Top management's view of computer related fraud

  • Authors:
  • Thomas C. Richards;Rose Knotts

  • Affiliations:
  • -;-

  • Venue:
  • ACM SIGSAC Review
  • Year:
  • 1989

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Abstract

Computer security professionals recognize that the ultimate responsibility for implementation and maintenance of computer security systems intrinsically resides with management. Regardless of the conspicuousness of the security problems of a computerized system or how nominal the cost of implementing a security system, the threat will go unchallenged if management is not convinced that a problem warrants the expenditure of funds to reduce the risks associated with computer fraud [4]. The continuing enigma of computer related fraud and its prevention are rapidly emerging as essential concerns for all levels of management.