Manual for Investigation of Computer-related Incidents of Intentionally Caused Losses, Injuries, and Damage [open pdf - 1MB]
"Unauthorized acts involving computer systems result or could result in losses, damages, or injuries and are occurring with increasing frequency and seriousness. This is caused by the increasing numbers of computers, the proliferation of computer applications in vital and sensitive activities of society, and the lagging means and resources applied to protection. Unauthorized acts range from criminal acts as defined by criminal law to civil disputes, acts resulting in private sanctions, and disputes between people or organizations. These acts involve computers in three ways: 1. A computer can be the subject of the act such as in vandalism causing hardware damage, software failures, or media (data and their containers) losses. 2. A computer can represent a unique environment in which an act can occur--such as the theft of a computer program. 3. A computer can be used as a tool in the perpetration of an act where the act and its results may not be associated with computer processing."
U.S. Dept. of Energy, Office of Science and Technical Information: http://www.osti.gov/