Chapter 2Related Research in Insider Computer Fraud and Information Security Controls
Kenneth Brancik · Auerbach Publications eBooks · 2007
As you will recall from Chapter 1, based on a taxonomy performed on ICF activities, several broad categories of potential insider fraud were identified, which include the following areas: manipulation of data input, billing schemes, data capture, errors, program altering schemes, check tampering, information privacy related fraud, and payroll schemes, to name a few. Outside of discussing the ICF taxonomy previously noted, none of the several other categories of fraud previously noted other than data input manipulation will be discussed in this book.