Term
| An intentional act where the intent i to destory a system or some of its components. |
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| A text file created by a Web site and stored on a visitor's hard drive. Stores information about who the user is and what the user has done on this site. |
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| Any and all means a person uses to gain an unfair advantage over another person. |
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| Typically, businesspeople who commit fraud. White-collar criminals usually resort to trickery or cunning, and their crimes usually involve a violation of trust or confidence. |
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| fraud happens when people who are entrusted to manage the assets of an organisation steal from it. fraud involves third parties or employees in an organisation who abuse their position to steal from it through fraudulent activity. |
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Definition
| Misappropriation of assets |
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Term
| Intentional or reckless conduct, whether by act or omission, that results in materially misleading financial statements. |
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Definition
| Fraudulent financial reporting |
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Term
| A person's incentive or motivation for commiting fraud. |
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| The condition or situation that allows a peron or organization to commit and conceal a dishonest act and convert it to personal gain. |
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| Concealing the theft of cash by means of a series of delays in posting collections to accounts. For example, a perpetrator steals customer A's accounts receivable payment. Funds received at a later date from customer B are used to pay off customer A's balance. Funds from customer C are used to pay off B's balance, and so forth. |
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Term
| write or use (a check, bill, or receipt) fraudulently. |
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| The excuse that fraud perpetrators use to justify their illegal behavior. |
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| Any illegal act for which knowledgeof a computer is essential for the crime's perpetration, investigation, or prosecution. |
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