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This chapter describe fraud and describe the process one follows to perpetuate a fraud; discuss why fraud occurs, including the pressures, opportunities, and rationalizations that are present in most frauds; compare and contrast the approaches and techniques that are used to commit computer fraud; describe how to deter and detect computer fraud. | Accounting Information Systems 9th Edition Marshall B. Romney Paul John Steinbart Computer Fraud Chapter 9 Learning Objectives Describe fraud and describe the process one follows to perpetuate a fraud. Discuss why fraud occurs, including the pressures, opportunities, and rationalizations that are present in most frauds. Compare and contrast the approaches and techniques that are used to commit computer fraud. Describe how to deter and detect computer fraud. 9- ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Introduction Jason Scott finished his tax return. Everything was in order except his withholding amount. For some reason, the federal income tax withholdings on his final paycheck was $5 higher than on his W-2 form. What did he discover? 9- ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Introduction Most of the 1,500 company employees had a $5 discrepancy between their reported | Accounting Information Systems 9th Edition Marshall B. Romney Paul John Steinbart Computer Fraud Chapter 9 Learning Objectives Describe fraud and describe the process one follows to perpetuate a fraud. Discuss why fraud occurs, including the pressures, opportunities, and rationalizations that are present in most frauds. Compare and contrast the approaches and techniques that are used to commit computer fraud. Describe how to deter and detect computer fraud. 9- ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Introduction Jason Scott finished his tax return. Everything was in order except his withholding amount. For some reason, the federal income tax withholdings on his final paycheck was $5 higher than on his W-2 form. What did he discover? 9- ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Introduction Most of the 1,500 company employees had a $5 discrepancy between their reported withholdings and the actual amount withheld. The W-2 of Don Hawkins, one of the programmers in charge of the payroll system, showed that thousands of dollars more in withholding had been reported to the IRS than had been withheld from his paycheck. 9- ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Introduction What constitutes a fraud, and is the withholding problem a fraud? If this is indeed a fraud, how was it perpetrated? 9- ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Introduction Why did the company not catch these mistakes earlier? Was there a breakdown in controls? What can the company do to detect and prevent fraud? Just how vulnerable are computer systems to fraud? 9- ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Introduction This chapter describes the fraud process. It also explores the reasons that fraud occurs. The .
