Potential Offenders
Programmers who have detailed knowledge of a program.
Employees or former employees.
Vendor or contractor programmers.
Financial system programmers.
Computer users.
Computer operators.
Crackers.
Methods of Detection
Comparison of program code with backup copies of the program.
Tracing of unexpected events of possible gain from the act to suspected perpetrators.
Detailed data analysis, including analysis of program code (e.g., you may detect a virus because a file increases in size when it is modified or because disk space decreases).
Observation of financial activities of possible suspects (especially for salami attacks).
Testing of suspect programs.
Examination of computer audit logs for suspicious programs or pertinent entries (e.g., log entries that show that many programs were updated at the same time) (especially for viruses).
Transaction audits.
Evidence
Output reports.
Unexpected results of running programs.
Computer usage and file request journals.
Undocumented transactions.
Analysis test program results.
Audit logs.
Kavungya answered the question on May 17, 2019 at 08:58
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