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Lecture Accounting information systems: Basic concepts and current issues (4/e): Chapter 11 - Robert L. Hurt

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Chapter 11 - Computer crime and information technology security. When you''ve finished studying this chapter, and completing the activities at its conclusion, you should be able to: Explain Carter’s taxonomy of computer crime, identify and describe business risks and threats to information systems, discuss ways to prevent and detect computer crime, explain the main components of the CoBIT framework and their implications for IT security.

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Chapter 11

Computer Crime and Information Technology

Security

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Outline

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Learning objectives

crime

threats to information systems

computer crime

CoBIT framework and their implications

for IT security

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Carter’s

taxonomy

– Targets system or its data

– Example: DOS attack

– Uses computer to further criminal end

– Example: Phishing

• Four-part system for

classifying computer

crime

• A specific crime may fit

more than one

classification

• The taxonomy provides

a useful framework for

discussing computer

crime in all types of

organizations.

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Carter’s

taxonomy

– Computer not required, but related to crime

– Example: Extortion

– New versions of old crimes

– Example: Cash larceny

• Four-part system for

classifying computer

crime

• A specific crime may fit

more than one

classification

• The taxonomy provides

a useful framework for

discussing computer

crime in all types of

organizations.

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Risks and threats

chapter for the full list.

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IT controls

Confidentiality

C-I-A triad

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IT controls

Guards, locks, fire

suppression systems

Biometric access

controls, malware

protection

controls

Password rotation policy, password rules, overall IT security strategy

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– Principles

Five ideas that form the foundation of strong IT governance and

management – Enablers

Seven tools that match the capabilities of IT tools with users’ needs

Information and

Related Technology

Audit and Control

Association (ISACA)

governance and

management

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COBIT

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COBIT

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