Data that web sites store on your computer to identify their web sites to your computer and to identify you to the web site so you don't have to log on each time you visit the site.
Fraudulent Financial Reporting
"Intentional or reckless conduct, whether by act or omission, that results in materially misleading financial statements."
"The condition or situation that allows a person or organization to: commit fraud, conceal fraud, and convert the fraud to personal gain."
"When a perpetrator steals the cash or check that is sent in by one customer, then covers it with funds from the next payment received, etc."
Check Kiting Scheme
A perpetrator creates cash by taking advantage of the timing lag between depositing a check and the check clearing the bank.
"Any illegal act for which knowledge of computer technology is essential for its perpetration, investigation, or prosecution."
Gaining control of someone else's computer to carry out illicit activities without the user's knowledge.
"When an attacker sends a recipient so many email bombs, or so many requests for a web page that the destination server crashes."
"E-mailing or text messaging the same unsolicited message to many people at the same time, often to try to sell something."
An attack between the time a new vulnerability is discovered and the software developers and security vendors release a patch.
"Penetrating a system's defenses, stealing the file containing valid passwords, dectypting them, and using them to gain access."
"Changing data before, during, or after it is entered into the system to delete, alter, add, or incorrectly update key system data."
"Stealing money a slice at a time from many accounts, which are deposited into a single dummy account."
All interest calculations are truncated at two decimal places and excess decimals put into an account that the perpetrator controls.
When hackers use the internet to disrupt electronic commerce and to destroy company and individual communications.
Using the internet to spread false or misleading information about people or companies.
"Assuming someone's identity, usually for economic gain, by illegally obtaining and using confidential information, such as a Social Security, bank account, or credit card number."
"Creating a seemingly legitimate business, collecting personal information while making a sale, and never delivering a product."
"Sending an email, instant message, or text message pretending to be a legitimate company and requesting information."
"Redirecting a site's traffic to a bogus web site, usually to gain access to personal and confidential information."
When a hacker sets up a wireless network witht he same name as the wireless access point at a local hot spot to monitor its traffic.
URL hijacking - setting up web sites with names very similar to real web sites so that typos in URLs will result in reaching a different site - often with fraudulent intentions.
Scavenging or Dumpster Diving
Gaining access to confidential information by searching corporate or personal records.
"Double-swiping a credit card in a legitimate terminal or swiping a card in a small, hidden card reader that records credit card data for later use."
Secretly collects personal information about users and sends it to someone else without the user's permission.
"Records computer activity, such as a user's keystrokes, emails, sites visited, and chat session. "
A set of malicious computer instructions in an authorized and otherwise properly functioning program.
Time Bombs & Logic Bombs
Trojan horses that lie idle until triggered by a specified time or circumstance.
Programs that capture data from information packets as they travel over the internet or company networks.
"Software that conceals processes, files, network connections, memory addresses, systems utility programs, and system data from the operating system."
"The unauthorized use of special system programs to bypass regular system controls and perform illegal acts, all without leaving an audit trail."
"Taking control of someone else's phone to make calls or send text messages, or to monitor communications. "
"Self-replicating computer program similar to a virus except that it is stand-alone, doesn't require a user input to replicate, and it harms networks (usually by consuming bandwidth)."