Computer FraudPertemuan XVII

Matakuliah : F0184/Audit atas KecuranganTahun : 2007

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• Mahasiswa diharapkan dapat mengidentifikasi metode-metode kecurangan berbasis komputer

• Mahasiswa diharapkan mampu mengetahui pengendalian yang diperlukan untuk mengatasi kecurangan berbasis komputer

Learning Outcomes

3

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• Computer fraud category • Computer Fraud Theory• Nature of Computer Fraud• Type of Computer Fraud• Internal Control for Computer Fraud

Outline Materi

4

Internet FraudInitially 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 internetAnyone 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 internetInternet 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 LawNot 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

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Top Ten List of Internet Fraud• 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• 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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