Academic literature on the topic 'Internet fraud Prevention'
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Journal articles on the topic "Internet fraud Prevention"
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Samoilenko, Olena, and Kateryna Titunina. "Internet fraud: technologies of performance, ways of counteraction and prevention." ScienceRise: Juridical Science, no. 2(16) (June 30, 2021): 65–70. http://dx.doi.org/10.15587/2523-4153.2021.235769.
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The article proves that the separation of technologies for committing fraud on the Internet allows you to determine the causal complexes. As a result, it is possible to effectively influence the prevention and counteraction of the corresponding type of crime. The author concludes that it is necessary to introduce into the practice of law enforcement and other government agencies effective tools for preventing and combating Internet fraud. He sees such a tool as outreach activities and modes of action that will block the determinants of criminal behavior in cyberspace. In order to concretize the specified means of prevention, it also deepens the theoretical basis regarding the system for preventing Internet fraud. So, the author comes to the conclusion that counteraction is a system of measures and methods of activity not only of law enforcement agencies, but also of other state and non-state bodies, while among these measures there are measures to prevent certain types of crimes. The article indicates that in the process of implementing a certain type of cybercrimes by criminals, they talk about the technologies of criminal activity as complexes of interrelated crimes, united by a single criminal purpose. For the commission of Internet fraud in the technology of criminal activity, there are typically ways of committing crimes in the use of computers, systems and computer networks and telecommunication networks (provided for in Section XVI of the Criminal Code of Ukraine) and Art. 200 of the Criminal Code of Ukraine. As a result of the analysis of the materials of the forensic practice of investigating fraud on the Internet, two main technologies have been identified: 1) the seizure of funds using phishing sites (the methods of reporting false information from the victim and its content have been updated) 2) the seizure of funds using a bank payment card and / or ATM (the variability of the method of manipulating information has been updated)
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Sharma, Neha, Dhiraj Sharma, and Arun Aggarwal. "Internet of Things and Banking Frauds-Friends or Foes? A Study of Indian Public and Private Sector Banks." Journal of Computational and Theoretical Nanoscience 17, no. 6 (June 1, 2020): 2596–604. http://dx.doi.org/10.1166/jctn.2020.8935.
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Ever since the introduction of banking business in this complex structure of human living, banks are believed to be one of the institutions which are recommended for trustworthiness and treasure repositories for the general public. These are the institutions which were and are still trusted for their veracity by the civilians of every nation. However, with the passage of time the increase in the technology results in the virtue of banking organization which seems to be under a big question mark and the main reason of this integrity loss of banking organizations in the present era is an epidemic known as fraud. Moreover, bank frauds are one of the crucial areas to be resolved from the angle of internet of things which includes many of the technological loopholes. Therefore, the present study aims to provide an appropriate solution to the problem of fraud in the present scenario of increasing trends of Internet of things in the banking industry especially in Indian context. The study discussed about the present fraud preventive measures used by the public and private sector banks in India and has also provided an elaborated model for fraud risk management which gives a comprehensive structure to be utilized in regard to the fraud prevention in banks.
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Godana, Hillary, Samson Wokabi Mwangi, and Panuel Mwaeke. "Security Managers’ Perspectives on Challenges Facing Commercial Banks in Preventing Frauds in Nairobi City County, Kenya." Advances in Social Sciences Research Journal 9, no. 12 (December 11, 2022): 1–12. http://dx.doi.org/10.14738/assrj.912.13539.
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This paper uses data collected for an MA Thesis on Security Managers’ perspectives on challenges facing Commercial Banks in Preventing Frauds in Nairobi County, Kenya. The study was motivated by continued rise of frauds in commercial banks in the county, despite the extensive mitigation measures put in place to deter frauds. The study established the nature of frauds prevalent in Kenya commercial banks in Nairobi County, assessed the determinants of fraud in Kenya commercial banks, determined Bank Security Managers Capacity in fraud prevention, and finally examined Security Managers perceptions on the relationship between the existing preventive measures and emerging Bank fraud trends in Nairobi County, Kenya. The study was grounded by the Fraud Triangle concept and adopted a case study qualitative design. The main method of data collection was the interview. The study comprises of 50 respondents: 39 main respondents and 11 Key Informants. The census sampling Method was used to select respondents for the study. Data was transcribed and the transcriptions coded using NVIVO software. The study established three major types of frauds; Management frauds, Non-Management Frauds and Third Party Frauds, all said to be on an increase trend. According to this study fraud rates are higher at Nairobi County (90%), than at other counties (70%). Mobile and Internet banking frauds were found to be the new threats challenging commercial banks because by their very nature because of technological sophistication, were committed from geographical location including outside the country. The study established two major determinants of frauds; Fraudsters Perspectives and institutional related factors. Major fraudster’s perspectives include; condition under which people can rationalize their prospective crimes, opportunities to commit crimes, perceived suitability of targets for fraud, technical ability of the fraudster, the possibility and likelihood of the fraud being discovered and the nature of consequences. Institutional factors that influence fraud prevalence include; weak accounting and control systems, and ineffective internal audits. According to the study, technological sophistication has outsmarted many security managers in the banking sector, because of their technological skills gaps in Fraud forensics. Finally, the study established the relationship between existing preventive measures and emerging Bank fraud trends in Nairobi County. Major policy recommendations suggested to cut frauds at the nib include; benchmarking for best internationally recognized standards such as carrying out expected and unexpected audits, enforced internal controls, regular training of security managers, and review of commercial banks organogram that will place security managers at a position to police frauds perpetrated by management.
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Kuzmin, Yury A. "PREVENTION OF TELEPHONE FRAUD (CRIMINOLOGICAL ASPECT)." Oeconomia et Jus, no. 3 (September 30, 2022): 47–54. http://dx.doi.org/10.47026/2499-9636-2022-3-47-54.
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The problems of committing fraud using telephone communication are updated. The relevance of issues related to the prevention of telephone fraud, first and foremost caller ID spoofing and phishing, is substantiated. The article analyzes the methods of preventing telephone fraud, such as the possibility of establishing the number of fraudsters through electronic search services, special free services, Viber and WhatsApp messengers, Sberbank Online, caller ID for incoming calls on "Avito" and "Yula", through applications for iPhone and Android, caller ID from "Kaspersky Lab" – Kaspersky Who Calls, through the Internet search engine "Yandex" and other applications. It is recommended to use the methods of victimologic counter-strategy in relation to telephone fakers, such as psychological self-defense, criticality (prudence) in their own actions (mainly those of a financial nature), safe behavior in a non-standard situation, a critical level of trust, awareness of possible risks. It is necessary to take precautions not to become a victim of telephone fraud, not to lose self-control and vigilance, to use all opportunities to check the source of telephone fraud, to report such cases to law enforcement agencies. Personal interest in maintaining personal security, the desire for self-defense and timely informing law enforcement agencies will become an obstacle to the spread of telephone fraud.
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Zhou, Zejiong, and Li Han. "On Social Experience, Prevention Consciousness and Network Fraud of College Students in Finance and Economics Based on Survey Data." International Journal of Education and Humanities 2, no. 1 (February 26, 2022): 18–22. http://dx.doi.org/10.54097/ijeh.v2i1.239.
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With the development of the Internet, college students suffer from network fraud in many layers, which has aroused widespread concern in the society. Based on the questionnaire survey data of the current situation of college students suffering from online fraud in financial and economic colleges, this paper uses structural equation model to analyze the relationship between social experience, prevention awareness and college students suffering from online fraud. The study found that: (1) social experience not only has a significant direct effect on college students suffering from online fraud, but also has an indirect impact on college students suffering from online fraud through the pursuit of economic independence. (2) Prevention awareness has no significant direct effect on college students suffering from online fraud. Personal information protection plays a complete intermediary role between prevention awareness and college students suffering from online fraud. Based on the research results, it is proposed to strengthen the ideological and political education of college students, improve the awareness of risk prevention, build a long-term mechanism and link the comprehensive management of departments to prevent college students from suffering from online fraud and promote the healthy growth of college students.
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Chen, Junbo, Run Su, Jinglan Xue, Mengmeng Jin, Pan Wang, Deyao Zheng, Li Chen, Xuefeng Xiang, and Jianfeng Li. "Research on the Prevention System of Telecommunication Network Fraud in Application-oriented Undergraduate Colleges." BCP Social Sciences & Humanities 20 (October 18, 2022): 76–90. http://dx.doi.org/10.54691/bcpssh.v20i.2159.
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With the development of Internet technology, new methods of telecommunication network fraud continue to emerge. Through the questionnaire survey and data analysis of telecommunication network fraud among students in some application-oriented undergraduate colleges in Fujian, this study discusses the problems existing in the security preventing of telecommunications network fraud in application-oriented undergraduate colleges, and proposes effective ways to strengthen and improve it. It has certain reference significance for students in application-oriented undergraduate colleges to avoid telecommunication network fraud and jointly build a safe and harmonious campus environment.
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Khanineva, Olga V. "General Causes and Some Types of Fraud Committed With the Use of Information and Telecommunication Technologies in the Russian Federation." Ugolovnaya yustitsiya, no. 16 (2020): 28–31. http://dx.doi.org/10.17223/23088451/16/6.
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The article describes the main reasons for the increase in the number of registered frauds committed in the Russian Federation over the past 4 years and provides examples of the most common types of fraud committed with the use of information and telecommunication devices. The author analyzes the reasons for committing frauds using communication facilities and information and communication technologies, with the focus on their types, ways of commission, categories of citizens most susceptible to these crimes. The author lists the most common types of fraud and their nature and proposes improvements for further activities of law enforcement officers to promote cooperation with other organizations involved in transferring and storing funds of citizens (banks) and providing communication services via the Internet (providers, companies of cellular operators) with the aim to curb the growth of crimes and achieve the highquality prevention and protection of information about citizens and their funds.
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Kiran Bala, Sakshi sharma, Meenakshi Garg, and Deeksha Verma. "Credit card fraud detection and classification by deep learning and machine learning." Global Journal of Engineering and Technology Advances 13, no. 3 (December 30, 2022): 022–27. http://dx.doi.org/10.30574/gjeta.2022.13.3.0202.
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One of the most important contributors to the expansion and progression of a nation's economy is its banking and financial industry. In particular, over the recent past, there has been a significant increase in the utilization of credit and debit cards, whereby all customers trade transactions either digitally over the internet or physically at the stores. Here, the customers, banking institutions, and financial organizations are all being put in a difficult position by fraudulent actors. Because more recent technology is now readily available, internet banking has become an important avenue for commercial transactions. Fake banking activities and fraudulent transactions are serious problem that affects both the users' sense of safety and their trust in the system. In addition, fraudulent activities result in enormous losses because of the proliferation of sophisticated frauds such as virus infections, scams, and fake websites. These frauds are all examples of advanced fraud. This study makes three contributions toward the prevention of fraudulent activity involving credit card transactions.
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Pospíšil, Jiří, and Hana Vomáčková. "Education as a prevention of fraud." International Journal of Human Sciences 13, no. 1 (February 25, 2016): 1133. http://dx.doi.org/10.14687/ijhs.v13i1.3638.
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A critical way of thinking developed by teachings of financial audit, accounting and taxation are necessary for any graduate in economics. Combined with ethics it is the essential prerequisite for increasing the resistance of the experts to embezzlement. The aim of this study is to ascertain whether the graduates of business schools in Czech Republic are ready to recognize and expose economic crime/fraud which they might encounter at their workplace. The readiness of the graduates is bilateral as it includes the ability "to recognize" which is discussed in terms of adequate knowledge - which should be obtained especially during the bachelor and master studies, and the willingness "to expose" which is discussed in terms of moral principles of the graduates - which should be augmented during their studies as well. The article summarizes the results of research conducted among Czech universities and their graduates. The research among the Czech universities was carried out as an analysis of the study programs provided by Czech universities and the corresponding syllabi. The research among the graduates was carried out via online questionnaire distributed to graduates through their alumni organizations. This questionnaire was accessible through the Internet from November 2014 to February 2015. During this period 264 respondents undertook the survey. We formulate two theses in this paper. First thesis states that Czech graduates are not equipped with knowledge necessary to recognize economic fraud at their workplace. Second thesis states that Czech graduates don't possess the moral incentives to expose the economic crime. While we were not able to confirm the first thesis unequivocally, we concluded that there is much to improve in the structure of the study programs of Czech universities providing business education. The second thesis was confirmed though. The suggestions we made in this paper based on the research were the following: firstly, to develop a syllabus of a new teaching subject which would incorporate the basic aspects of the advanced financial accounting, auditing, tax and business law and make such subject mandatory for all business graduates at Czech universities. Similar subject - even though less extensive/complex - shall be developed for the secondary business schools as well. Secondly, to eliminate the segmented ethics of secondary school graduates through education based on case-studies and demonstration and focus greatly on raising the ethics standards at both levels of business education.This paper is not a traditional field-based research study. Rather it is a summary/conclusive report on two interconnected research projects. The aim of this paper is to summarize the results from the former research projects and to compare andto confront the findings of these projects in the attempt to find a “common denominator” of both issues raised in the preceding research projects.
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Porechny, E. M., and V. D. Makromenko. "Some features of regional organized groups or the criminal community of mеgapolis: Socio-criminological aspect." Sociology and Law 14, no. 2 (June 28, 2022): 164–73. http://dx.doi.org/10.35854/2219-6242-2022-2-164-173.
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The presented article is devoted to the study of the peculiarities of regional organized groups or the criminal community of megapolis (St. Petersburg and Leningrad region), the debatable nature of their socio-criminological characteristics. The article indicates possible ways to improve the effectiveness of countering and preventing crime in general, as well as crimes committed using information and telecommunication technologies, in particular. Attention is drawn to the problem of remote fraud, including Internet fraud, in terms of obtaining remote access to customers’ bank cards. It is emphasized that the effectiveness of law enforcement activities in preventing the activities of organized crime is associated with the vulnerability of existing formulations of organized groups or criminal community. The success and effectiveness of countering the activities of organized crime is largely determined at the level of early prevention.
Dissertations / Theses on the topic "Internet fraud Prevention"
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Aspvik, Daniel Weenås, and Preben Weenås Aspvik. "Contemporary Online Banking Fraud in Norway : A case study." Thesis, Linnéuniversitetet, Institutionen för informatik (IK), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-97710.
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Banks are currently battling rising of fraudulent activities as it damages their relationship with their customers. Online banking fraud is decreasing trust and confidence among the customers and decreasing operating performance and increasing cost for the banks. This paper looks at online banking fraud in Norway and answers the research questions (1). How are bank customers attacked through the internet? and (2). How are banks trying to prevent fraudulent attacks against their customers? Interviews and document collection were used for data gathering, and in total, four interviews were conducted with academics and business professionals. The data were analysed using thematic analysis. The findings suggest that BankID fraud, Card fraud, CEO fraud, Investment fraud, Love scams and Phishing are among the most frequent attacks in Norway at present. Attacks contain elements of social manipulation, constantly change and are customized to target victims. The attacks have in common that they all are showing patterns of professionalizing. The study found that Norwegian banks are technologically advanced regarding fraud detection and authentication, and have put efforts into awareness against online banking fraud. However, the main issue of online banking fraud in Norway is seemingly grounded in the interactions made by the customers with the technology and not the prevention system the banks deploy.
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ABEI, YOLANDA AJI. "Impact of Internal Control on Fraud Detection and Prevention in Microfinance Institutions." Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-85431.
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Microfinance institutions (MFIs) are an important tool of poverty reduction which has gained grounds over the years and grown rapidly given the services they provide. The rapid growth of the MFIs has had huge challenges on their regulatory framework which in turn has resulted in the prevalence of fraudulent cases. With the devasting effects of fraud on MFIs and the importance of MFIs in many economies this thesis aims to examine how the design and use of internal control impact fraud detection and prevention in MFIs. To achieve this aim, a qualitative study was conducted with a case study on eight MFIs in Cameroon. Primary data will be obtained from fourteen semi-structured interviews. Data will be analysed manually using thematic analysis. The findings revealed that internal control has a positive impact on fraud detection and prevention in MFIs by reducing fraud incentive, opportunity, rationalization, and capability. Further, findings revealed that the greatest causes of fraud in MFIs are poor remuneration, weak monitoring, and a poor internal control system. Therefore, for the purpose of future fraud prevention, MFIs should ensure to improve their remuneration schemes, improve1 their monitoring system and ensure regular internal control system updates in term of software and design. The study also, suggests further research on this topic in MFIs with a case study in other countries of the world. It will also be interesting for other researchers to explore how the aspect of capability as a key determinant of fraud can be reduced. This thesis contributes to academic literature as there is lack of studies on the impact of internal control on fraud detection and prevention in MFIs.
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Rockson, Albert. "Strategies for Preventing Financial Fraud in Church Organizations in Ghana." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7107.
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Financial fraud in church organizations is increasing rapidly, which can affect the reputation, donation appeal, future funding, and ability of church organizations to meet their planned organizational goals. The purpose of this multiple case study was to explore strategies for preventing financial fraud in church organizations. The conceptual framework for the study was Cressey’s fraud triangle theory. Twenty participants who utilize strategies for preventing financial fraud in their organizations were purposively selected from 5 church organizations in Ghana. Data were collected through semistructured interviews and analysis of organizational financial policy documents. Interview data were transcribed, coded, and analyzed with Saldaña’s coding guidelines. Data analysis followed recommendations from Yin, including examining the data, grouping data into categories, regrouping data in themes, interpreting the data, and producing empirically based findings that answered the central research question of the study. Three significant themes emerged from the data analysis: effective administration, good stewardship and accountability, and caliber of employees. Implementation of the findings may lead to positive social change by enhancing the donation appeal of church organizations, improving their finances, and enabling them to optimize their operations to benefit individuals, families, communities, and society.
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Abiola, James. "The impact of information and communication technology on internal control's prevention and detection of fraud." Thesis, De Montfort University, 2013. http://hdl.handle.net/2086/9496.
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This study explores the Impact of Information and Communication Technology (ICT) on internal control effectiveness in preventing and detecting fraud within the financial sector of a developing economy - Nigeria. Using a triangulation of questionnaire and interview techniques to investigate the internal control activities of Nigerian Internal Auditors in relation to their use of ICT in fraud prevention and detection, the study made use of cross-tabulations, correlation coefficients and one-way ANOVAs for the analysis of quantitative data, while thematic analysis was adopted for the qualitative aspects. The Technology Acceptance Model (TAM) and Omoteso et al.'s Three-Layered Model (TLM) were used to underpin the study in order to provide theoretical considerations of the issues involved. The study's findings show that Nigerian Internal Auditors are increasingly adopting IT-based tools and techniques in their internal control activities. Secondly, the use of ICT-based tools and techniques in internal control positively impacts on Internal Auditors' independence and objectivity. Also, the study's findings indicate that Internal Auditors' use of ICT-based tools and techniques has the potential of preventing electronic fraud, and such ICT-based tools and techniques are effective in detecting electronic fraud. However, continuous online auditing was found to be effective in preventing fraud, but not suited for fraud detection in financial businesses. This exploratory study sheds light on the impact of ICT usage on internal control's effectiveness and on internal auditors' independence. The study contributes to the debate on the significance of ICT adoption in accounting disciplines by identifying perceived benefits, organisational readiness, trust and external pressure as variables that could affect Internal Auditors' use of ICT. Above all, this research was able to produce a new model: the Technology Effectiveness Planning and Evaluation Model (TEPEM), for the study of ICT adoption in internal control effectiveness for prevention and detection of fraud. As a result of its planning capability for external contingencies, the model is useful for the explanation of studies involving ICT in a unique macro environment of developing economies such as Nigeria, where electricity generation is in short supply and regulatory activities unpredictable. The model proposes that technology effectiveness (in the prevention and the detection of fraud) is a function of TAM variables (such as perceived benefits, organisational readiness, trust, external pressures), contingent factors (size of organisation, set-up and maintenance cost, staff training and infrastructural readiness), and an optimal mix of human and technological capabilities
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Hašková, Kristýna. "Podvod a audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-142209.
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This thesis deals mainly with internal fraud. In the first section, a definition of fraud is mentioned. The second section briefly describes the internal and external fraud and provides their basic structure. The third section deals with the reasons for committing fraud. The fourth section is concerned with the specific forms of internal fraud which come under the basic groups of corruption, misappropriation of assets and statements manipulation and other forms of fraud which may be between the internal and external fraud. The last section provides examples of large and small accounting examples relating to the internal fraudulent activities.
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Pereira, Marcos Augusto Assi. "Os controles internos e contábeis na gestão de tesouraria." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/1432.
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Previous issue date: 2010-10-26The activities of Internal Control and Accounting are part of business management, but there is much difficulty in understanding the applicability of the matter, either through ignorance of the benefits or lack of control culture. These activities require a variety of knowledge management, control and corporate governance in addition to ongoing professional development. The control account is derived from the internal control, which determines the policies and procedures of the organization, not counting the accounting and management reports that will be part of the day to day business and explanatory notes. Thus, this study proposes to answer the following question: How companies are implementing internal controls and accounting to support cash management? The accounting errors and fraud are being treated as part of the business or know not? Because of the doubt given, the general aim of this study is to contribute to the process of implementing controls that favor corporate management, developing strategies that facilitate the relationship between theory and practice primarily on the controller. Data collection took two steps. In the first, was held exploratory study by a research literature and documents. In the second, we performed a field survey by questionnaire sent to professionals responsible for implementing corporate controls on small, medium and large companies in the region of Sao Paulo. Qualitative research and descriptive participant seeks to contribute to the disclosure of the methods and methodologies of management controls in the area of treasury and knowledge about the risk of error and fraud in the organization. The result achieved with the questionnaire, together with the definitions and concepts explored in the research literature and documents, shows that companies are implementing controls and some still have difficulty understanding risk management through internal controls and accounting
As atividades de Controles Internos e Contábeis fazem parte da gestão do negócio, mas ainda existe muita dificuldade no entendimento da aplicabilidade da matéria seja por ignorância dos benefícios, seja pela ausência de cultura de controle. Essas atividades exigem multiplicidade de conhecimentos de gestão, controle e governança corporativa, além da permanente atualização profissional. O controle contábil é derivado do controle interno, que determina as políticas e procedimentos da organização, sem contar os relatórios gerenciais e contábeis, que fazem parte das do dia a dia da empresas e da notas explicativas. Sendo assim, este estudo se propõe a responder às seguintes questões: Como as empresas estão implementando os controles internos e contábeis para suporte da gestão de tesouraria? ; Os erros e fraudes contábeis estão sendo tratados como parte do negócio ou ainda é incipiente? Em decorrência da dúvida apresentada, o objetivo geral deste estudo é contribuir para o processo de implementação de controles que favoreçam a gestão corporativa, desenvolvendo estratégias que possibilitem a relação entre teoria e prática principalmente na Controladoria. A coleta de informações teve duas etapas. Na primeira, realizou-se um estudo exploratório por meio de uma pesquisa bibliográfica e documental. Na segunda, elaborou-se uma pesquisa de campo mediante um questionário encaminhado aos profissionais responsáveis pela implementação de controles corporativos em empresas de pequeno, médio e grande porte na região de São Paulo. A pesquisa qualitativa, participante e descritiva contribui para a obtenção de métodos e metodologias de gestão de controles na área de tesouraria e para ampliar o conhecimento dos riscos de erros e fraudes na organização. O resultado alcançado com o questionário, em conjunto com conceitos e definições explorados na pesquisa bibliográfica e documental, demonstra que muitas empresas estão implementando controles e algumas ainda têm dificuldade de entendimento da gestão de riscos dos controles internos e contábeis
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Furlaneto, Neto Mário [UNESP]. "O assunto do e-mail como indício de fraude: contribuições da organização da informação para a prevenção criminal." Universidade Estadual Paulista (UNESP), 2008. http://hdl.handle.net/11449/103390.
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furlanetoneto_m_dr_mar.pdf: 1796012 bytes, checksum: 865e52ab7d190c4e8c70356423defeb4 (MD5)Universidade Estadual Paulista (UNESP)
Em uma sociedade cada vez mais globalizada e inserida digitalmente, o e-mail apresenta destaque importante, ao acelerar a comunicação entre as pessoas. No entanto, ao mesmo tempo em que a Internet revelou benefícios incomensuráveis para a sociedade tornou-se, também, um meio para a prática dos crimes informáticos e, atualmente, constata-se o emprego do e-mail como fase do iter criminis, potencializado pela ausência de uma política de prevenção. Diante desse contexto, busca-se avaliar o campo assunto do e-mail, com ênfase nas contribuições da Organização da Informação como subsídio à prevenção criminal. Com isso, objetiva-se analisar o e-mail, enquanto um documento eletrônico, visando especificar suas partições, nomeadamente a área do cabeçalho, onde consta a representação do assunto, de maneira a apontar, em uma dimensão teórica, soluções relacionadas à prevenção criminal. Por meio de uma abordagem metodológica explorativa e descritiva, parte-se de uma caracterização teórica da temática, nomeadamente na doutrina e na jurisprudência brasileira, ocasião em que são enfrentadas as dimensões informativa, temática, probatória e criminal do email, para, em seguida, realizar-se o mapeamento de e-mails recebidos pelo autor e sua esposa de modo a caracterizar como se comportam os emitentes no preenchimento do assunto, ocasião em que se combina, quanto ao tipo de dado a ser coletado e tipo de análise, quantificação com interpretação. Ao aplicarem-se as facetas concreto e processo da Teoria de Indexação Sistemática de Kaiser (1911) ao campo assunto das mensagens eletrônicas que compuseram o corpus da pesquisa, os resultados revelam indícios de fraude em e-mails cujos assuntos foram categorizados em: a) Questões/pendências judiciais e administrativas; b) Apelo financeiro (prêmios, sorteios, benefícios, etc); c) Apelo emocional;...
In a more and more globalized and digitalized society , e-mail represents important prominence by accelerating communication among people. However, while bringing tremendous benefits to the society, Internet has also become a means by which computer crimes have been committed and, today, E-mail is used as a phase of iter criminis , which has been potentialized due to non-existence of preventive policies at all. So in this context, we try to assess the e-mail subject-field giving emphasis to the Information Organization contributions as subsidy towards preventing crimes. In this way, our purpose is to analyze the e-mail as an electronic document aiming at specifying its parts, - mainly the headlines, in which the subject is represented-, so that we may point to, on a theoretical dimension, solutions regarding criminal prevention. By means of a methodological, exploratory and descriptive approach, we start from the subject’s theoretical characterization, primarily grounded on Brazilian doctrine and jurisprudence, when e-mail’s informative, thematic and probationary dimensions are faced, in order to draw a map of e-mails received by the author and his wife so as to characterize the senders’ behavior when filling in the subject, for in their performance are matched quantification and interpretation with regard to the kind of datum to be collected , and the type of analysis . By applying concrete and process facets of the Theory of Systematic Indexation by Kaiser (1911) to the subject-field of electronic messages that were the investigation corpus, the results show signs of fraud on the emails , whose subjects were categorized as follow: a) judicial and administrative disputes; b) financial appeal (prizes, raffles, benefits, etc); c) emotional appeal; d) communication of electronic transaction (electronic trade); e) communication of electronic services; f) curiosity appeal... (Complete abstract click electronic access below)
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Furlaneto, Neto Mário. "O assunto do e-mail como indício de fraude : contribuições da organização da informação para a prevenção criminal /." Marília : [s.n.], 2008. http://hdl.handle.net/11449/103390.
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Orientador: José Augusto Chaves GuimarãesBanca: Mariângela Spotti Lopes Fugita
Banca: João Batista Ernesto de Moraes
Banca: Edinilson Donisete Machado
Banca: José Fernando Modesto da Silva
Resumo: Em uma sociedade cada vez mais globalizada e inserida digitalmente, o e-mail apresenta destaque importante, ao acelerar a comunicação entre as pessoas. No entanto, ao mesmo tempo em que a Internet revelou benefícios incomensuráveis para a sociedade tornou-se, também, um meio para a prática dos crimes informáticos e, atualmente, constata-se o emprego do e-mail como fase do iter criminis, potencializado pela ausência de uma política de prevenção. Diante desse contexto, busca-se avaliar o campo assunto do e-mail, com ênfase nas contribuições da Organização da Informação como subsídio à prevenção criminal. Com isso, objetiva-se analisar o e-mail, enquanto um documento eletrônico, visando especificar suas partições, nomeadamente a área do cabeçalho, onde consta a representação do assunto, de maneira a apontar, em uma dimensão teórica, soluções relacionadas à prevenção criminal. Por meio de uma abordagem metodológica explorativa e descritiva, parte-se de uma caracterização teórica da temática, nomeadamente na doutrina e na jurisprudência brasileira, ocasião em que são enfrentadas as dimensões informativa, temática, probatória e criminal do email, para, em seguida, realizar-se o mapeamento de e-mails recebidos pelo autor e sua esposa de modo a caracterizar como se comportam os emitentes no preenchimento do assunto, ocasião em que se combina, quanto ao tipo de dado a ser coletado e tipo de análise, quantificação com interpretação. Ao aplicarem-se as facetas concreto e processo da Teoria de Indexação Sistemática de Kaiser (1911) ao campo assunto das mensagens eletrônicas que compuseram o corpus da pesquisa, os resultados revelam indícios de fraude em e-mails cujos assuntos foram categorizados em: a) Questões/pendências judiciais e administrativas; b) Apelo financeiro (prêmios, sorteios, benefícios, etc); c) Apelo emocional; ...(Resumo completo, clicar acesso eletrônico abaixo)
Abstract: In a more and more globalized and digitalized society , e-mail represents important prominence by accelerating communication among people. However, while bringing tremendous benefits to the society, Internet has also become a means by which computer crimes have been committed and, today, E-mail is used as a phase of iter criminis , which has been potentialized due to non-existence of preventive policies at all. So in this context, we try to assess the e-mail subject-field giving emphasis to the Information Organization contributions as subsidy towards preventing crimes. In this way, our purpose is to analyze the e-mail as an electronic document aiming at specifying its parts, - mainly the headlines, in which the subject is represented-, so that we may point to, on a theoretical dimension, solutions regarding criminal prevention. By means of a methodological, exploratory and descriptive approach, we start from the subject's theoretical characterization, primarily grounded on Brazilian doctrine and jurisprudence, when e-mail's informative, thematic and probationary dimensions are faced, in order to draw a map of e-mails received by the author and his wife so as to characterize the senders' behavior when filling in the subject, for in their performance are matched quantification and interpretation with regard to the kind of datum to be collected , and the type of analysis . By applying concrete and process facets of the Theory of Systematic Indexation by Kaiser (1911) to the subject-field of electronic messages that were the investigation corpus, the results show signs of fraud on the emails , whose subjects were categorized as follow: a) judicial and administrative disputes; b) financial appeal (prizes, raffles, benefits, etc); c) emotional appeal; d) communication of electronic transaction (electronic trade); e) communication of electronic services; f) curiosity appeal... (Complete abstract click electronic access below)
Doutor
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Gažová, Iva. "Pojistné podvody." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2010. http://www.nusl.cz/ntk/nusl-232511.
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This diploma thesis deals with the problems of insurance fraud in our society. The thesis is divided into several relatively separate sections. The theoretical part describes a basic characteristic, classification and origins of insurance fraud and it deals with a general description of perpetrators of fraudulent actions. An analysis of fraudulent actions in life and non-life insurance is carried out in the theoretical part of the diploma thesis. This work characterises the importance and the mutual relationship between detection and investigation of fraudulent actions. It also highlights the facts which aid and abet insurance fraud. The aim of the practical part of the diploma thesis was to carry out an analysis of various insurance fraud cases in the realm of motor insurance according to the subject, object and the most frequent variants of fraudulent actions and consequently create a profile of the perpetrator of insurance fraud on the basis of the evaluation of the analysis. The practical case study of client’s expedient behaviour enables us to look on detection of the particular insurance fraud. The end of the diploma thesis deals with recommendations for the measures which should be taken to fight insurance fraud.
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Ku, Hui-Chen, and 古慧珍. "Prevention of Internet Fraud--Focusing on the dummy account." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/48619870226570296728.
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碩士國立交通大學
管理學院碩士在職專班科技法律組
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Along with the popularity, technology enhancement, rapid growth of users and expansion of spending time in the Internet, the activities in this virtual world have multiplied. Its negative side-effect nourished new types of crime. Among them, Internet fraud has posed a serious threat to the development of e-commerce. Moreover, the anonymity and the instantaneous features of the Internet hinder the crackdown against this crime. According to this research, up to 66.2 percent of all Internet fraud cases, there was dummy account involvement. Therefore, hypothetically, detecting dummy accounts should effectively prevent Internet fraud. In the light of Becker’s “rational crime model”, prevention policies would function in two methods; one is to reduce the illegal gains, the other one is to increase the penalty. Several prevention policies announced on May 8, 2005 and April 27, 2006 justified the mechanism for banks to temporarily freeze dummy accounts. Nevertheless, modifications to a certain degree should be made to those laws and regulations regarding abuse of the power of autorotation and the manipulation for inappropriate purposes. Furthermore, this research tried to review the effectiveness of such prevention policies and regulations. Apparently, according to the statistics, there hasn’t been any obvious result in deterring Internet fraud by implementing policies to track down dummy accounts. From the viewpoint of economic analysis of law, this study probed the reasons why the prevention policies failed. In addition, following the “rational crime model” and the rule of minimum prevention cost, we suggest that, in order to deter Internet fraud in the most cost-effective way, the audit and screening procedures of personal accounts should be tightened up and the penalty of dummy accounts vending should be increased.
Books on the topic "Internet fraud Prevention"
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Zhu, Xingquan. Fraud Prevention in Online Digital Advertising. Cham: Springer International Publishing, 2017.
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Illinois. Securities Dept. FSI: Fraud scene investigator : educating students about financial fraud. [Springfield, Ill. ]: Illinois Securities Dept., 2008.
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Komarov, A. A. Internet-moshennichestvo: Problemy determinat︠s︡ii i preduprezhdenii︠a︡ : Monografii︠a︡. Moskva: Izdatelʹstvo "I︠U︡rlitinform", 2013.
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Chawki, Mohamed. Combattre la cybercriminalité. [S.l: s.n.], 2008.
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Chawki, Mohamed. Combattre la cybercriminalité. [S.l: s.n.], 2008.
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Hinneburg, Heike. Prävention von Kriminalität im E-Commerce. Frankfurt am Main: Lang, 2006.
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Myers, Jennifer McIlwee, writer of added commentary, ed. No more victims: Protecting those with autism from cyber bullying, Internet predators, & scams. Arlington, TX: Future Horizons Inc, 2013.
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United States. Congress. Senate. Special Committee on Aging. Internet fraud hits seniors: As seniors venture into the web, the financial predators lurk and take aim : hearing before the Special Committee on Aging, United States Senate, One Hundred Eighth Congress, second session, Washington, DC, March 23, 2004. Washington: U.S. G.P.O., 2004.
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Roddel, Victoria. The ultimate guide to internet safety. Morrisville, NC: Lulu Press, 2008.
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Yu fang qing shao nian wang luo bei hai de jiao yu dui ce yan jiu: Yi shi zheng fen xi wei ji chu = Research on educational measures for prevention of adolescent victimizing from internet : based on an empirical analysis. Beijing: Beijing da xue chu ban she, 2010.
Find full textBook chapters on the topic "Internet fraud Prevention"
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Kumar, Yogesh, and Surbhi Gupta. "Effectiveness of Machine and Deep Learning for Blockchain Technology in Fraud Detection and Prevention." In Applications of Artificial Intelligence, Big Data and Internet of Things in Sustainable Development, 287–307. Boca Raton: CRC Press, 2022. http://dx.doi.org/10.1201/9781003245469-17.
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Erkan, Mehmet, Ercüment Okutmuş, and Ayse Ergül. "The internal control system in the prevention of mistakes and fraud." In Sustainability and Management, 119–38. New York : Routledge, 2017.: Routledge, 2017. http://dx.doi.org/10.4324/9781315611440-9.
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"Internet Fraud." In A Comprehensive Look at Fraud Identification and Prevention, 246–77. Routledge, 2015. http://dx.doi.org/10.1201/b18429-15.
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"Internet, Computer, and E- mail Fraud." In A Comprehensive Look at Fraud Identification and Prevention, 278–95. Routledge, 2015. http://dx.doi.org/10.1201/b18429-16.
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Altuk, Evrim Vildan. "Detection and Prevention of Fraud in the Digital Era." In Machine Learning Applications for Accounting Disclosure and Fraud Detection, 126–37. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-4805-9.ch009.
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It is essential for businesses to keep up with the technological advances. Today nearly all the businesses depend on computer technologies and the Internet to operate as technological developments have introduced many practical methods for businesses. Yet, transformation of businesses technologically also presents new means for the criminals, which has led to new types of fraud. It is crucial for businesses to take measures to prevent fraud. Traditional methods to prevent or to detect fraud seems to be ineffective for new types of fraud in the digital era. Therefore, new methods have been used to prevent and detect fraud. This chapter reviews fraud as a form of cybercrime in the digital era and aims to introduce the methods that have been used to detect and prevent it.
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Charanarur, Panem, Srinivasa Rao Gundu, and J. Vijaylaxmi. "Protection of Personal Data and Internet of Things Security." In Fraud Prevention, Confidentiality, and Data Security for Modern Businesses, 196–224. IGI Global, 2023. http://dx.doi.org/10.4018/978-1-6684-6581-3.ch009.
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Every aspect of our life, from travel and healthcare to entertainment and governmental interactions, stands to benefit greatly from the advent of the internet of things. Despite this enormous potential, however, a number of significant obstacles must first be overcome. The race to create laws, rules, and governance that will lead this progress without strangling innovation has become more difficult because of the exponential expansion in the number of connected devices. Discover the origins of the IoT, its many definitions, and some of its most important uses in this in-depth read. Future fears and difficulties relating to security and privacy are taken into account, both generally and in the more specific context of individual applications.
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Mahdi, Md Delwar Hussain, and Karim Mohammed Rezaul. "Detecting Credit Fraud in E-Business System." In Strategic and Practical Approaches for Information Security Governance, 346–68. IGI Global, 2012. http://dx.doi.org/10.4018/978-1-4666-0197-0.ch020.
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Credit fraud (also known as credit card fraud) in e-business is a growing concern, especially in the banking sector. E-business has been established mainly on the platform of Internet system. With the evolution of electronic technologies, a faster e-transaction has been made possible by the Internet. It has been noticed that Internet fraud or e-business fraud is increasing with the increase of e-transaction. A few sorts of card (debit or credit) fraud are decreasing by the banks and the government providing detection and prevention systems. But Card-not-Present fraud losses are increasing at higher rate. In online transactions, it is obvious that there is no chance to use Chip and Pin, and also no chance to use card face-to-face. Card-not-Present fraud losses are growing in an unprotected and undetected way. This chapter seeks to investigate the current debate regarding the credit fraud and vulnerabilities in online banking and to study some possible remedial actions to detect and prevent credit fraud. A comprehensive study of online banking and e-business has been undertaken with a special focus on credit fraud detection. This research reveals a lot of channels of credit fraud that are increasing day by day. These kinds of fraud are the main barrier of promoting e-business in the banking sector.
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Hussain, Mumtaz, Samrina Siddiqui, and Noman Islam. "Social Engineering and Data Privacy." In Fraud Prevention, Confidentiality, and Data Security for Modern Businesses, 225–48. IGI Global, 2023. http://dx.doi.org/10.4018/978-1-6684-6581-3.ch010.
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This paper presents the concept of social engineering. The internet has completely changed the mode of operations of modern-day systems. There are billions of internet users and this number is rising every day. Hence, ensuring the security is very important for any cyber physical systems. This paper focuses on one of the very important aspects of cyber security, i.e., social engineering. It is defined as a set of techniques of human manipulation by exploitation of the basic emotions of human beings. Different institutions deploy state-of-the-art systems to protect the data housed in their datacenter. However, it is also essential that an individual must secure their personal information from the social engineers. Hence, this paper discusses the data privacy issues and various relevant techniques under the umbrella of social engineering. It discusses various social engineering techniques and summarizes those techniques, thus concluding the paper.
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Borwell, Jildau, Jurjen Jansen, and Wouter Stol. "Human Factors Leading to Online Fraud Victimisation." In Advances in Digital Crime, Forensics, and Cyber Terrorism, 26–45. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-4053-3.ch002.
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With the advent of the internet, criminals gained new tools to commit crimes. Crimes in which the use of connected information technologies is essential for the realisation of the offence are defined as cybercrimes. The human factor is often identified as the weakest link in the information security chain, and it is often the behaviour of humans that leads to the success of cybercrimes. In this chapter, end-user characteristics are studied that may predict cybercrime victimisation. This is done by means of a review of the literature and by a study on personality traits. More specifically, personality traits from the big five are tested on victims of three different types of online fraud, phishing, Microsoft fraud, and purchasing fraud, and are compared with norm groups of the Dutch population. This chapter ends with implications for online fraud prevention and possibilities to advance the study of cyber victimisation.
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Sakka, Georgia, and Iliada Spyrou. "CyberEthics Case Study." In Human Rights and Ethics, 646–58. IGI Global, 2015. http://dx.doi.org/10.4018/978-1-4666-6433-3.ch036.
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This chapter analyses the role of cyber ethics and other related issues such as electronic commerce (e-commerce) and customers' protection, privacy, anonymity, psychological and mental wealth-being. It focuses on consumerism cybercrimes such as consumer fraud, online deceptive advertisements, financial fraud and also on social cybercrimes such as pornography, racism, xenophobia, bullying, sexting, cyber hate and cyber staking. Most importantly, this chapter identifies and illustrates how confrontation and prevention tools, including security education and research, are instrumental to overcoming cybercrime on a longer term basis. The chapter is based on a case study and examines the existing literature review in correlation to the existing practices of the Cyprus Safer Internet Center operating in Cyprus – CyberEthics.
Conference papers on the topic "Internet fraud Prevention"
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Dandash, Osama, Phu Dung Le, and Bala Srinivasan. "Internet banking payment protocol with fraud prevention." In 2007 22nd international symposium on computer and information sciences. IEEE, 2007. http://dx.doi.org/10.1109/iscis.2007.4456884.
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Jurčić, Margareta, Branka Remenarić, and Ivana Kenfelja. "THE EFFECT OF FRAUD TRIANGLE ON UNETHICAL BEHAVIOUR OF STUDENTS IN ACCOUNTING COURSES." In 4th International Scientific Conference – EMAN 2020 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eman.2020.265.
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Cheating behaviour on exams has generally become deep-rooted social problem. Current political and social examples in Croatia where corruption, criminal acts and nepotism are not punished adequately are just a quite good base for dishonest behaviour to become acceptable. The development of Internet and new technologies certainly open a door to a new dimension of unethical behaviour, and therefore represent a challenge in the fraud prevention. At the same time, teachers have to be one step ahead of students to minimize non-acceptable behaviour.This paper seeks to link the Fraud Triangle concept to cheating habits in accounting courses. The survey was conducted among 104 students at Zagreb School of Economics and Management. Eventually, the results give an insight into reasons and circumstances that allow unethical behaviour, and into the ways students justify it. This research contributes accounting lecturers in fraud detection and prevention and preserving academic integrity as well.
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Мезенцева, Юлия, Yuliya Mezentseva, Ксения Вердеш, and Ksenia Verdesh. "THE ROLE OF INTERNAL AUDIT IN THE SUPPRESSION AND PREVENTION OF CORPORATE FRAUD." In Modern problems of an economic safety, accounting and the right in the Russian Federation. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/conferencearticle_5c5060ceeb8df2.85068792.
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The article presents the author's view on the role of internal audit in the prevention of corporate fraud, the main aspects of the internal audit service. Attention is paid to the consideration of the General signs of corporate crimes. Corporate fraud is considered as a significant threat to the economic security of the company, and the organization of an effective internal audit system – as one of the mechanisms to prevent them.
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CONSTANTIN, Daniel, Marius Silviu CULEA, and Nicoleta CRISTACHE. "THE PERCEPTION OF EMPLOYEES IN PUBLIC INSTITUTIONS ON INTERNAL MANAGERIAL CONTROL AS A TOOL IN PREVENTING AND COMBATING THE FRAUD PHENOMENON." In International Management Conference. Editura ASE, 2022. http://dx.doi.org/10.24818/imc/2021/05.09.
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From the broad typology of fraud, there is a certain type of fraud that deserves special attention, namely Robin Hood fraud. Some of the solutions proposed in the literature for its prevention and detection are those that refer to supervision and reporting mechanisms, both being ways to close the opportunities specific to internal managerial control. However, these concepts have a common element, namely perception. If in these cases we talk about employees' perception of what is considered to be ethical, in this approach we aim to show what is the perception of employees and the general public on internal managerial control and whether their perspective corresponds to the mission of this tool to eliminate opportunities for fraud.
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Flowerastia, Regina Dori, Estralita Trisnawati, and Herlina Budiono. "Fraud Awareness, Internal Control, and Corporate Governance on Fraud Prevention and Detection." In International Conference on Economics, Business, Social, and Humanities (ICEBSH 2021). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210805.038.
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Mundra, Ankit, Nitin Rakesh, and S. P. Ghrera. "Empirical study of online hybrid model for internet frauds prevention and detection." In 2013 International Conference on Human Computer Interactions (ICHCI). IEEE, 2013. http://dx.doi.org/10.1109/ichci-ieee.2013.6887774.
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Fitriyah, Fury Khristianty. "The Roles Of Internal Auditor And Leadership Style In Fraud Prevention And Detection." In 13th Asian Academy of Management International Conference 2019. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.10.13.
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Wen, Chin Yii, Sandra Low Xue Ying, and Radha Krishnan Nair. "The Responsibility Of Internal Auditors In Preventing Fraud In Malaysia Listed Companies." In EBIMCS '19: 2019 2nd International Conference on E-Business, Information Management and Computer Science. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3377817.3377831.
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ZHAO, YA-MING, YU-FANG DING, and FENG-XIN ZHU. "RESEARCH ON THE AUTHENTICITY OF ACCOUNTING INFORMATION BASED ON BLOCKCHAIN AND ERP SYSTEM." In 2021 International Conference on Management, Economics, Business and Information Technology. Destech Publications, Inc., 2021. http://dx.doi.org/10.12783/dtem/mebit2021/35645.
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The authenticity of accounting information is related to the issue of corporate credibility, and is increasingly valued by the state. With the development of IT, technologies of the new era have emerged, and these technologies have been gradually applied to the field of accounting and have achieved good responses. Because of the current financial fraud and other problems of enterprises, the article proposes that blockchain technology and ERP system can be used to improve the authenticity of accounting information in preventing tampering and internal control, and gives suggestions on both the enterprise and national levels.
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Murti, Astri, and Teguh Kurniawan. "Implementation and Impact of Internal Control in Preventing Fraud in The Public Sector." In Proceedings of the 3rd International Conference on Administrative Science, Policy, and Governance Studies, ICAS-PGS 2019, October 30-31, Universitas Indonesia, Depok. Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.30-10-2019.2299394.
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