Computer Crime and Abuse

New technologies, including computers, create new opportunities for committing crime by creating new valuable items to steal, new ways to steal them, and new ways to harm others.

Ø        Computer crime.

Computer crime is the manipulation of a computer or computer-generated data to dishonestly obtain something of value for personal gain, or to cause loss.  Computers or computer systems can be the object of the crime (destroying a company’s computer center or a company’s computer files), as well as the instrument of a crime (stealing computer lists by illegally gaining access to a computer system using a home computer).

What are some fraudulent activities that may lead to computer crime?  Some examples are:

1. Modification, copying or destruction of software or data,

2. Theft of time or money by altering computer records, or the lack thereof,

3.  The intent to illegally obtain information or tangible property through use of the computer,

4.  Theft, vandalism or destruction of computer hardware, and

 5. Obtaining unauthorized access to a computer through passwords or other login information by an unapproved user.

Ø         Computer abuse.

Computer abuse is the unauthorized use of, or access to, a computer, for purposes contrary to the wishes of the owner of the computer. Computer abusers receive intangible gains from their activities for reasons such as revenge, enjoyment or peer recognition. Abusers’ activities may not necessarily involve direct theft or damage, but damage companies’ losses in terms of time, reputation, etc. which are more difficult to identify and quantify.

One such activity is a computer virus, which is characterized by its ability to spread itself quickly from computer to computer and eventually destroy data or software, or disrupt system activities. A computer worm acts somewhat differently in that it replicates itself, filling available memory and/or storage to bring systems gradually to a halt. Employees sometimes inadvertently download unauthorized items or open e-mails of unknown senders that contain computer worms.

Source : http://www.kkb-cpa.com/blog/computer-crime-and-abuse