E-fraud is an e-crime that affects society, as a whole, impacting upon individuals, businesses and governments. Recent studies suggest that e-fraud is on the increase and that a lack of awareness, and inappropriate, limited or absent countermeasures have only exacerbated the negative impact of E-fraud to society. The response to e-fraud has concentrated on context specific technical solutions being narrowly focused, and typically dealing with only a few of the numerous factors and dimensions that may be seen to be constituent to e-fraud. A review of the literature suggests that e-fraud is, at a very basic level, poorly understood, which may in go some way to explain the above-mentioned difficulties in addressing e-fraud. Fundamental to this poor understanding is the lack of a theoretical basis upon which a comprehensive understanding may be built and from which a co-ordinated response may be made. This study seeks to redress this situation through the development of a model of the process of e-fraud, using the existing literature as a guide. Based on a broad definition of both e-crime and e-fraud, the resultant model describes the five key elements of e -fraud: perpetrator, mode of attack, target system, target entity and impact. It is envisaged that the model will allow the mechanics and context of e -fraud to be more fully understood, thus assisting in the development and implementation of effective countermeasures.
[1]
Russell G. Smith,et al.
Controlling fraud on the Internet : a CAPA perspective : a report for the Confederation of Asian and Pacific Accountants
,
2001
.
[2]
Marc D. Goodman,et al.
The Emerging Consensus on Criminal Conduct in Cyberspace
,
2002,
Int. J. Law Inf. Technol..
[3]
Jack Bologna,et al.
Corporate Fraud: The Basics of Prevention and Detection
,
1984
.
[4]
Martin P. Loeb,et al.
CSI/FBI Computer Crime and Security Survey
,
2004
.
[5]
Gordon Stevenson,et al.
Computer Fraud: Detection and Prevention
,
2000
.
[6]
Rodney McKemmish,et al.
What is forensic computing
,
1999
.
[7]
R. Power.
CSI/FBI computer crime and security survey
,
2001
.
[8]
Wim Vandenberghe,et al.
Electronic Theft: Unlawful Acquisition In Cyberspace
,
2004,
Int. J. Law Inf. Technol..
[9]
A. Graycar,et al.
Identifying and responding to electronic fraud risks
,
2002
.