Abstract

http://ssrn.com/abstract=1123743
 
 

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The Perpetration and Prevention of Cybercrimes


Stanley Kratchman


Texas A&M University

Jacob Lawrence Smith


Texas A&M University

Murphy Smith


Murray State University - College of Business


Internal Auditing, Vol. 23, No. 2, pp. 3-12, March/April 2008

Abstract:     
A major problem facing e-business is its vulnerability to cybercrime. Cybercrime includes any criminal activity committed on the Internet, such as phishing, spoofing, botnet, and denial of service attacks that cause e-business websites to lose money. This article describes how some common cybercrimes are perpetrated and provides examples of some companies affected. In addition, some guidance is offered on preventing crimes. Understanding types of cybercrime and basic prevention techniques will benefit internal auditors, as they can help evaluate whether a company has adequate defenses against cybercrime.

Number of Pages in PDF File: 8

Keywords: e-commerce, e-crime, cybercrime, computer fraud

JEL Classification: M40, G34

Accepted Paper Series


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Date posted: April 22, 2008  

Suggested Citation

Kratchman, Stanley and Smith, Jacob Lawrence and Smith, Murphy, The Perpetration and Prevention of Cybercrimes. Available at SSRN: http://ssrn.com/abstract=1123743

Contact Information

Stanley Kratchman
Texas A&M University ( email )
College Station, TX 77843-4353
United States
Jacob Lawrence Smith
Texas A&M University (TAMU) ( email )
College Station, TX 77843
United States
Murphy Smith (Contact Author)
Murray State University - College of Business ( email )
109 Business Building
Murray, KY 42071-3314
United States
270-809-4181 (Phone)
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