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33 Cards in this Set

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