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12 Cards in this Set
- Front
- Back
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Sabotage
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An intentional act where the intent is to destroy a system or some of its components
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Cookie
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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
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Any and all means a person uses to gain an unfair advantage over another person
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White-Collar Criminal
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Typically, businesspeople 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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Misappropriation of Assets
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(employment fraud)
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Fraudulent Financial Reporting
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Intentional or reckless conduct, whether by act or omission, that results in materially misleading financial statements
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Pressure
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A person's incentive or motivation for committing fraud
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Opportunity
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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
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Concealing the theft of cash by means of a series of delays in posting collections to accounts. (Ex: a perpetrator steals customer A's accounts receivable payment. Funds received at a later date from customer B are used to pay off customer A's balance. Funds from customer C are used to pay off B's balance and so forth.
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Kiting
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A fraud scheme where the perpetrator conceals a theft of cash by creating cash through the transfer of money between banks. (Ex: Suppose a perpetrator opens checking accounts in banks A,B, and C. Then the perpetrator "creates" cash by depositing a 1000 check from bank A into bank B and then withdraws the 1000 from bank B...
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Rationalization
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The excuse that fraud perpetrators use to justify their illegal behavior
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Computer Fraud
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Any illegal act for which knowledge of a computer is essential for the crime's perpetration, investigation, or prosectuion
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