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206 Chapter 8
first audit of the year may occur in month one of quarter one. The next audit may occur in
month three of quarter three. Then, when the next year comes around, you have rotated to
another month or even changed to quarters two and four. The point is not which months
and quarters audits are conducted, but that they are done in an unpredictable fashion that
only you and your trusted few will know.
Endnotes
1. Rittinghouse, John W. , and William M. Hancock . Cybersecurity Operations
Handbook , First ed. New York : Digital Press , 2003 .
2. See http://isc.sans.org/trends.html .
3. Computer Security Institute. “ 2002 CSI/FBI Computer Crime and Security
Survey. ” Richard Power, 2003, at http://www.gocsi.com .
4. Internet Fraud Complaint Center. “ IFCC Annual Internet Fraud Report, January 1,
2001 to December 31, 2001, ” at http://www1.ifccfbi.gov/strategy/statistics.asp .
5. Garner Bryan A., (ed.) . Black’s Law Dictionary , 7th ed. Cleveland, OH: West Group,
1999 .
6. Ibid.
7. Ibid.
8. Wells Joseph T. , and Gilbert Geis . Fraud Examiners Manual , 3rd ed., Vol 1.
Association of Certified Fraud Examiners, Inc , 1998 .
9. See note 5. See also, The Merriam Webster Dictionary, Home and Offi ce Edition.
Springfield, MA: Merriam-Webster, 1995.
10. Downes John , Jordan Elliot Goodman . Barron’s Dictionary of Finance and
Investment Terms , 5th ed . Hauppauge, NY : Barron’s Educational Series , 1998 .
11. See note 5.
12. Ibid.
13. See note 4.
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