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FRAUD EXAMINATION ALBRECHT & ALBRECHT. Fraud in E-Commerce. Chapter 15. Discuss Internet Statistics. Review the Fraud Triangle. Discuss Fraud Risks of E-Commerce - Pressure. Discuss Fraud Risks of E-Commerce - Opportunities. Discuss Fraud Risks of E-Commerce - Rationalization.
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FRAUD EXAMINATIONALBRECHT & ALBRECHT Fraud in E-Commerce Chapter 15
What control activities can be used to prevent E – fraud? Highlight Most Significant
What should be done to discover management fraud in E - Commerce?
What should fraud examiners endeavor to do in an examination?
Terms Match Using unique human body features to secure controls Biometrics Stealing data or personal information Data Theft Exchanging business information & transactions in electronic paperless form Digital Signatures & Certificates A signature sent over the internet E-Business
Terms Match Pretending to be someone else Falsified Identity Illegal or unauthorized viewing of information passed along a network Sniffing Mimicking another web site to trick or confuse e-mail or e-business users Spoofing Changing information in an e-mail header or IP address to hide identity Hijacking