criminal activity in mind. Some examples of this are general theft, theft of service, fraud, and threats and/or harassment [ (Taylor, Fritsch, Liederbach, & Holt, 2011) ]. The implementation of computers as a criminal tool or device to obtain information to be used in a criminal manner increases yearly. Criminals use computers to store data relating to drug deals, money laundering, embezzlement, mail fraud, extortion, and a myriad of other crimes. In addition to the simple storage of records
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Embezzlement and Credit Card Fraud In almost every case, white collar crimes are committed by businesses and government professionals, and are generally of non-violent nature, in which are financially motivated. The Federal Bureau of Investigation now associates a wide range of fraudulent crimes as being white collar. Credit card fraud and embezzlement are two amongst those on their list. This paper will discuss what and how these two crimes are committed, the impacts each
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Catanni was smart, persuasive, likeable, dependable, and so much more. Her bosses, whom she referred to as “family,” trusted her with a great deal of responsibility within the firm. Those who knew her would have never guessed she was capable of felony fraud by stealing half a million dollars from the company. After graduating from BYU, Diann made her way to Atlanta where she began her first job at a newly established Human Resources consulting firm. Her incredible work ethic and likeable personality
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Fraud Schemes and Fraud Investigation Acc 571 Instructor: Dr. Ole Ruankaew Diane Phillips November 22, 2015 Fraud Schemes and Fraud Investigations The problem that organization faces today, are employee fraud. Many organizations feel that long term success of any company comes from the quality of their employees and workers loyalty. While during my research, I discovery that Association of Certified Fraud Examiners, Inc. has shown that organization have lost five percent of their annual
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BANKING AND FINANCE ETHICS IN THE FIELD OF CORPORATE POLICIES Corporate Ethics The broad area dealing with the way in which a company behaves towards, and conducts business with, its internal and external stakeholders, including employees, investors, creditors, customers, and regulators. In certain national systems minimum standards are required or recommended in order to eliminate potential conflicts of interest or client/employee mistreatment. Corporate Policy A formal
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A special CBI court on Thursday sentenced B Ramalinga Raju, his two brothers and seven others to seven years in prison in the Satyam fraud case. The court also imposed a fine of Rs 5 crore on Ramalinga Raju, the Satyam Computer Services Ltd's founder and former chairman, and his brother B Rama Raju and Rs 20-25 lakh each on the remaining accused. HT presents a lowdown of the country's biggest-ever corporate accounting scandal . What is the Satyam scam about? It is about corporate governance
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While one may expect that companies and their employees will always seek to do the right thing they should consider the fact that corporate fraud is something that has always and will always exist. However, the level and complexity of fraud has grown and reached a critical level prior to the passage of the Sarbanes Oxley Act in 2002 as a result of several financial accounting scandals that had taken place. Companies and their directors had instituted practices that did not encourage employees to
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SEC 意见信与财务造假 — — — 基于中概股危机的实证分析 张 然 陈 思 （ 北京大学光华管理学院 雷 * 羽 100871） 【摘要】2010 ～ 2011 年，美国卖空机构相继发布研究报告，质疑绿诺科技等在美上市的中概股公司涉嫌财务造 假。其质疑随后被证实，多家中概股公司股价暴跌，最终停牌或退市。据 Bloomberg 报道，此次做空机构识别财 务造假的重要信息来源竟然是此前未曾引起投资者关注的美国证监会 （ SEC） 公开披露的公司公告意见信。本 文以中概股危机为背景，研究 SEC 意见信对于财务造假的预测作用。研究发现： 相较于没有收到 SEC 意见信的 企业，收到意见信的企业更有可能成为问题公司。SEC 意见信提出的问题数量越多，解决难度越大，企业越有 可能成为问题公司。本文的研究对于帮助投资者理解如何解读 SEC 意见信，识别财务造假有重要意义，也为 SEC 制定合理的意见信披露制度提供政策性建议。 【关键词】 SEC 意见信 财务披露 财务造假 反向并购 一、引言
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Title Content page no Introduction…………………………………………………….……………………………….1 What is cybercrime? ..........................................................................................................1 Types of cybercrime……………………………………………………………………………..2 Reasons of cybercrime……………………………………………………………..……………2-3 Offences of cybercrime under ICT Act-2006……………………………………………………3 Penalties of cybercrime under ICT Act-2006 ……………………………………………………4
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Cyber security is gaining tremendous attention nowadays due to the increasing use of internet, computers by the media and various public and private institutions. They recognize the terrible impacts with the cyber attacks. Cyber security involves preventative methods which are used to protect information from being stolen or attacked. Cyber attack is a crime that involves a computer and a network for stealing and attacking of information. It is an attack where a person uses a computer to commit
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