4Ed_CCH_Forensic_and_Investigative_Accounting_Solutions_15

4Ed_CCH_Forensic_and_Investigative_Accounting_Solutions_15...

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© 2009 CCH. All Rights Reserved. Chapter 15 167 Chapter 15 Cybercrime Management: Legal Issues CHAPTER SUMMARY Overview This chapter deals with identifying cybercrimes, developing a basic understanding of how such crimes can occur over the Internet, and trying to f nd a way to deal with these criminal activities. Cybercrimes: An Introduction The U.S. Attorney General’s Annual Report chronicles cybercrimes related to intellectual property. In addition, the Bureau of Justice has begun a plan to collect cybercrime statistics and expects to survey 36,000 businesses in the Spring of 2005. For 2004, cybercrime statistics are available from CSI/FBI Computer Crime and Security Survey (http://i.cmpnet.com/gocsi/db†area/pdfs/fbi/FBI2004.pdf) . A sampling of the information in the report shows the most common complaints within the last 12 months from the respondents: Most common problems: Virus attacks . ............................................................................................................................................... 78% Insider abuse of net access . ......................................................................................................................... 59% Laptop/Mobile Theft . .................................................................................................................................. 49% Unauthorized access to information . .......................................................................................................... 39% System penetration . ..................................................................................................................................... 37% Denial of service . ........................................................................................................................................ 17% Theft of proprietary information . ................................................................................................................ 10% System sabotage, f nancial fraud, and telecom fraud were at f ve percent or lower for the survey group. Among the survey group, the estimated loss from cybercrimes for 2004 was $141,496,560. The six greatest losses were attributed to viruses, denial of service attacks, theft of proprietary information, insider Internet abuse, abuse of wireless network, and f nancial fraud. ¶15,001 Net Frauds Net frauds ensnare unsuspecting Internet users into giving up their resources to an online criminal. The number and variety of frauds that have occurred on the Internet defy classi f cation. In traditional cases of fraud, the victim’s greed and unwariness lead to exploitation by the criminal. Greed and unwariness underlie net frauds also. Net frauds are based on techniques that have been used in the past with letters and phone calls, but now criminals with no more technological skill than knowing how to send e-mail are successfully executing these cybercrimes. The frauds can range from bank fraud, in which a victim’s bank account number is requested in order to deposit cash in the
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4Ed_CCH_Forensic_and_Investigative_Accounting_Solutions_15...

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