The perception of management on computer-related crime

Abstract

This report has sought to determine what is a computer-related crime, what the perceptions of management are on computer-related crime, and the extent and magnitude of any such crimes. An extensive literature review was performed in order to identify a definition of what is a computer-related crime as well as what constitutes such a crime. The study also sought to identify what South African legislation is currently available for the prosecution of such crimes and also includes a review of the legal situation pertaining to computer crime in both the United Kingdom and the United States of America. Based on the literature examined, a control methodology is presented that seeks to assist management in the prevention and detection of computer-related crimes. To measure the perceptions of management of local organisations, data were collected from a representative sample of such organisations within the Eastern Cape that included manufacturers, retailers, financial institutions, service providers, educational institutions and municipalities. The questionnaire was designed to obtain a definition of computer-related crime as well as what constitutes such a crime in order to support that definition identified within this study. This survey also sought to identify all occurrences of such crimes within the sample population. A third objective of the survey was to determine who management perceive is responsible for the detection and prevention of such crimes. The findings from this survey supported the definition of a computer-related crime as identified within this study, as well as what constitutes such a crime. The survey identified that management rely on the internal audit department and the data processing department to prevent such crimes, whilst management assisted by the external auditors are responsible for detecting such crimes. The survey also revealed that there is a definite incidence of such crimes within the surveyed geographical region and that very few computer-related crimes are in fact being prosecuted. The survey revealed that management are solely responsible for the detection and prevention of computer-related crime within their organisations, but they are assisted in this regard by their external auditors. This study has sought to show that computer-related crime is more than just a technical problem, that it is a problem that involves personnel as well. Management appear not to be treating the subject with the seriousness it deserves even though computer-related crime appears to be on the increase. When such crimes are reported, the perpetrators are usually not prosecuted even though the monetary effects can run into tens and even hundreds of thousands of Rands.