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33 Cards in this Set
- Front
- Back
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intentional or reckless conduct, whether by act or omission, that results in materially misleading financial statements
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fraudulent financial reporting
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The three elements necessary for fraud to occur
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pressure, opportunity and rationalization
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Three types of pressures that contribute to fraud
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financial pressure, lifestyle pressure, emotional feelings and problems
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Missappropriation of company A/R funds, then use subsequent payments to fill in previous hole
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lapping
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Overdraft an bank account, before cheque bounces, overdraft another bank account to fill that hole
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kiting
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theft of information and intellectual property
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economic espionage
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Five kinds of computer fraud classifications
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input, output, processor, computer instructions, data
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computer fraud committed through unauthorized system use, including the theft of computer time and services is classified under
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processor fraud
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Computer fraud that is accomplished by tampering with the software that processes the data is classified under
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computer instructions fraud
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Changin data before, during, or after it is entered into the system
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data diddling
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unauthorized copying of company data
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data leakage
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this occurs when server receives so many e-mail bombs that it overloads and crashs
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Denial of service attack
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The act which perpetrators observe private communications or transmissions of data
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eavesdropping
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Creating an email so it looks like somebody else sent it
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spoofing
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unauthorized access and use of computer systems
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hacking
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hackers that attack phones systems to access, steal and destroy data through the phonelines
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phreakers
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watching people as they enter telephone calling card or credit card numbers
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shoulder surfing
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Ways which identity thieves steal data
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shoulder surfing, scavenging, phishing, redirecting email
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sending out an email pretending to be a legitimate company to gain access to person identity information
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phishing
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When hackers use the internet to disrupt regular commerce and communications
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internet terrorism
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A program that lies idle until some specified circumstance or a particular time triggers it. It sabotages the system by destroying programs and data
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logic time bomb
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Programs that capture data from information packats
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packet sniffers
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tapping into a telecommunications line and altching on to a legitimate user before the user logs in the system
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piggy backing
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"Thin slices of money stolen over a period of time" such that expenses all rise in same proportion to avoid detection
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salami technique
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Impersonation social agencies to trick employees into providing confidential information
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social engineering
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Spammers stage _____ _____ designed to uncover valid e-mail addresses
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dictionary attacks
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a ____ _____ is a particular form of spyware that records computer activities, such as keystokes, emails etc.
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key logger
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Unauthorized use of system programs to bypass regular system controls and perform illegal acts
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Superzapping
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Bypassing normal system controls
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trap door or back door
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Authorized computer instructions in an authorized program. Such program launch denial of service attacks
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Trojan horse
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searching for idle modems to dial thousands of phones ___ _____, with broadband it is called ___ ______
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war dialing, war driving
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A segment of executable code that attaches itself to software, it destroys or alter data, programs and files. Contagious and easily spread.
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Virus
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Stand alone as opposed to parasiting off a regular program, capable of replicating itself. Generally do more damage
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Worms
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