Treaty categorizes cyber crime as offenses committed ranging from criminal activity against data to content and copyright infringement (Marion‚ 2010). The United Nations Manual on the Prevention and Control of Computer Crime defines cyber crime as fraud‚ forgery‚ and unauthorized access (Carajal‚ 2008). The Department of Justice (DOJ) defines cyber crime as any violations of criminal law that involve knowledge of computer technology for their perpetration‚ investigation‚ or prosecution. The DOJ
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securities fraud claims. According to the factual allegations‚ Plaintiffs’ grievances arose out of a 2013 reorganization of the “Covis enterprise”. Plaintiffs argue that‚ before the reorganization‚ they held valuable profits interests in Covis Holdings LP (“CLP”). But‚ as part of the reorganization hey exchanged those interests for less valuable profits interests in Covis US Holdings‚ LLC (“C-US”)‚ in reliance on Defendants’ actions. In District Court‚ Plaintiffs alleged securities fraud by claiming
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WorldCom Scandal A summary of WorldCom fraud would include having to describe the greed that would eventually destroy one of the largest communications companies in the United States and world. A humble motel owner‚ Bernard Ebbers took a small long distance company in 1983 and turned it into one of the most successful businesses in the country. It was not so much the business operations that caused the company to grow but the aggressive acquisitions that made the company grow. In its day‚ CEO Bernard
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topic of tax fraud. We will begin by introducing the basic concepts of tax fraud. Secondly‚ this paper will also delve into some of the laws that have been passed as punishment for those parties that decide to commit tax fraud. We will also highlight some of the more current examples of tax fraud that have been committed and the details that lead to the perpetrators being caught. Lastly we will discuss the role that criminal investigators have in the realm of tax fraud. Tax fraud can be stated
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Case 1.3 Jamaica Water Properties Prepared by Alex Gonzalez for Professor C.E. Reese in partial fulfillment of the requirements for ACC 540 – Fraud Examination School of Business / Graduate Studies St. Thomas University Miami Gardens‚ Fla. Term A7 / Fall‚ 2014 October 24th‚ 2014 Table of Contents Issues 1 Facts 1 Analysis 7 Conclusions/Recommendation 7 References/Bibliography 7 Issues 1. In David Sokol’s position‚ after discovering the suspicious items in JWP’s
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example when vandals attack the computer itself‚ or when a "computer virus" (a program capable of altering or erasing computer memory) is introduced into a computer system. As subjects of crime‚ computers represent the electronic environment in which frauds are programmed and executed; an example is the transfer of money balances in accounts to perpetrators ’ accounts for withdrawal. Computers are instruments of crime when they are used to plan or control such criminal acts. Examples of these types
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References: Figure 1. Dorminey‚ J.‚ Fleming‚ A.‚ Kranacher‚ M.‚ & Riley Jr.‚ R. A. (2012). Diagram. The Evolution of Fraud Theory. Issues in Accounting Education‚ May2012‚ Vol. 27 Issue 2‚ p555-579‚ 25p‚ found on p561 Figure 2 Enofe‚ A. (2010). Reaping the fruits of evil: how scandals help reshape the accounting profession. International Journal Of Business‚ Accounting
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scholarship will motivate me‚ it will help me work hard in order to deserve it. a. Fraud is an intentional misrepresentation of facts‚ like Misappropriation of assets. In order to commit fraud a person has to have motivation‚ opportunity‚ and rationalization for committing the fraud. PCAOB AU 316 describes fraud as follows‚ “Fraud is a broad legal concept and auditors do not make legal determinations of whether fraud has occurred. Rather‚ the auditor’s interest specifically relates to acts that result
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The Ontario Lottery and Gaming Corporation is responsible for a substantial amount of the government`s revenue in the province of Ontario. The OLG‚ characterized by its core values‚ integrity‚ respect as well as accountability‚ is always expected to perform the duty of care to its clients. However‚ the organization was hit by a scandal which exposed fraudulent behavior within its operations. The scandal was revealed by CBC`s documentary The Fifth Estate‚ in an episode titled `Luck of the Draw` which
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earnings expectations. This memorandum will describe who was involved‚ how the operation was carried out‚ as well as a timeline documenting the resulting damages of the scandal. On March 19th 2003‚ the Securities and Exchange Commission filed civil fraud charges against HealthSouth and CEO and Chairman Richard Scrushy of “allegedly duping investors into believing the company had met earnings targets” (washintonpost.com staff‚ 2004). The SEC’s complaint “alleges that since 1999‚ at the insistence of
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