The technology that allows college staff easy access to the institution's telecommunications services can be used for unauthorized access. Although detection and prevention of abuse are difficult, the best way to limit losses is to anticipate the attempt, frustrate the perpetrator, monitor for unusual activity, and take immediate action. (MSE)

This article argues that, to be effective and ethical organizations, colleges and universities should develop and implement codes of conduct and staff training programs in business ethics and fraud prevention, which are most logically managed by the internal audit department of the institution. (MSE)