The average small business has a life span of about five years and inadequate internal controls are the main cause of failure. Cyber fraud occurs when advanced technologies are used to steal money or property and the majority occurs in house. Small businesses are especially vulnerable to cyber fraud because they lack adequate capital and technological resources to commit to protecting their assets. Small business owners and accountants need to be aware of the dangers of internal theft by computer, illegal access to information systems, credit card frauds, Internet scams, and insure that adequate controls are in place for its prevention and detection. If criminal activity is found, the auditor or small business owner can be held responsible if they are found negligent.
Book Details:
- Author: G. Jack Bologna
- ISBN: 9780470312360
- Year Published: 2000
- Pages: 256
- BISAC: BUS001010, BUSINESS & ECONOMICS/Accounting / Financial
About the Book and Topic:
The average small business has a life span of about five years and inadequate internal controls are the main cause of failure. Cyber fraud occurs when advanced technologies are used to steal money or property and the majority occurs in house. Small businesses are especially vulnerable to cyber fraud because they lack adequate capital and technological resources to commit to protecting their assets. Small business owners and accountants need to be aware of the dangers of internal theft by computer, illegal access to information systems, credit card frauds, Internet scams, and insure that adequate controls are in place for its prevention and detection. If criminal activity is found, the auditor or small business owner can be held responsible if they are found negligent.
There is a growing trend for auditors and business owners and managers to be held accountable for protecting an organization from the occurrence of fraud. This title will provide guidance on what auditors and businesses can do to better prevent and detect the growing number of occurrences of cyber fraud.
This book discusses how to improve prevention and detection of the most rapidly growing form of fraud–computer fraud. * Protects outside auditors from liability by providing the information they need to ensure they meet their responsibilities. * Provides small business owners with tools to ensure they meet due diligence requirements in cyber fraud prevention. * Focuses on key areas of vulnerability.
About the Author
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.