Managing and controlling computer misuse

This paper argues that many of the losses owing to computer‐related fraud could be avoided if organizations adopt a more pragmatic approach in dealing with such incidents. The paper suggests that in implementing controls, both within organizations and computer systems, a balanced approach be adopted. Such an approach should place equal emphasis on technical, formal and informal interventions. The argument is conducted by reviewing the nature of security breaches that have taken place in different parts of the world.