ROM820

Computer Fraud & Abuse: Keeping Computer Crooks from Cooking the Books - 8 hours

Objectives

1. Understand the computer fraud techniques used to perpetrate computer attacks, social engineering, and malware.

2. Compare and contrast the control frameworks that are used to protect against computer fraud.

3. Learn how to prevent would-be computer fraudsters from perpetrating computer fraud. Course outline

Course Outline

Computer Fraud and Abuse Information System Threats

o Natural and Political Disasters o Software Errors and Equipment Malfunctions o Unintentional Acts o Computer Fraud and Abuse

Introduction to Fraud

o Misappropriations of Assets o Fraudulent Financial Reporting

SAS No 99: The Auditor's Responsibility to Detect Fraud

The Fraud Triangle Pressure Opportunities Rationalizations Computer Fraud Input Fraud Processor Fraud Computer Instruction Fraud Data Fraud Output Fraud Cyber Sleuths Computer Attacks and Abuse Hacking Botnet Denial of Service Spamming Spoofing Zero Day Attack Cross Site Scripting Buffer Overflow Attack SQL Injection Attack Man in the Middle Attack Masquerading or impersonation Password Cracking, War Dialing, and Phreaking Data Diddling, Data Leakage, Podsluping and Salami Technique Economic Espionage, Cyber-extortion, Cyber-Bullying, and Sexting Internet Terrorism and Internet Misinformation Internet Frauds Software Piracy Social Engineering Identity Theft Pretexting and Posting Phishing and Vishing Pharming and Evil Twin Typosetting and Tabnapping Scavenging, Shoulder Surfing, and Lebanese Looping Skimming, Carding, Chipping, and Eavesdropping Case Study: Shadowcrew Malware

Spyware and Adware Scareware and Ransomware Keylogging Trojan Horse, Time Bomb and Trap Door Pack sniffer, Rootkit, and Superzapping Viruses Worms Bluesnarfing and Bluebugging Preventing and Detecting Computer Fraud and Abuse The Sarbanes-Oxley and Foreign Corrupt Practices Acts Control Framework COSO's Internal Control Framework COSO's Enterprise Risk Management Framework The ERM Framework versus the Internal Control Framework COBIT Framework Make Fraud Less Likely to Occur Increase the Difficulty of Committing Fraud Improve Detection Methods Reduce or Recover from Fraud Losses Case Study: The Greater Providence Deposit & Trust Embezzlement