w partner in crime-the computer. Crimes that have become unique due to the availability and widespread use of computers include:a.unauthorized use, access, modification, copying, and destruction of software or data;b. theft of money by altering computer records of theft of computer time;c.theft or destruction of hardware;d.use or conspiracy to use computer resources to commit a felony;e.intent to obtain information or tangible property, illegally through use of the computer. (Fraud Survey Results, 1993)Although incidents in this second category of crimes do present a serious problem, embezzlement is by far the major threat to small businesses. This is evident by the frequency of reports in the local media. Cash is the most vulnerable asset as it is the easiest for the perpetrator to convert to personal use. Firms most vulnerable to theft of money are firms that must rely on one individual to perform the duties of office manager and bookkeeper. Having more than one employee in the office provides an opportunity to effect certain internal controls, particularly separation of duties. Small business owners should review their insurance coverage for employee dishonesty. While there are no standards to determine precisely the amount of coverage necessary, the marginal cost of adding an extra $1,000 of coverage decreases as the coverage increases. A business owner should consult with an insurance agent and err on the side of caution, just to be safe. Although theft of money is a major subject when speaking of computer crime, there are also many other areas to be concerned about. Some of the computer crimes for the 21st century will include:Communication crimes (cellular theft and telephone fraud). Low-tech thieves in airports and bus terminals use binoculars to steal calling card access numbers. Thieves will park their vans along busy interstate highways and use specialized equipment to steal cellular telephone access codes from...
