security, and Liability Considerations	125	(12)
Disaster Planning for Information Systems	137	(12)
Cyberfraud Audits and Investigations	149	(12)
Insurance for Cyberfraud and Cybertorts	161	(8)
Appendix A Federal Statutes on Computer-Related Crime	169	(24)
Appendix B Intellectual Property Law	193	(20)
Appendix C Cybertort Laws	213	(12)
Appendix D Suggested Readings	225	(6)
Index	231