ABSTRACT

It is impossible to make anything foolproof because fools are so ingenious. Ralph Waldo Emerson, writer and speaker, 1803-1882

The fraudster in the workplace has an operational, day-to-day knowledge of his employer’s systems and processes and, more often than not, unobstructed access to them. For these reasons, he is in a better position to execute his crime and conceal it than the much-hyped hacker. This chapter looks at some common computer frauds, and provides advice on investigation.