Identity theft

About: Identity theft is a research topic. Over the lifetime, 2284 publications have been published within this topic receiving 31700 citations.

Understanding Identity Theft Offenders’ Accounts of Their Lives and Crimes

Abstract: Researchers typically label acts as “white-collar” based on the respectable status of the offender (populist perspective) or on the characteristics of the offense (patrician perspective). However, some crimes, such as identity theft are not easily classified into either of these categories. The current study is designed to contextualize previous research and to situate the crime of identity theft within these two broad perspectives of white-collar crime. To do this, 59 identity thieves incarcerated in federal prisons were interviewed to offer the offenders’ perspectives on existing research describing characteristics of thieves and the techniques they employ to complete their crimes. Results show that identity thieves are a diverse group in terms of demographic characteristics (age, race, gender, and social class), employment, and criminal histories. They employed a variety of methods to both acquire information and convert it to cash. The most common methods of acquiring information were to buy it from o...

Mobile Phone Forensic Analysis

Abstract: Recent technological advances in mobile phones and the development of smart phones has led to increased use and dependence on the mobile phone. The explosion of its use has led to problems such as fraud, criminal use and identity theft which have led to the need for mobile phone forensic analysis. This paper discusses mobile phone forensic analysis, what it means, who avails of it and the software tools used.

The Handbook of Fraud Deterrence

Abstract: List of Exhibits. Preface. Acknowledgments. SECTION I. PROFESSIONAL ENVIRONMENT OF FRAUD DETERRENCE. 1 Fraud Deterrence as a Business Management Tool. Introduction. Motivations for Process Improvement and Monitoring. How the Mighty Have Fallen. Importance of Internal Controls in Dynamic External Environments. Environmental Change and Its Effect on the Fraud Triangle. Where Is Bedrock for Fraud Deterrence? Conclusion. 2 Definition of Fraud Deterrence. Overview. Deterrence Activities Will Affect Control Culture. 3 History of Fraud Deterrence. Introduction. Early Fraud Deterrence. Modern Fraud Deterrence. 4 The Role of Professional Standards. Introduction. PCAOB Standards. American Institute of Certified Public Accountants Auditing Standards. American Institute of Certified Public Accountants Accounting and Review Standards. Institute of Internal Auditors Standards. Association of Certified Fraud Examiners Standards. Certified Fraud Deterrence Analyst-National Association of Certified Valuation Analysts. 5 The Fraud Triangle. Overview. Elements. The Fraud Triangle and Financial Reporting Fraud. 6 Motivations of Fraud Deterrence and the Transition to Investigation. Introduction. Motivations for Deterrence Analysis. Transition to Investigation. Conclusion. 7 A Fraud Deterrence Professional's Overview of the Legal Process. Introduction and Objectives. Basics of Opinion Testimony and the Role of the Judiciary. Expert Qualification Standards : When Is a Witness an "Expert"? Admissibility versus Weight: When Is an Expert's Opinion and/or Testimony Admissible? Limitations on the Scope of Expert Opinion Testimony. Reports and Discovery Obligations. Conclusion. 8 Human Resources Concerns. Retaliation: The Newest Wave of Employment Litigation. An Ounce of Prevention: Background Checks and Employment Inquiries Under the Fair Credit Reporting Act. Checklist for Complying with the FCRA When Using a Third Party to Obtain "Consumer Reports." Conclusion. Appendix 8A. Selected Federal Whistleblower Statutes. Appendix 8B. The U.S. Equal Employment Opportunity Commission. Appendix 8C. Disclosure to Applicant Regarding Consumer Reports. Appendix 8D. Disclosure to Employee Regarding Consumer Reports. Appendix 8E. Sample Notice of Intent to Obtain an Investigative. Consumer Report. Appendix 8F. Fair Credit Reporting Act. Appendix 8G. Sample Disclosure of Nature and Scope of Investigative. Consumer Report. Appendix 8H. Sample Pre-Adverse Action Notice. Appendix 8I. Sample Adverse Action Notice. Appendix 8J. Applicant. Appendix 8K. Current Employee. SECTION II. TOOLS OF FRAUD DETERRENCE. 9 Internal Control and Fraud Deterrence: The COSO Integrated Framework. Background. Control Environment. Information and Communication. Risk Assessment. Control Procedures. Monitoring. 10 Recent Corporate Governance Reforms Enacted to Deter Financial Fraud. The Sarbanes-Oxley Act of 2002 and Related Rules and Regulations. Introduction. Board of Directors. Audit Committee. Management. Internal Auditors. Enforcement. Protections for Directors and Officers. Conclusion. 11 Generation-X Technologies and Information Assurance. Overview. Do We Need a Paradigm Shift in Systems Assurance and Auditing? Generation X Enterprise Technologies: State of the Art. Information Systems Integration: A Challenge. Assured Information Emanates from Assured Systems. Information Assurance: A Function of Strategic Importance. Various Information Assurance and Control Measures. British Standards: BS7799 and BS 7799-2:2002. System Security Engineering Capability Maturity Model: SSE-CMM. Conclusion. 12 The Impact of Communications Infrastructure on Fraud Detection and Deterrence. Introduction. Fraud and Technology. Communication Security Solutions. Correlation. 13 Process and Information Validation. Part I: Interview and Interrogation Process. Difference between Interview and Interrogation. Preparation and Room Setting. Interviewer/Interrogator Demeanor. Detecting Deception. Conducting the Interview. Interrogation. Structured Approach to the Interview and Interrogation. of a Suspect in a Fraud Investigation. Conclusion. Part II: Forensic Document and Handwriting Examination. What Is a "Document"? Forgery. Red Flags of Document Examination. Caution. Red Flags of Handwriting Identification. Suggested Reading. 14 Data Analysis and Monitoring: How Effective Data Analysis Can Identify Fraud Risk Indicators and Promote Business Intelligence. Introduction. Data Basics. Information Systems. Generating Business Intelligence. What to Look for in Data Analysis Technology. Putting It All Together. 15 Reporting. Introduction. Function of Fraud Deterrence Reports. Reporting on Internal Control. Reporting in an Investigation. Importance of Documentation. Conclusion. SECTION III. APPLICATIONS OF FRAUD DETERRENCE. 16 Deterring Fraudulent Financial Reporting and Asset Misappropriation. Introduction. Organizational (Corporate) Culture. Organizational (Corporate) Governance. Internal Controls for Deterrence. Deterrence Monitoring. 17 Fraud and the Bankruptcy Code. Introduction. Bankruptcy Refuge for Fraudulent Actors. Bankruptcy Fraud. Fraudulent Transfer Statutes. Intentionally Fraudulent Transfers. Constructively Fraudulent Transfers. Application of Fraudulent Transfer Laws. Remedies for the Recovery of Fraudulent Transfers. Corporate Actors/Individual Liability. Conclusion. Appendix 17A. Uniform Fraudulent Conveyance Act and Uniform Fraudulent Transfer Act. Appendix 17B. Uniform Fraudulent Conveyance Act. Appendix 17C. Uniform Fraudulent Transfer Act. Appendix 17D. 18 U.S.C. 152-157. Appendix 17E. 11 U.S.C. 548. Fraudulent Transfers and Obligations. Appendix 17F. 11 U.S.C. 522 Exemptions. Appendix 17G. 11 U.S.C. 101(31). Definitions. 18 Discovering and Preventing Fraud in Business Formation and Dissolution. Introduction. Fundamental Assessments. Factors Affecting Whether the Fraud Will Succeed. Informational Rights and Fraud. Approval Rights and Governance. Additional Drafting Solutions. Minimizing the Occurrence of Fraud. Discovery of Fraud. Remedies. 19 Identity Theft and Privacy Protection. Introduction. Definition. Development of an Epidemic. The Outbreak and Law Enforcement. Protecting Personal Information. Detect Unauthorized Use. Defend and Regain Your Identity. Bulk Data Breaches. The Online Frontier of Phishing and Spoofing. Impact on Fraud Deterrence. 20 Intellectual Property. Introduction. How to Tell When Your Company Has Intellectual Property. Basic Reasons for Protecting. Routine Protection. Policing Intellectual Property Rights. Possible Recoveries through Litigation. Conclusion. 21 Fraud Deterrence in the U.S. Private Equity Finance System. Introduction. U.S. Private Equity System and Its Governance Structure. Foundations of a Fraud Deterrence System in Private Equity. Adoption of Internal Control Systems within the U.S. Private Equity System. Conclusions and Recommendations. Glossary of Terms. Index.

Computer Security: Protecting Digital Resources

Abstract: Today, society is faced with numerous internet schemes, fraudulent scams, and identity theft that threaten our safety and our peace of mind. Computer Security: Protecting Digital Resources provides a broad approach to computer-related crime, electronic commerce, corporate networking, and internet security, topics that have become increasingly important as more and more threats are made on our internet environment. This book is oriented toward the average computer user, business professional, government worker, and the education community, with the expectation that the user can learn to use the network with some degree of safety and security. The author places emphasis on the numerous vulnerabilities and threats that are inherent in the Internet environment. Efforts are made to present techniques and suggestions to avoid identity theft and fraud. Readers will gain a clear insight into the many security issues facing the e-commerce networking, web, and internet environments and what you can do to keep your personal and business information secure.

With A Grain of Salt: What Consumer Privacy Surveys Don't Tell Us

Abstract: A tremendous amount of news coverage and analysis of privacy issues has been driven by surveys of consumers showing high levels of concern. For this study, the authors reviewed 23 privacy surveys to assess their real usefulness to policymakers. Polls rarely play as large a role in policymaking as they have in the context of privacy. The study explains why lawmakers are right to be skeptical of surveys as a guide to policymaking generally, and privacy in particular. The design of the survey format and questions can be used to manipulate survey results. In reviewing privacy surveys, the authors found almost universal use of "push-pull" questions or prompting for certain results. By contrast, the least manipulative form of surveys, unprompted surveys, show little concern for privacy as such, and more concern for crime issues like credit card fraud. Also, privacy surveys tend to lump together issues like credit card fraud, spam, and marketing under the heading of "privacy," making it difficult to identify consumer concerns with precision. Surveys generally, and privacy surveys in particular, also suffer from the "talk is cheap" problem. It costs a consumer nothing to express a desire for federal law to protect privacy. But if such law became a reality, it will cost the economy as a whole, and consumers in particular, significant amounts that surveys do not and cannot reveal. By contrast, more objective measures of consumer actions show that, whatever consumers may say, they are going online and buying online in droves. In 1999, several forecasters predicted that electronic commerce would grow slowly because of the public's concerns about privacy. But this gloomy scenario has not come to pass, with electronic commerce revenues growing far faster than projected. The authors conclude that the craze for privacy surveys may be chalked up partly to the fact that for much of the debate no other information about the costs and benefits of privacy has been available. They further conclude that the surveys are not a sound basis for public policy.