... influence on our national economy. Despite the public attention on the rise of Tax Identity Theft, peer-reviewed literature on Tax Identity Theft was relatively sparse. Much of the extant literature examined only general identity thefts and their related frauds, while few focused on Tax Identity...

...Anuar Nawawi; Ahmad Saiful Azlin Puteh Salin Purpose The purpose of this study is to examine whether policies and procedures, one of the fundamental elements in the internal control environment, are adequate and effective in preventing fraud and unethical practices committed by employees...

... shift in the type of reported content. A large number of recent reports from Greek users concern financial fraud schemes and phenomena of cyberbullying and cyber‐extortions, activities related primarily to the newly emerged social networking sites. Originality/value The paper offers insights...

... gives rise to novel and difficult legal issues, some of which have yet to be resolved. This article will consider the extent to which a user of the system whose value is stolen may use the common law and equitable tracing rules as a means of taking action against the perpetrator of the fraud...

... an overview of some of the deceptive business opportunities in the virtual mall and provides tips for safeguarding against them. 1. 1 overburdened hardware infrastructure; and 2. 2 fraud and deception. Delays and access limitations caused by overburdened hardware will be solved...

...Fritz H. Grupe; James M. Hensley; Jeanne H. Yamamura Computer security is maintained in many ways. New systems are developed with an eye towards protecting against known techniques for bypassing system controls. New methods of fraud, especially in point of sale systems, appear in spite...