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14 Cards in this Set
- Front
- Back
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Sabotage |
An intentional act where the intent is to destroy a system or some of its components. |
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Cookie |
A text file created by a Web site and stored on a visitor's hard drive. Cookies store information about who the user is and what the user has done on the site. |
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Fraud |
Any and all means a person uses to gain an unfair advantage over another person. |
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White-Collar Criminals |
Typically, business people who commit fraud. White-collar criminals usually resort to trickery or cunning, and their crimes usually involve a violation of trust or confidence. |
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Corruption |
Dishonest conduct by those in power which often involves actions that are illegitimate, immoral, or incompatible with ethical standards. Examples include bribery and bid rigging. |
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Investment Fraud |
Misrepresenting or leaving out facts in order to promote an investment that promises fantastic profits with little or no risk. Examples include Ponzi schemes and securities fraud. |
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Misappropriation of Assets |
Theft of company assets by employees. |
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Fraudulent Financial Reporting |
Intentional or reckless conduct, whether by act or omission, that results in materially misleading financial statements. |
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Pressure |
A person's incentive or motivation for committing fraud. |
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Opportunity |
The condition or situation that allows a person or organization to commit and conceal a dishonest act and convert it to personal gain. |
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Lapping |
Concealing the theft of cash by means of a series of delays in posting collections to accounts receivable. |
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Check Kiting |
Creating cash using the lag between the time a check is deposited and the time it clears the bank. |
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Rationalization |
The excuse that fraud perpetrators use to justify their illegal behavior. |
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Computer Fraud |
Any type of fraud that requires computer technology to perpetrate. |
