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

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Presentation on theme: "Other Types of Fraud FRAUD EXAMINATION ALBRECHT & ALBRECHT Fraud in E-Commerce Chapter 15."— Presentation transcript:

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

2 Other Types of Fraud Discuss Internet Statistics

3 Other Types of Fraud Review the Fraud Triangle

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

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

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

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

8 Other Types of Fraud List & Comment on Internal Control Components

9 Other Types of Fraud Discuss Topics in Risk Assessment

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

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

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

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

14 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

15 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 e-mail or e- business users Falsified Identity Sniffing Spoofing Hijacking


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