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A Computer Abuse Technique Where Unauthorized Instructions Are Inserted into a Program

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A computer abuse technique where unauthorized instructions are inserted into a program to systemati- cally steal very small amounts, usually by rounding to the nearest cent in financial transactions


Definitions:

Credit Memorandum

A document issued by a seller to a buyer, reducing the amount the buyer owes to the seller under the terms of an earlier invoice.

Deposit In Transit

Funds that have been sent to a bank but have not yet been recorded in the bank's records or the depositor's account balance.

Outstanding Checks

Checks that have been written and recorded in the issuing company's books but not yet cashed by the recipient.

NSF Checks

Non-Sufficient Funds (NSF) checks are checks that cannot be processed due to insufficient funds in the account on which they are drawn.

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