The Perpetration and Prevention of Cybercrimes

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

8 Pages Posted: 22 Apr 2008  

Stanley Kratchman

Texas A&M University

Jacob Lawrence Smith

Texas A&M University

Murphy Smith

Murray State University - Accounting Department

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.

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

JEL Classification: M40, G34

Suggested Citation

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

Stanley Kratchman

Texas A&M University ( email )

College Station, TX 77843-4353
United States

Jacob Lawrence Smith

Texas A&M University ( email )

Langford Building A
798 Ross St.
College Station, TX 77843-3137
United States

Murphy Smith (Contact Author)

Murray State University - Accounting Department ( email )

Murray, KY 42071-3314
United States
270-809-4181 (Phone)

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