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AIS chapter 5 definitions
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12
Accounting
Undergraduate 3
03/11/2015

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Term
An intentional act where the intent i to destory a system or some of its components.
Definition
Sabotage
Term
A text file created by a Web site and stored on a visitor's hard drive. Stores information about who the user is and what the user has done on this site.
Definition
Cookies
Term
Any and all means a person uses to gain an unfair advantage over another person.
Definition
Fraud
Term
Typically, businesspeople who commit fraud. White-collar criminals usually resort to trickery or cunning, and their crimes usually involve a violation of trust or confidence.
Definition
White-Collar Criminals
Term
fraud happens when people who are entrusted to manage the assets of an organisation steal from it.  fraud involves third parties or employees in an organisation who abuse their position to steal from it through fraudulent activity.
Definition
Misappropriation of assets
Term
Intentional or reckless conduct, whether by act or omission, that results in materially misleading financial statements.
Definition
Fraudulent financial reporting
Term
A person's incentive or motivation for commiting fraud.
Definition
Pressure
Term
The condition or situation that allows a peron or organization to commit and conceal a dishonest act and convert it to personal gain.
Definition
Opportunity
Term
Concealing the theft of cash by means of a series of delays in posting collections to accounts. For example, a perpetrator steals customer A's accounts receivable payment. Funds received at a later date from customer B are used to pay off customer A's balance. Funds from customer C are used to pay off B's balance, and so forth.
Definition
Lapping
Term
write or use (a check, bill, or receipt) fraudulently.
Definition
Kiting
Term
The excuse that fraud perpetrators use to justify their illegal behavior.
Definition
Rationalization
Term
Any illegal act for which knowledgeof a computer is essential for the crime's perpetration, investigation, or prosecution.
Definition
computer fraud
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