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Tampa Bay Chapter - ACFE       http://TampaBayCFE.org             May 2007

Cyberethics

We live in an exciting time in history. The widespread availability of computers and Internet connections provides unprecedented opportunities to communicate and learn. Unfortunately, although most people use the Internet as a powerful and beneficial tool for communication and education, some individuals exploit the power of the Internet for criminal or terrorist purposes.

We can minimize the harm that such individuals do by learning ourselves, and teaching young people, how to use the Internet safely and responsibly. The term "cyberethics" refers to a code of safe and responsible behavior for the Internet community. Practicing good cyberethics involves understanding the risks of harmful and illegal behavior online and learning how to protect ourselves, and other Internet users, from such behavior. It also involves teaching young people, who may not realize the potential for harm to themselves and others, how to use the Internet safely and responsibly.

The information and links below offer guidance and resources for parents and educators and for young people so that they can develop good cyberethics, and get the most out of the exciting new world of the Internet.

Cyberethics for Parents and Educators

Information technology (IT) sources, including email and Internet access, are provided for educational purposes in our nation's schools. It is necessary for students to know and adhere to their school's IT policy so that the school can continue to maintain and improve the functioning of their computing resources and to comply with Federal and State laws. A model acceptable use policy is provided at the link below.

On October 23, 2002, President Bush announced his agenda to increase Federal efforts to promote Online Safety. He also urged parents of America to take time to teach children about staying safe online. More information is available via the links below.

On September 5, 2000, in conjunction with the new Cybercitizen partnership to teach children about responsible online behavior, Attorney General Janet Reno wrote a letter to parents asking them to instill computer ethics and responsibility in their children. A new web site - www.cybercitizenship.org - represents a major national effort to provide teachers, parents and their children with a new learning tool - responsible computer use. The Web site is initially focused on providing support for parents, and will expand to assist teachers and appeal to kids. Read the press release and the letter via these links:

Cyberethics for Kids

The Department of Justice Kidspage has many resources for kids, their parents and teachers. It includes a special page on “Cyberethics for Kids” and “A Lesson Plan for Teachers of Elementary and Middle School Children” which is accessible via the links below:

TRAINING

Association of Certified Fraud Examiners

18th Annual ACFE Fraud Conference and Exhibition

Orlando, FL • July 15-20
Disney’s Coronado Springs Resort
www.FraudConference.com

Tampa Bay Chapter

8th Annual Fraud & Computer Crimes Seminar

May 8-9, 2007
Ruth Eckerd Hall
Clearwater, Florida1111 McMullen Booth Road
Clearwater, FL 33759

2005 - 2006
OFFICERS & DIRECTORS

PRESIDENT
Christine Dever, CPA, CFE
Accountabilties Consulting Services
(813) 417-1825

VICE PRESIDENT
Gary Chapman, CFE, CGAP

City of Tampa, Internal Audit
(813) 274-7163

SECRETARY
William H. Miles, CFE

Florida Department of Law Enforcement
(863) 701-1474

TREASURER
Laura Krueger Brock, CPA, CFE

Cherry, Bekaert, Holland, LLP
(727) 822-8811

DIRECTOR
Mark Dubina, CFE
Florida Department of Law Enforcement
(813) 878-7366

DIRECTOR
Ellen Wilcox, CFE

Florida Department of Law Enforcement
(727) 298-2482

DIRECTOR
Steve Hooper, CIA, CFE, CCSA
Clerk of the Circuit Court Hillsborough County, FL
(813) 276-2029 x3703

CHAPTER TRAINING
Wayne Boytim, CFE

City of Tampa, Internal Audit
(813) 274-7167


News from the ACFE

 

Royal Canadian Mounted Police Officially Recognizes CFEs

(ACFE.com) -- The Royal Canadian Mounted Police (RCMP) recently announced a decision to officially recognize the Certified Fraud Examiner (CFE) designation for its fraud investigators. Historically known as the Mounties, the RCMP is Canada’s national police service which has wide-ranging responsibilities for criminal investigations.

The History of Fraud : Help Us Tell the Story
Are you getting full value for the dollars being spent on services such as construction, major capital expenditures and other outsourced services? Are you familiar with the risks inherent in the various contract types and project delivery methods? Do you pre-qualify outsourcing service providers? Do you have a plan in place to deal risks associated with these expenditures?

Register today for the ACFE's new webinar, Fraud and Abuse in Construction and Major Capital Projects, which will be held May 31, 2007 at 2:00 p.m. (EST). This ACFE webinar will provide two hours of Continuing Professional Education (CPE) credit.


Chapter News

8th Annual Fraud & Computer Crimes Seminar
The speakers are booked, Ruth Eckerd Hall is reserved, and the registration forms are now available. All you have to do is register. Please visit our website at: http://tampabaycfe.org/seminar.htm
Another New CFE

Stacie Gettle, an internal auditor with the W. S. Badcock Corporation, was informed by the CFE that she passed the CFE Examination in January 2007.   

Congratulations Stacie!

 


Dinner Meeting News

April 10th Dinner Meeting

Steve Hooper is a Certified Internal Auditor and currently a Senior Internal Auditor with the Hillsborough County Clerk of the Circuit Court in Tampa, Florida. Steve presented "Auditing and Investigations."

Prior to his present position, Steve has held various responsibilities within the Clerk’s function. He has developed training curriculums for the Clerk in Time Management and Internal Control and conducted training sessions for all levels of employees. He is a volunteer instructor for the Institute of Internal Auditors and has spoken at many seminars and conferences.

He is a Certified Fraud Examiner and presently serves as a Director for the Tampa Bay chapter of the Association of Certified Fraud Examiners. Steve is a member of the Florida West Coast chapter of The IIA. In addition to his CFE and CIA, Steve is a Certified Government Auditing Professional and has earned The Institute’s Certification in Control Self-Assessment and an Accreditation in Internal Quality Assessment/Validation.

Steve’s presentation provided an interesting look at the audit process. Steve showed us how he uses business objectives to identify risk and the controls designed to mitigate those risks. He also showed us how evidence is gathered to support the audit conclusions and recommendations. If you have ever wondered how auditors “find” the things they do, this segment satisfied that wonder.

Dr. Lisa Bostick, Program Director, MS in Accounting at the University of Tampa and her graduate level accounting class (22 students) were the Chapter’s guests at the April 10, 2007 dinner meeting.  This is the third year that her current class joined us to learn about some of recent developments in fraud.


Cyberethics Web Sites

Internet Safety

Safety Tips for Kids on the Internet from the Federal Bureau of Investigation
(FBI publication of parent’s guidelines addressing online safety and reporting on-line offenders)

U.S. Department of Education Office of Educational Technology on Internet Safety
(links to federal reports addressing technological and non-technological approaches to protecting children online and other related resources)

Kidz Privacy
(U.S. Federal Trade Commission explains the rules (established by the FTC) for website operators to protect kids’ privacy while they are online. The rules are part of the 1998 Children’s Online Privacy Protection Act. This site provides online privacy guidelines and resources for kids, parents and educators.)

The Librarian’s Guide to Cyberspace for Parents and Kids
(The American Librarian Association offers online safety guidelines and numerous links to resources for kids and parents.)

The Children's Partnership Online
(This site provides online safety resources including online sites for families.)

GetNetWise
(This site is a project of the Internet Education Foundation that provides many resources for families including guidelines and links to educational and entertaining Internet sites appropriate for kids.)

Training / Interactive

I-Safe America
(The Internet Safety Foundation is dedicated to educate and empower youth to safely and responsibly take control of their Internet experience. Their web site offers numerous different ways to get involved and make a difference, including: chat hosts, room monitors, HTML coders and programmers, writers and editors and web surfers. I-Safe provides information on navigating and surfing the Internet to make it an exciting and safe adventure.)

Cybersmart Curriculum
(lesson plans and activity sheets for K-8 co-published by the CyberSmart School Program and MacMillan McGraw-Hill)

Net Safety-The NetSmartz Workshop
(A National Center for Missing and Exploited Children web page for parents and educators provides interactive lesson plans for ages 5-13+)

Stay Safe Online
(Microsoft and Boys and Girls of America created a 15-minute kid-friendly animated program to help children make smart choices about the use of Internet chat rooms, e-mail and online behavior. Hosted by Shaquille O’Neal.)

SafeSurfin.com
(AOL provides resources, safety tips, activities for kids and teens and information for parents and educators.)

Internet Security

StaySafeonline.info
(Sponsored by the National Cyber Security Alliance, this site offers cyber security information, a self-guided security test, educational materials and Internet resources.)

Consumer Information Security
(The Federal Trade Commission provides information for consumers and businesses on computer security and safeguarding personal information, including a link to a "Consumer Information Security" video, a fact sheet on "How to Stay Safe Online if you Use High-Speed Internet Access," and a "Safe Cyber Surfer" quiz and other "fun stuff" for kids.)

CERIAS / Purdue University
(This university center offers information on computer, network and communications security educational programs and events: seminars, free teacher workshops, continuing education, scholarship programs, Masters degree and K-12 resources.)

Computer Security Resource Center - CSRC
(The Computer Security Division (CSD) is one of eight divisions within the National Institute of Standard and Technology's Information Technology Laboratory that works to improve the security of information systems. The CSD's Computer Security Resource Center (CSRC) site provides news, services and guidance to the user, vendors and the federal community on securing IT planning, implementation, managment and operation.)

Internet Responsibility

There's One More Talk You Need to Have
(The Department of Justice Computer Crime and Intellectual Property Section's Chief, Martha Stansell-Gamm wrote this article that was published by Newsweek regarding the need for parents to find out what their children are doing online and to teach their children how to be good citizens on the NET.)

Responsible Computing in U. Va.
(Students, faculty and staff at the University of Virginia are provided "responsible computing" and policy information on their University's web site in support of its mission of teaching, research, and public service.)

Model Acceptable Use Policy for IT Resources in the Schools
(It is necessary for students to know and adhere to their school's information technology (IT) policy so that the school can continue to maintain and improve the functioning of their computing resources and to comply with Federal and State laws. It is important that parents discuss these rules with their student to ensure he or she understands them. A model acceptable use policy is provided by the Department of Justice Computer Crime and Intellectual Property Section.)

Arlington Public Schools Acceptable Use Policy
(The Virginia Arlington Public Schools post their "Acceptable Use Policy" procedures and guidelines for their students and staff on their web site. Responsibility for appropriate behavior on school computer networks is addressed within the section on "Code of Ethics.")

United States Copyright Office
(U.S. Copyright Office site provides copyright information and online services.)

Piracy and the Law
(The Business Software Alliance explains the legal responsibilities for individuals and businesses, large and small. This site provides additional information on types of piracy, tools and resources, and reporting software piracy.)

Pro Music
(This is an international web site that supports legitimate online music services and provides answers to questions about copyright laws for online music.)

Training / Interactive

Copyright Kids
(This site was developed by a subcommittee of the Friends of Active Copyright Education (FAİİE), an initiative of the Copyright Society of U.S.A., to teach school-age children the basics of copyright law. Learning activities and tools provided include quizzes, sample permission letters, directions on copyright registration and relevant links.)

Cyberethics for Kids
(U.S. Department of Justice offers teachers a lesson plan outline and exercises for K-8.)

Cybercitizenship.org
(The Cybercitizen Partnership Awareness Campaign offers approaches for teaching children about cyberethics, cybercrime information, and links to adult and youth resources.)

Play It Cyber Safe
(This Web site provides children, parents and teachers the opportunity to prevent cyber crime through knowledge of the law, knowledge of their rights and the ability to avoid misuse on the Internet. This site was created by the Business Software Alliance and the Hamilton Fish Institute at the George Washington University. It is a Cyber-Crime and Intellectual Property Theft Prevention and Education Project funded by the United States Department of Justice to educate the public on cyber-crime and intellectual property theft.)


President's Message

It is hard to believe we are almost at the end of another year. We had many interesting topics for our dinner meetings from Technology Fraud, Arson Fraud, Handwriting analysis, Mortgage fraud, and Auditing and Investigations. Thank you again to all of our wonderful speakers for sharing the expertise and experience.

We have our two day seminar coming May 8th and 9th and want everyone to register soon! We have a great variety of Hot fraud issues with speakers from several backgrounds. The CPE is 14 hours and lunch is provided both days. It will be held at Ruth Eckerd Hall in Clearwater. Please see our website for all of the details and registrations.

We have had a great year with an active student population from all of the Universities. A special thank you to Lisa Bostick from University of Tampa and Gerry Landers from University of South Florida. It was a pleasure to have your students attend and we look forward to increase the student activities and our future members.

Please get involved. We have a very large Chapter here in the Tampa Bay Area with an excellent array of skills, knowledge, and experience. It’s time to share and give back! Please let us know anytime you go out and speak to the community and groups and share information about our Chapter as we have information you can bring with you and would like to share these visits with the Chapter.

We will have one more newsletter before the summer break, however, the website is continuously updated. We ask that you continue to send your questions and comments to the website or email the directors and/or officers and we will get back to you through the summer.


Christine A. Dever, CPA, CFE