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Small businesses have an average life span of only five years. They are especially prone to failure due to inadequate internal controls, as well as a lack of capital and technological resources which could protect their assets. One of the most prevalent internal problems that face the modern business world is cyber fraud. Cyber fraud occurs when advanced technologies are used to steal money or property, gain illegal access to information systems, partake in credit card fraud, or initiate Internet scams. This work teaches those being held accountable when cyber fraud is detected – auditors, business owners and managers – how to be aware of the dangers the small business can face, and how to ensure that adequate controls are in place for its prevention and detection. It focuses on the key areas of vulnerability and equips readers with the necessary tools to meet their responsibilities.
Author Biography
JACK BOLOGNA, BBA, JD, CFE, is President of Computer Protection Systems, Inc. His numerous publications include The Accountant’s Handbook of Fraud and Commercial Crime (Wiley).PAUL SHAW is the Editor and Publisher of Computing & Communications: Law and Protection Report and Assets Protection, periodicals that ship to over 4,000 individuals.
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