Other Types of Fraud FRAUD EXAMINATION ALBRECHT & ALBRECHT Fraud in E-Commerce Chapter 15

Other Types of Fraud Discuss Internet Statistics

Other Types of Fraud Review the Fraud Triangle

Other Types of Fraud Discuss Fraud Risks of E- Commerce - Pressure

Other Types of Fraud Discuss Fraud Risks of E- Commerce - Opportunities

Other Types of Fraud Discuss Fraud Risks of E- Commerce - Rationalization

Other Types of Fraud What is the best way to prevent E – Fraud?

Other Types of Fraud List & Comment on Internal Control Components

Other Types of Fraud Discuss Topics in Risk Assessment

Other Types of Fraud What control activities can be used to prevent E – fraud? Highlight Most Significant

Other Types of Fraud What should be done to discover management fraud in E - Commerce?

Other Types of Fraud What should fraud examiners endeavor to do in an examination?

Other Types of Fraud What is one thing that should be done with E – businesses?

Other Types of Fraud Terms Match Using unique human body features to secure controls Stealing data or personal information A signature sent over the internet Exchanging business information & transactions in electronic paperless form Biometrics Data Theft Digital Signatures & Certificates E-Business

Other Types of Fraud Terms Match Pretending to be someone else Illegal or unauthorized viewing of information passed along a network Changing information in an e- mail header or IP address to hide identity Mimicking another web site to trick or confuse or e- business users Falsified Identity Sniffing Spoofing Hijacking