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In 2015 and 2016, a series of cyberattacks using the SWIFT banking network were reported, resulting in the successful theft of millions of dollars. [1] [2] The attacks were perpetrated by a hacker group known as APT 38 [3] whose tactics, techniques and procedure overlap with the infamous Lazarus Group who are believed to be behind the Sony attacks.
SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).
Malicious code is a broad category that encompasses a number of threats to cyber-security. In essence it is any “hardware, software, or firmware that is intentionally included or inserted in a system for a harmful purpose.” [6] Commonly referred to as malware it includes computer viruses, worms, Trojan horses, keyloggers, BOTs, Rootkits, and any software security exploits.
Information security awareness is one of several key principles of information security. Information security awareness seeks to understand and enhance human risk behaviors, beliefs and perceptions about information and information security while also understanding and enhancing organizational culture as a countermeasure to rapidly evolving threats.
Fraud deterrence is based on the premise that fraud is not a random occurrence; fraud occurs where the conditions are right for it to occur. Fraud deterrence attacks the root causes and enablers of fraud; this analysis could reveal potential fraud opportunities in the process, but is performed on the premise that improving organizational procedures to reduce or eliminate the causal factors of ...
Trump answers questions for 7 hours in NY fraud lawsuit. MICHAEL R. SISAK. April 14, 2023 at 5:38 AM. ... James declined to answer a question about the deposition at a news conference on an ...
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Computer fraud is the act of using a computer to take or alter electronic data, or to gain unlawful use of a computer or system. [9] Computer fraud that involves the use of the internet is also called internet fraud. The legal definition of computer fraud varies by jurisdiction, but typically involves accessing a computer without permission or ...