Offences of computer forgery and counterfeiting have become rampant as it is very easy to counterfeit a document like birth certificate and use the same to perpetuate any crime. The authenticity of electronic documents hence needs to be safeguarded by making forgery with the help of computers abs explicit offence punishable by law.
When a perpetrator alters documents stored in computerized form, the crime committed may be forgery. In this instance, computer systems are the target of criminal activity. Computers, however, can also be used as instruments with which to commit forgery. A new generation of fraudulent alteration or counterfeiting emerged when computerized color laser copiers became available. These copiers are capable of high-resolution copying, modification of documents, and even the creation of false documents without benefit of an original, and they produce documents whose quality is indistinguishable from that of authentic documents except by an expert.
These schemes take very little computer knowledge to perpetrate. Counterfeit checks, invoices and stationery can be produced using scanners, color printers, and graphics software. Such forgeries are difficult to detect for the untrained eye. It is relatively easy to scan a logo into a computer system and go from there.
Common Types of Computer Fraud’-
Source: Computer Fraud and Information Security, Chapter 3: “The Computer as a Tool for Fraud.” By: Joseph T. Wells, CFE, CPA, Chairman and Founder of the Association of Certified Fraud Examiners, Austin, Texas.