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2.3.4 Internal attacks
ОглавлениеFraud by insiders has been an issue since businesses started hiring people. Employees cheat the firm, partners cheat each other, and firms cheat their shareholders. The main defence is bookkeeping. The invention of double-entry bookkeeping, of which our earliest records are from the Cairo of a thousand years ago, enabled businesses to scale up beyond the family that owned them. This whole ecosystem is evolving as technology does, and its design is driven by the Big Four accounting firms who make demands on their audit clients that in turn drive the development of accounting software and the supporting security mechanisms. I discuss all this at length in Chapter 12. There are also inside attacks involving whistleblowing, which I discuss below.