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 Known as a “penumbra right.”

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Chapter Two Ethical & Legal Issues.
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Presentation on theme: "Chapter Two Ethical & Legal Issues."—
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1 Chapter Two
powerpoint theme Ethical & Legal Issues
hipaa compliance We think you have liked this presentation. If you wish to
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patent law
2 Why
system. Share buttons a Code
are a littleofbitEthics?
lower. Thank you!
Not all people act ethically under all
Buttons: circumstances.
Written guidelines are not a guarantee, but ethical codes help keep honest people
honest!

13
3 IRREGULAR AND ILLEGAL ACTS
Irregular act :
re ects an intentional violation of Cancel Download
corporate policies
or
regulatory requirements
or an unintentional breach of law
Illegal act :
represents a willful violation of law

4 EXAMPLES Fraud Computer crimes

Nonconformity with agreements & contracts between the organization & third
parties
Violations of intellectual property rights
Noncompliance with other regulations & laws.

5 Unethical and Illegal Behavior

Categories
Ignorance
Accident
Intent
Deterrence
Feare of penalty
Probability of being caught
Probably of penalty being administered

6 Overview of Responsibilities
Plan the IT audit engagement based on an assessed level of risk that irregular and
illegal acts might occur, and that such acts could be material to the subject matter
of the IT auditor’s report.
Design audit procedures that consider the assessed risk level for irregular and
illegal acts.
Review the results of audit procedures for indications of irregular and illegal acts.

7 Report suspected irregular and illegal acts

Assume that the act is not isolated;
Determine how the act slipped through the internal control system;
Broaden audit procedures to consider the possibility of more acts of this nature;
Conduct additional audit procedures;
Evaluate the results of expanded audit procedures;

8 Consult with legal counsel and possibly corporate governance bodies to

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estimate the potential impact of the irregular and illegal acts, taken as a whole, on
the subject matter of the engagement, audit report and organization.
Report all facts and circumstances
We think youof have
the irregular
liked this and illegal acts
presentation. (whether
If you wish to
suspected or con rmed) if the acts have a material e ect on the subject matter
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the engagement and/or the system.
organization.
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Distribute the report to appropriate internal parties, such as managers who are at
least one level above thoseButtons:
who are suspected or con rmed to have committed
the acts, and/or corporate governance bodies.

9 Regulatory & Legal Issues 13

Auditors need a working knowledge of regulations and laws so they at least can
determine when to refer matters to legal counsel.
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10 Legal Contracts
A contract is an agreement between or among two or more persons or entities
(businesses, organizations or government agencies) to do, or to abstain from
doing, something in return for an exchange of consideration.
Law provides remedies, including recuperation of losses or speci c performance.

11 Employment Contracts Unilateral Contract – Employee is not bound.

Cannot include that employee must work for stated period of time.

12 Con dentiality Agreements

Employee agrees not to divulge con dential information
Should describe nature of protected information
List permissible uses of such information
Identify remedies for non-compliance
State term of agreement

13 Trade Secret Agreements

A trade secret re ects a wide array of information that derives independent
economic value from not being widely disclosed or readily ascertainable.
Enforceable for inde nite period of time.

14 Discovery Agreements
For employees hired to develop ideas and innovations.
Agreement transfers ownership of discovery to employer.
Prevents employees from claiming the discovery as their own property.

15 Non-Compete Agreements
Employee agrees to not work for competing employer (including self) for
Speci ed time (must be reasonable)
Speci ed geography
Prevents employee from working for other companies in connection with the
design or sale of a competitive product.
Monetary remedy may be awarded to company for violation
 16 Trading Partner Contracts
Rati es agreements between companies & their trading partners with written 
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contracts.
IT auditors examine Trading Partner Contracts as to the sale and purchase of
goods and services. We think you have liked this presentation. If you wish to
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18 Computer Crime & Intellectual Property
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Computer Crime includes any behaviors that are deemed by states or nations to
be illegal
hacking into an entities network
stealing intellectual property
sabotaging a company’s database 13
denying service to others who wish to use a Web site
harassing or blackmailing someone
violating privacy rights Cancel Download
engaging in industrial espionage
pirating computer software
perpetrating fraud
and so on.

19 Intellectual Property
Intellectual Property (IP) referst to valuable creations of the mind.
Most of computer crime involves the theft or misuse of Intellectual Property (IP).
Two Categories of Intellectual Property:
Industrial Property
Patents, trademarks
Individual Property
Copyrights of literary and artistic works.

20 Cyber Information Crimes

Three Breaches involving electronic information:
Con dentiality – Access without authorization
Integrity – Modi cation of data without authorization
Availability – Authorized user denied access

21 Auditors & Cybercrime

Auditors need general knowledge of cybercrime law
Auditors may run across suspicious activities
May help companies ward o potential acts.

22 Privacy Known as a “penumbra right.”

Existing Laws narrow in scope, but expanding in response to the seriousness of
the problem.
The international community is working to protect privacy rights (e.g., EU “Safe
Harbor”)

23 What is protected?
Any personally identi able information, factual or subjective, that is collected by
an organization.
Information is considered private if it can be speci cally tied to or identi ed with
an individual.

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24 Subjective Information
Factual Information
Age
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Name
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Income
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Ethnicity
Blood type Buttons:
Biometric images
DNA
Credit card numbers
Loan information 13
Medical records
Opinions
Evaluations
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Comments
Disciplinary actions
Disputes

25 IT Auditor’s Role in Privacy

To ensure that management develops, implements and operates sound internal
controls aimed at the protecting private information it collects and stores during
the normal course of business.
To assess the strength and e ectiveness of controls designed to protect
personally identi able information in organizations.

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Chapter 1 – Introduction to Law
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and the Malaysian Legal
System - ppt video online…
Di erence
between …. 13
Agreement &
Contract…. … -…
INTRODUCTION
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INTELLECTUAL
PROPERTY RIGHTS -
ppt download
Concept of Law and
Sources of Law -
ppt video online
download
GEOGRAPHICAL
INDICATIONS AND
APPELLATIONS OF
ORIGIN
Intellectual
Property rights
(IPR) - ppt
download

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