The Perpetration and Prevention of Cybercrimes
Internal Auditing, Vol. 23, No. 2, pp. 3-12, March/April 2008
8 Pages Posted: 22 Apr 2008
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.
Keywords: e-commerce, e-crime, cybercrime, computer fraud
JEL Classification: M40, G34
Suggested Citation: Suggested Citation