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Reviews the findings of the Audit Commission′s fifth triennial report on computer fraud and abuse, published in October 1994. This shows that, while computer fraud and abuse is a growth industry, many organizations do not seem to take computer security seriously. Also considers a survey conducted by an undergraduate of Leeds Metropolitan University. This reached broadly similar conclusions. Many organizations do not have basic computer security procedures in place. Simple matters such as proper management of passwords and virus checking are often neglected. Management should ensure basic procedures are in place. These low‐cost procedures can do much to reduce the incidence of computer fraud and thereby avoid the associated cost and inconvenience.

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