Risks to the Public in Computers and Related Systems

Individuals and organizations who own or use computers in daily operations face many exposures to the risk of loss of hardware, software, and other computing assets, including liability arising from computing operations. Many loss prevention techniques ...

Edited by Peter G. Neumann (Risks Forum Moderator and Chairman of the ACM Committee on Computers and Public Policy), plus personal contributions by others, as indicated. Opinions expressed are individual rather than organizational, and all of the usual ...

In this paper, the authors examine how different types of fraud in most Information Technology IT environments affect an audit risk model from 2001 through 2008. Variations in IT fraud are questionable for determining the audit risks that affect audit ...