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ACC 340 (Chapter 5)
Accounting Information Systems
50
Accounting
05/03/2010

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Term
Cookie
Definition
A text file created by a Web site and stored on a visitor's hard drive.
Term
Sabotage
Definition
An intentional act where the intent is to destroy a system or some of its components.
Term
Fraud
Definition
Any and all means a person uses to gain an unfair advantage over another person.
Term
White-Collar Criminal
Definition
Typically businesspeople who commit fraud.
Term
Misappropriation of Assets
Definition
An internal fraud in which an employee or group of employees use or steal company resources for personal gain.
Term
Fraudulent Financial Reporting
Definition
Intentional or reckless conduct, whether by act or omission, that results in materially misleading financial statements.
Term
Pressure
Definition
A person's incentive or motivation for committing fraud.
Term
Opportunity
Definition
The condition or situation that allows a person or organization to commit and conceal a dishonest act and convert it to personal gain.
Term
Lapping
Definition
Concealing the theft of cash by means of a series of delays in posting collections to accounts.
Term
Kiting
Definition
A fraud scheme where the perpetrator conceals a theft of cash by creating cash through transfer of money between banks.
Term
Rationalization
Definition
The excuse that fraud perpetrators use to justify their illegal behavior.
Term
Computer Fraud
Definition
Any illegal act for which knowledge of a computer is essential for the crime's perpetration, investigation, or prosecution.
Term
Hacking
Definition
Unauthorized access and use of computer systems, usually by means of a personal computer and telecommunications networks.
Term
War Dialing
Definition
Searching for an idle modem by programming a computer to dial thousands of phone lines.
Term
War Driving
Definition
The practice of driving around in cars looking for unprotected home or corporate wireless networks.
Term
War Chalking
Definition
The practice of drawing chalk symbols on sidewalks to mark unprotected wireless networks.
Term
Hijacking
Definition
Granting control of someone else's computer to carry out illicit activities, such as sending spam without the computer user's knowldege.
Term
Denial-of-Service Attack
Definition
An attacker sends so many e-mail bombs (thousands per second), often from randomly generated false addresses, that the Internet service provider's e-mail server is overloaded and shuts down.
Term
Spamming
Definition
Simultaneously e-mailing the same unsolicited message to many people, often in an attempt to sell them some product.
Term
Dictionary Attack
Definition
Using special software to guess company addresses and send them blank e-mail messages.
Term
Spoofing
Definition
Alerting an e-mail message to make it look as if someone else sent it.
Term
Patch
Definition
Code released by software developers that fixes a particular vulnerability.
Term
Password Cracking
Definition
Occurs when an intruder penetrates a system's defense, steals the file containing valid passwords, decrypts them, and use them to gain access to system resources such as programs, files, and data.
Term
Masquerading
Definition
When a perpetrator gains access to a system by pretending to be an authorized user. This approach requires that the perpetrator know the legitimate user's identification numbers and passwords.
Term
Piggybacking
Definition
When a perpetrator latches on to a legitimate user who is logging in to a system. The legitimate user unknowingly carries the perpetrator with him and he is allowed into the system.
Term
Data Diddling
Definition
Changing the data before, during, or after it is entered into the system. The change can be made to add, delete, or alter sytem data.
Term
Data Leakage
Definition
The unauthorized copying of company data, often without leaving any indication that it was copied.
Term
Salami Technique
Definition
A fraud technique in which tiny slices of money are stolen from many different accounts.
Term
Round-down Fraud
Definition
A fraud technique used in financial institutions that pay interest.  The programmer instructs the computer to round down all interest calculations to two decimal places.
Term
Phreaker
Definition
A hacker who attacks phone systems
Term
Economic Espionage
Definition
The theft of information and intellectual property.
Term
Internet Terrorism
Definition
Hackers using the Internet to disrupt electronic commerce and destroy company or individuals and other companies.
Term
Internet Misinformation
Definition
Using the Internet to spread false or misleading information.
Term
E-mail Threats
Definition
Threats sent to victims by e-mail. The threat usually require some follow-up action, often at great expense to the victim.
Term
Software Piracy
Definition
The unauthorized copying of software.
Term
Social Engineering
Definition
Using deception to obtain unauthorized access to information resources.  Access is usually obtained by fooling an employee.
Term
Identity Theft
Definition
Assuming someone's identity, almost always for economic gain, by illegally obtaining confidential information such as a social security number.
Term
Phising
Definition
Sending an e-mail pretending to be a legitimate company, usually a financial institution, and requesting information.
Term
Scavenging
Definition
Searching for corporate or personal records to gain unauthorized acess to confidential information.
Term
Shoulder Surfing
Definition
Watching people enter telephone calling card or credit card numbers or listen as they give credit-card numbers over the telephone or to a clerk.
Term
Eavesdropping
Definition
Observing data transmissions intended for someone else. One way unauthorized individuals can intercept signal is by setting up a wiretap.
Term
Spyware
Definition
Software that monitors computing habits and sends the data to someone else, often without the computer user's permission.
Term
Adware
Definition
A type of software (1) causes banner ads to pop up on your monitor as you surf the Net, and (2) collects information about the user's Web-surfing and spending habits and forwards it to the company gathering the data, often an advertising or media organization.
Term
Key Logger
Definition
Using spyware to record a user's keystrokes, e-mails sent and received, Web sites visited, and chat session participation.
Term
Logic Time Bomb
Definition
A program that lies idle until some specified circumstance or a particular time triggers it.  Once triggered, the program sabotages the system by destroying programs or data.
Term
Trap Door
Definition
A set of computer instructions that allows a user to bypass the system's normal controls.
Term
Packet Sniffers
Definition
Programs that capture data from information packets as they travel over the Internet or company networks.
Term
Superzapping
Definition
The unauthorized use of a system program to bypass regular system controls and perform illegal acts.  The superzap utility was originally written to handle emergencies, such as restoring a system that had crashed.
Term
Virus
Definition
A segment of executable code that attaches itself to an application program or some other executable system component. When the hidden program is triggered, it  makes unauthorized alterations to the way a system operates.
Term
Worm
Definition
Similar to a virus except that it is a program rather than a code segment hidden in a host program.  A worm also copies itself automatically and actively transmits directly to other systems.