Question

difference between Unintentional and Intentional AIS fraud

Answer 1

Unintensional acts are caused due to carelessness by human, failure to follow established process, and poorly supervised or trained personnel. It may be due to the data is misplaced or lost; files may be accidentally altered or erased; and erroneous or incorrect input may be entered. This type of threat includes things such as innocent or accidental errors and omissions; an poses risk to information systems and result to the greatest dollar loss. Where a business discovers an accounting error, it does its best to fix it and move on.

On contrary the intensional act is a deliberate harm or destruction to a system. It may occur due to the computer fraud (such as cyber crime), assets misappropriation, sabotage, financial statement fraud, and false data disclosure. These are illegal acts characterized by concealment, deceit, or trust violation.