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Dissertations / Theses on the topic 'Fraud in the Internet'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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1

Lau, Marcelo. "Análise das fraudes aplicadas sobre o ambiente Internet Banking." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/3/3142/tde-19092006-164238/.

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Este trabalho identifica sob o contexto da tecnologia, negócio, engenharia social e investigação a ocorrência de fraudes sobre o ambiente Internet Banking. A pesquisa relata a evolução dos métodos utilizados pelos fraudadores para efetivação da fraude desde seu o início, no ano de 2002 à evolução na sofisticação dos meios utilizados para os ataques até meados de 2005. Como a análise se baseou em um estudo de caso, coletou-se um número quantitativo de incidentes no período de um ano permitindo entender neste escopo a tendência de ataques aos clientes de serviços Internet Banking. E com pleno do
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2

Maruatona, Omaru. "Internet banking fraud detection using prudent analysis." Thesis, University of Ballarat, 2013. http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/59631.

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The threat posed by cybercrime to individuals, banks and other online financial service providers is real and serious. Through phishing, unsuspecting victims’ Internet banking usernames and passwords are stolen and their accounts robbed. In addressing this issue, commercial banks and other financial institutions use a generically similar approach in their Internet banking fraud detection systems. This common approach involves the use of a rule-based system combined with an Artificial Neural Network (ANN). The approach used by commercial banks has limitations that affect their efficiency in cur
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3

Alnajim, Abdullah M. "Fighting Internet fraud : anti-phishing effectiveness for phishing websites detection." Thesis, Durham University, 2009. http://etheses.dur.ac.uk/2149/.

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Recently, the Internet has become a very important medium of communication. Many people go online and conduct a wide range of business. They can sell and buy goods, perform different banking activities and even participate in political and social elections by casting a vote online. The parties involved in any transaction never need to meet and a buyer can sometimes be dealing with a fraudulent business that does not actually exist. So, security for conducting businesses online is vital and critical. All security-critical applications (e.g. online banking login pages) that are accessed using th
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4

Kemp, Steven. "Fraud against individuals in the Internet era: trends, victimisation, impact and reporting." Doctoral thesis, Universitat de Girona, 2020. http://hdl.handle.net/10803/671164.

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This thesis aims to examine fraud against individuals in the Internet era to shed light on: current trends and the dark figure of fraud; factores associated with victimisation; how fraud impacts individuals; and the factores that may influence and motivate fraud reporting. A variety of data sources are used and both descriptive statistics and a varierty of regression analyses are employed to acheive this aim. The results show that the dark figure of fraud is extensive and a number of factors are related to reporting and the motives for not reporting. Moreover, victimisation is extensive throug
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5

Kovach, Stephan. "Detecção de fraudes em transações financeiras via Internet em tempo real." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/3/3141/tde-09082011-155153/.

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Um dos objetivos mais importantes de qualquer sistema de detecção de fraudes, independente de seu domínio de operação, é detectar o maior número de fraudes com menor número de alarmes falsos, também denominados de falsos positivos. A existência de falsos positivos é um fato inerente a qualquer sistema de detecção fraudes. O primeiro passo para alcançar esse objetivo é identificar os atributos que podem ser usados para diferenciar atividades legítimas das fraudulentas. O próximo passo consiste em identificar um método para cada atributo escolhido para efetuar essa distinção. A escolha adequada
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6

Faria, Leonel da Fontoura Mattoso Negreiros. "Evidências de ajustes no lance médio de advertisers em uma Ad Exchange dado a percepção de fraude." reponame:Repositório Institucional do FGV, 2018. http://hdl.handle.net/10438/24411.

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Submitted by LEONEL DA FONTOURA MATTOSO NEGREIROS FARIA (leonelfaria@hotmail.com) on 2018-07-15T15:53:43Z No. of bitstreams: 1 EVIDÊNCIAS DE AJUSTES NO LANCE MÉDIO DE ADVERTISERS EM UMA AD EXCHANGE DADO A PERCEPÇÂO DE FRAUDE.pdf: 927107 bytes, checksum: fbf14b67a7c420c60157bbeed1c4cc49 (MD5)<br>Rejected by Thais Oliveira (thais.oliveira@fgv.br), reason: Boa tarde, Leonel, Para que possamos aprovar seu trabalho, serão necessárias as seguintes alterações: ´- O nome GETULIO, da capa, não tem acendo; - A Lista de Figuras, Tabelas e Sumário devem estar em páginas separadas; - Adicionar o
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7

Aspvik, Daniel Weenås, and Preben Weenås Aspvik. "Contemporary Online Banking Fraud in Norway : A case study." Thesis, Linnéuniversitetet, Institutionen för informatik (IK), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-97710.

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Banks are currently battling rising of fraudulent activities as it damages their relationship with their customers. Online banking fraud is decreasing trust and confidence among the customers and decreasing operating performance and increasing cost for the banks. This paper looks at online banking fraud in Norway and answers the research questions (1). How are bank customers attacked through the internet? and (2). How are banks trying to prevent fraudulent attacks against their customers? Interviews and document collection were used for data gathering, and in total, four interviews were conduc
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8

Руденко, Я. П. "Класифікація сучасних методів інтернет-шахрайств". Thesis, Національний університет державної податкової служби України, 2011. http://essuir.sumdu.edu.ua/handle/123456789/59536.

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Міжнародна спільнота розпочала активну боротьбу з шахрайствами на теренах інтернету ще із середини дев’яностих років минулого століття. Основними причинами цього було зростання злочинності, яка пов’язана з інтелектуальними злочинами із застосуванням інформаційних технологій.
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9

Algarni, Abdullah Faze. "Policing Internet fraud in Saudi Arabia : the mediation of risk in a theocratic society." Thesis, University of Hull, 2012. http://hydra.hull.ac.uk/resources/hull:13584.

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This thesis aims to contribute to current debates on the policing of Internet fraud by introducing the Saudi Arabian experience. Drawing on the findings of field research focusing on the capital city of Riyadh, this study assesses the extent to which the Saudi state response to Internet fraud fits in with contemporary debates on cybercrime control within a late-modern penal framework as theorised in Western literature. At the same time, the study provides a detailed micro-sociological account of how the policing of Internet fraud is carried out in different police units within the city in whic
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10

Garrett, Elena Victorovna. "Exploring internet users' vulnerability to online dating fraud| Analysis of routine activities theory factors." Thesis, The University of Texas at Dallas, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=1583633.

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<p> This paper investigates factors affecting susceptibility to online dating fraud victimization among a sample of 110 Internet users. Demographic factors such as age, income, marital status, employment, education, and country of residence are analyzed. Applicability of Routine Activities Theory to online scams is discussed, and variables such as computer use and proficiency, awareness of online scams, past experience with international dating, and interest in online dating are analyzed. Study differentiates between likelihood and severity of victimization. Findings indicate that factors most
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11

Sun, Yan. "An investigation into financial fraud in online banking and card payment systems in the UK and China." Thesis, Loughborough University, 2011. https://dspace.lboro.ac.uk/2134/8290.

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This doctoral thesis represents an investigation into financial fraud in online banking and card payment systems in the UK and China, involving network security, online financial transactions, internet fraud, card payment systems and individuals' perception of and behaviours towards electronic environments. In contrast to previous studies, the research questions were tackled by survey questionnaires both in the UK and China, with a particular interest in fraud and attempted fraud. The main findings from the UK respondents were that those with higher IT skill and younger respondents are more li
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12

Barnes, David S. "A defense-in-depth approach to phishing." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2006. http://library.nps.navy.mil/uhtbin/hyperion/06Sep%5FBarnes.pdf.

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Thesis (M.S. in Computer Science)--Naval Postgraduate School, September 2006.<br>Thesis Advisor(s): Craig H. Martell, Neil C. Rowe. "September 2006." Includes bibliographical references (p. 71). Also available in print.
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13

Damiano, André Luis. "As fraudes no Internet Banking e sua evolução para o Social Banking." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/18/18157/tde-12092013-094137/.

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A tecnologia da informação e comunicação é um fator importante no desenvolvimento futuro da indústria de serviços financeiros, com especial atenção ao setor bancário. A maioria dos bancos utiliza a Internet como um canal estratégico de distribuição onde seus serviços e produtos possuem uma relação muito próxima com o conceito mais amplo possível de marketing, aquele que descreve plenamente um ambiente e um nicho de negócio e onde o desenvolvimento e evolução deste canal associa-se diretamente a própria evolução do marketing em si. O tema central deste trabalho é apresentar uma revisão bibliogr
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14

Onder, Oytun. "Corruption And Internal Fraud In Turkish Construction Industry." Master's thesis, METU, 2011. http://etd.lib.metu.edu.tr/upload/12613508/index.pdf.

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The purpose of this thesis is to develop an understanding about internal fraud and corruption problem in Turkish construction industry. During the research, the reasons behind the internal fraud and corruption problem, types of internal fraud and prevention methods for internal fraud and corruption were investigated and various recommendations were developed. Moreover, fraud risk awareness questionnaire was implemented to understand the likelihood occurrence of internal fraud types in construction sector and proactive and reactive measures against these problems. Moreover, types of fraud incid
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15

Nimwegen, Sebastian. "Vermeidung und Aufdeckung von Fraud Möglichkeiten der internen Corporate-Governance-Elemente." Lohmar Köln Eul, 2009. http://d-nb.info/995824746/04.

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16

Ortiz, Angel. "Strategies to Reduce Occupational Fraud in Small Restaurants." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5241.

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Occupational fraud is a growing business risk that is causing greater financial losses in small businesses than large businesses. Business owners lose approximately 5% of their revenues due to occupational fraud. The purpose of this multiple case study was to explore the strategies used by some business owners of small restaurants to reduce occupational fraud. The fraud triangle theory was the conceptual framework for this study. Three small restaurant owners from Puerto Rico participated in face-to-face, semistructured interviews to reveal their successful strategies to minimize fraud. The da
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17

Jastremská, Kateřina. "Problematika pojistných podvodů na českém pojistném trhu." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205752.

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The thesis deals with insurance fraud on the Czech insurance market. The introductory section describes the actual state of the insurance market. Insurance fraud is presented in terms of legislation, their species and the general alarming indicators. The next section deals with internal fraud and depictures a brief profile of the typical internal fraudster, indicators of their suspicious behavior and ways of prevention. The following chapter describes the external fraud in the life and non-life insurance, and is supplemented by a separate chapter describing organized fraud. The following part
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18

Rockson, Albert. "Strategies for Preventing Financial Fraud in Church Organizations in Ghana." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7107.

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Financial fraud in church organizations is increasing rapidly, which can affect the reputation, donation appeal, future funding, and ability of church organizations to meet their planned organizational goals. The purpose of this multiple case study was to explore strategies for preventing financial fraud in church organizations. The conceptual framework for the study was Cressey’s fraud triangle theory. Twenty participants who utilize strategies for preventing financial fraud in their organizations were purposively selected from 5 church organizations in Ghana. Data were collected through semi
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19

Hofmann, Stefan. "Handbuch Anti-Fraud-Management : Bilanzbetrug erkennen, vorbeugen, bekämpfen /." Berlin : Schmidt, 2008. http://www.gbv.de/dms/zbw/559856512.pdf.

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20

Modic, David. "Willing to be scammed : how self-control impacts Internet scam compliance." Thesis, University of Exeter, 2012. http://hdl.handle.net/10871/8044.

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At any given moment in time, there are people complying with fraudulent requests (i.e. scams) on the Internet. While the incidence rates are low (between five and ten percent of the population becoming victims on a yearly basis), the financial and emotional consequences can be high. In this Thesis we composed a unified theory of which factors made individuals more likely to comply with scams and what psychological mechanisms are unwittingly employed by con-men to make their (illegitimate marketing) offers more enticing. The strongest overall predictor of scam compliance (i.e. the extent to whi
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21

Чещевий, Є. І. "Автоматизація процесу підвищення безпеки проведення фінансових операцій в мережі Internet". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/69571.

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У роботі було дослідженно процес здійснення фінансових операцій в мережі Internet. Проведений аналіз інформаційних систем та технологій здійснення фінансових операцій в інтернеті. Основною метою цього дослідження є розробка автоматизованого вирішення проблеми безпеки здійснення фінансових операцій в мережі Internet.<br>The master’s thesis focuses on the process of conducting financial transactions on the Internet. The analysis of information systems and technologies for financial transactions on the Internet is carried out. The main purpose of this research is to develop an automated solution
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22

Akuh, Comfort G. "Small Retail Business Strategies to Detect and Prevent Employee Fraud." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4266.

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Small businesses have an important role to play in the U.S. economy. However, employee fraud can jeopardize the sustainability of small businesses. Grounded on Cressey's fraud triangle theory, the purpose of this multiple case study was to explore strategies used by selected managers and owners of small retail businesses to detect and prevent employee fraud. Ten participants from 5 small retail businesses participated in the study. Nine participated in a face-to-face semistructured interview, and 1 participated in a telephone interview. These participants included 5 owners and 5 managers of sm
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23

Smith, Dallin O. "Impact of Internal Information Quality on Potential Earnings Management and Fraud." Case Western Reserve University School of Graduate Studies / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=case1626457058557002.

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24

Eduardo, Ana Teresa Caldinhas. "Internet banking em Portugal: evolução e implicações de uma inovação radical." Master's thesis, Universidade de Évora, 2013. http://hdl.handle.net/10174/16091.

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A internet banking é uma importante inovação que surgiu no setor financeiro e que permite efetuar a maioria das operações bancárias através de uma plataforma ligada à internet, em qualquer lugar e a qualquer hora. Esta dissertação aborda a introdução e evolução da internet banking em Portugal, uma das inovações mais importantes do século XX no setor bancário, que transformou o modelo de negócio e a forma como os bancos interagem com os seus clientes. A sua análise empírica é feita por via da entrevista direta com algumas das principais instituições bancárias portuguesas. As principais conclusõ
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Forrester, Jock Ingram. "An exploration into the use of webinjects by financial malware." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1012079.

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As the number of computing devices connected to the Internet increases and the Internet itself becomes more pervasive, so does the opportunity for criminals to use these devices in cybercrimes. Supporting the increase in cybercrime is the growth and maturity of the digital underground economy with strong links to its more visible and physical counterpart. The digital underground economy provides software and related services to equip the entrepreneurial cybercriminal with the appropriate skills and required tools. Financial malware, particularly the capability for injection of code into web br
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26

ABEI, YOLANDA AJI. "Impact of Internal Control on Fraud Detection and Prevention in Microfinance Institutions." Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-85431.

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Microfinance institutions (MFIs) are an important tool of poverty reduction which has gained grounds over the years and grown rapidly given the services they provide. The rapid growth of the MFIs has had huge challenges on their regulatory framework which in turn has resulted in the prevalence of fraudulent cases. With the devasting effects of fraud on MFIs and the importance of MFIs in many economies this thesis aims to examine how the design and use of internal control impact fraud detection and prevention in MFIs. To achieve this aim, a qualitative study was conducted with a case study on e
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Labuschagne, Mario. "The role of internal auditors with specific reference to fraud investigation." Thesis, Nelson Mandela Metropolitan University, 2015. http://hdl.handle.net/10948/d1021385.

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The role of internal auditors is evolving to enable them to provide stakeholders with assurance and to assist organisations to achieve objectives and remain competitive to ensure the future existence of their organisations. The research for this study was guided by the question of whether the Institute of Internal Auditors guidance pronouncements provide sufficient guidance in the light of expectations of both the institute and management (stakeholders) relating to the role of internal auditors in respect of fraud investigation. Literature reviewed on the role of internal auditors showed that
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28

Leithead, Travis S. "Challenging Policies That Do Not Play Fair: A Credential Relevancy Framework Using Trust Negotiation Ontologies." Diss., CLICK HERE for online access, 2005. http://contentdm.lib.byu.edu/ETD/image/etd1007.pdf.

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Low, Rouhshi. "The use of technology to automate the registration process within the Torrens system and its impact on fraud : an analysis." Thesis, Queensland University of Technology, 2008. https://eprints.qut.edu.au/18301/1/Rouhshi_Low_Thesis.pdf.

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Improvements in technology and the Internet have seen a rapid rise in the use of technology in various sectors such as medicine, the courts and banking. The conveyancing sector is also experiencing a similar revolution, with technology touted as able to improve the effectiveness of the land registration process. In some jurisdictions, such as New Zealand and Canada, the paper-based land registration system has been replaced with one in which creation, preparation, and lodgement of land title instruments are managed in a wholly electronic environment. In Australia, proposals for an electronic r
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Low, Rouhshi. "The use of technology to automate the registration process within the Torrens system and its impact on fraud : an analysis." Queensland University of Technology, 2008. http://eprints.qut.edu.au/18301/.

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Improvements in technology and the Internet have seen a rapid rise in the use of technology in various sectors such as medicine, the courts and banking. The conveyancing sector is also experiencing a similar revolution, with technology touted as able to improve the effectiveness of the land registration process. In some jurisdictions, such as New Zealand and Canada, the paper-based land registration system has been replaced with one in which creation, preparation, and lodgement of land title instruments are managed in a wholly electronic environment. In Australia, proposals for an electronic r
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Mohamed, Norazida. "Financial statements fraud control : exploring internal control strategies in two Malaysian public interest entities." Thesis, Teesside University, 2014. http://hdl.handle.net/10149/337416.

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Financial statement fraud control has attracted considerable attention and associated response in recent years due to the incalculable collateral damage that could drain the long term success of companies. This research aims to present recommendations to improve financial statement fraud control in commercial companies. The research also evaluates the current strategies for the prevention and detection of financial statement fraud and the reaction thereto. Accordingly, the research attempts to highlight the best practices and weaknesses from the present practices. Based on the experience of tw
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Nascimento, Weslley Souza do. "Um estudo sobre a atua????o da auditoria interna na detec????o de fraudes nas empresas do setor privado no estado de S??o Paulo." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2003. http://132.0.0.61:8080/tede/handle/tede/655.

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Made available in DSpace on 2015-12-04T11:45:35Z (GMT). No. of bitstreams: 1 Weslley_Souza_do_Nascimento.pdf: 1033793 bytes, checksum: f3dd155a0470eac823e9fc0da1cab344 (MD5) Previous issue date: 2003-12-08<br>This dissertation aims at verifying the effectiveness of internal audit in the processes of detection of frauds committed against companies. The study of the subject fraud has become opportune nowadays, once many financial and accounting scandals have been discussed due to of the impact caused in the world financial market. The research begins by the study of how the audit profession ap
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Melo, Rogério Alves de. "A influência da percepção de segurança da Internet sobre a intenção de compra de usuários habituais." Universidade Presbiteriana Mackenzie, 2006. http://tede.mackenzie.br/jspui/handle/tede/667.

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Made available in DSpace on 2016-03-15T19:26:29Z (GMT). No. of bitstreams: 1 Rogerio Alves de Melo.pdf: 892369 bytes, checksum: 4af200efff3cb556cc018adff3611897 (MD5) Previous issue date: 2006-03-14<br>This paper deals with the influence of the perception of Internet security when habitual users have the intention of buying something through the Internet. Therefore, a descriptive research was conducted, of which data was collected through a semi-structured questionnaire and a sample composed of 154 university students who are attending the Science of Computation course. The data was consid
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Molungu, Thomas Ndive. "Internal Control Strategies to Mitigate Fraud in Small Manufacturing Businesses in Cameroon." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7943.

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Approximately 51.3% of small manufacturing businesses lack effective internal controls to deter fraud. Internal control strategies, when adequately implemented, can mitigate fraud and improve profitability in small manufacturing businesses. The objective of this single qualitative case study was to explore the internal control strategies used in a small manufacturing business to mitigate assets misappropriation fraud and improve profitability. Agency theory was the conceptual framework for this study. Five business managers in a small manufacturing firm in Cameroon participated in face-to-face
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Hayes, Thomas Patrick. "An examination of the factors that influence an auditor's decision to use a decision aid in their assessment of management fraud." Thesis, University of North Texas, 2006. https://digital.library.unt.edu/ark:/67531/metadc5272/.

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In recent years, the accounting profession has faced increased scrutiny because of scandals involving management fraud (e.g., Enron, WorldCom). In response, Statement on Auditing Standards (SAS) #99 has expanded auditors' responsibility for detecting fraud, requiring auditors to gather significantly more information in their assessment of fraud. In addition, the Public Company Accounting Oversight Board (PCAOB) will focus on fraud detection through their inspections of registered accounting firms. In light of the increased emphasis on auditors' responsibility for detecting fraud, public acc
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Abiola, James. "The impact of information and communication technology on internal control's prevention and detection of fraud." Thesis, De Montfort University, 2013. http://hdl.handle.net/2086/9496.

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This study explores the Impact of Information and Communication Technology (ICT) on internal control effectiveness in preventing and detecting fraud within the financial sector of a developing economy - Nigeria. Using a triangulation of questionnaire and interview techniques to investigate the internal control activities of Nigerian Internal Auditors in relation to their use of ICT in fraud prevention and detection, the study made use of cross-tabulations, correlation coefficients and one-way ANOVAs for the analysis of quantitative data, while thematic analysis was adopted for the qualitative
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Dayan, Imran. "A method for measuring Internal Fraud Risk (IFR) of business organisations with ERP systems." Thesis, Brunel University, 2017. http://bura.brunel.ac.uk/handle/2438/17556.

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ERP system has shaped the way modern organisations design, control, and execute business processes. It has not only paved the way for efficient use of organisational resources but also offered the opportunity to utilise data logged in the system for ensuring internal control. The key contribution of this research is that it has resulted in a method which can practically be employed by internal auditors for measuring internal fraud risk of business organisations with ERP systems, by utilising process mining technique and evidential reasoning in the form of Bayesian theorem, in a much more effec
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Udeh, Ifeoma. "AN INVESTIGATION OF INTERNAL CONTROL RELATED FRAUDS AND AUDITOR LITIGATION: PRE- AND POST- SARBANES-OXLEY, SECTION 404." VCU Scholars Compass, 2012. http://scholarscompass.vcu.edu/etd/2736.

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Using 629 observations of U.S. publicly listed firms with internal control related frauds from 2000 to 2006; this study investigates the change in auditor litigations in the Post- Sarbanes Oxley, Section 404 period. To the extent the conditions of the internal control in place are inadequate or non-existent, the possibility of the occurrence of internal control related fraud heightens. Thus, the inability of auditors to detect a financial statement misstatement due to internal control fraud in a timely manner exposes auditors to litigation (Barra, 2010; Heninger, 2001; Caplan, 1999). This situ
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Du, Pon Adam Watanabe. "Competition, Cost Analytics, and Offsetting Strategies: Pressures and Opportunities on the Fraud Triangle." Diss., Virginia Tech, 2021. http://hdl.handle.net/10919/102937.

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This study introduces industry competition factors to fraud models to examine how competition associates with fraud risk. I argue that industry competition eclipses many firm-level determinants in their association with fraud risk, and that the cost of poor information elevates fraud risk as competition increases. I find that fraud risk is higher for firms in industries with 1) more substitutable products and services, 2) greater threats of new entry, and 3) larger incumbent pools of competitors, and that substitution exceeds every firm-level variable except size in its relevance with fraud ri
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40

Ozdowski, Adam Antoni. "Fraud and financial misconduct reporting: The perceived importance of report recipient characteristics." Thesis, Queensland University of Technology, 2020. https://eprints.qut.edu.au/206088/1/Adam_Ozdowski_Thesis.pdf.

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Whistleblowing remains the most effective means of combating fraud. However, encouraging people to come forward and put themselves in a vulnerable position remains a challenge. Against the backdrop of lapses in public sector ethics, this research focused on the effectiveness of Public Interest Disclosure legislation and the difference between protections offered to potential whistleblowers in the public and private sectors. Using the whistleblowing triangle, this research showed that potential whistleblowers seek report recipients with certain characteristics. These characteristics depend on t
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Henshaw, James Presley. "Phishing Warden : enhancing content-triggered trust negotiation to prevent phishing attacks /." Diss., CLICK HERE for online access, 2005. http://contentdm.lib.byu.edu/ETD/image/etd840.pdf.

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42

Achilles, Wendy Walston. "An Experimental Analysis of the Impact of Goal Orientation, Ethical Orientation, and Personality Traits on Managers' And Accountants' Abilities to Recognize Misappropriation of Assets." VCU Scholars Compass, 2006. http://scholarscompass.vcu.edu/etd/699.

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This study examines the impact of knowledge, experience, goal orientation, ethical orientation, and personality traits on managers' and accountants' abilities to recognize misappropriation of assets. Participants included students and professionals. The student group included upper-level accounting majors and upper-level management majors. The professional group included students enrolled in an introductory accounting course for their MBA program and internal auditors from a variety of organizations. Findings in the study show that accounting students assessed the possibility that fraud was in
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43

Hašková, Kristýna. "Podvod a audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-142209.

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This thesis deals mainly with internal fraud. In the first section, a definition of fraud is mentioned. The second section briefly describes the internal and external fraud and provides their basic structure. The third section deals with the reasons for committing fraud. The fourth section is concerned with the specific forms of internal fraud which come under the basic groups of corruption, misappropriation of assets and statements manipulation and other forms of fraud which may be between the internal and external fraud. The last section provides examples of large and small accounting exampl
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Brown, Abigail Bugbee. "Private firms working in the public interest is the financial statement audit broken? /." Santa Monica, CA : RAND, 2007. http://www.rand.org/pubs/rgs_dissertations/RGSD212/.

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Hirschl, Brian William. "Fraud Inquiry: The Impact of Written Response on Reporting Intentions (Scholarly Essay included)." Ohio University Honors Tutorial College / OhioLINK, 2019. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1556211421973162.

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46

Ashraf, Javiriyah. "The accounting fraud at WorldCom the causes, the characteristics, the consequences, and the lessons learned." Honors in the Major Thesis, University of Central Florida, 2011. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/5.

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The economic prosperity of the late 1990s was characterized by a perceived expansive growth that increased the expectations of a company's performance. WorldCom, a telecommunications company, was a victim of these expectations that led to the evolution of a fraud designed to deceive the public until the economic outlook improved. Through understanding what led to the fraud, how the fraud grew, and what its effects were, lessons can be derived to gain a better understanding of the reasons behind a fraud and to prevent future frauds from occurring or growing as big as the WorldCom fraud did.<br>
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47

Yarmuch, Muñoz Javier Elías. "Estudio de fraudes en el servicio móvil de internet." Tesis, Universidad de Chile, 2015. http://repositorio.uchile.cl/handle/2250/137466.

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Ingeniero Civil Eléctrico<br>En el mundo de las telecomunicaciones, los fraudes existen desde que se empezaron a masificar los servicios de telefonía fija. En esos tiempos, se disminuían costos y evadían pagos de manera ilegal, como por ejemplo, el cargo extra por llamadas internacionales o por llamadas de teléfono fijo a móvil. Dado el avance tecnológico, la televisión digital, el Internet móvil y la enorme oferta de servicios y aplicaciones que un teléfono móvil ofrece, las posibilidades de hacer fraude son mucho mayores. El presente estudio se focaliza en los fraudes más masificados, en p
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Eller, Christopher K. "Can Using the Internal Audit Function as a Training Ground for Management Deter Internal Auditor Fraud Reporting?" VCU Scholars Compass, 2014. http://scholarscompass.vcu.edu/etd/3585.

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This study examines the effects of using the internal audit function as a training ground for management and fraud magnitude on internal auditor fraud reporting decisions. Using a 2x2 between-participants experiment, the current study manipulates the use of the internal audit function as a management training ground (used as a training ground vs. not used as a training ground) and fraud magnitude (large fraud, defined as 30 percent of net income vs. small fraud, defined as one percent of net income). The results indicate that internal auditors may be less likely to report a fraud to their supe
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Lyford, Henry. "Conflict of Interest?: Executive-Auditor Relationship and the Likelihood of a SEC-Prompted Restatement." Scholarship @ Claremont, 2010. http://scholarship.claremont.edu/cmc_theses/39.

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This study examines the relationship between executives and their independent auditor to see if there is a conflict of interest in their interaction. This study was motivated by the meltdowns, partially caused by fraudulent accounting, of many public companies in the late 1990s and early 2000s and the consequent passage of the Sarbanes-Oxley Act. This study examines the variables of audit fees, fees for other services, and auditor tenure to see if they are connected with the occurrence of an SEC-prompted restatement. The results show no significant correlation between amount of fees and the
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Muliuolis, Remigijus. "Asmens tapatybės nustatymas Internete, teisiniai aspektai." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20090204_113046-51127.

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Magistro baigiamąjame darbe nagrinėjama asmens tapatybės nustatymo Internete samprata bei praktinis realizavimas, analizuojama ar pakankamai teisiškai reglamentuota, taip pat ar yra būtinumas kriminalizuoti asmens tapatybės klastotę Internete, atribojant ją nuo paprasto sukčiavimo. Pagrindinis tyrimo tikslas - išanalizuoti teisinius ir praktinius asmens tapatybės Internete buvimo, slėpimo ir klastojimo aspektus, nurodyti pagrindines teisines problemas, su kuriomis susiduriama siekiant išlikti anonimiškam, o taip pat pateikti išvadas ir siūlymus kaip tobulinti teisinį reguliavimą. Darbe iškelta
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