Introduction to Cyber Fraud (Currently Unavailable)

Author: Robert K Minniti

CPE Credit:  2 hours for CPAs

This on-demand course is designed for individuals who would like to obtain a basic understanding of cyber fraud. We will discuss various types of cyber frauds and how the criminals commit the frauds. We will review some of the legal and ethical implications involved. Examples of real world cases will be provided to help develop and understanding of the risks involved. We will review policies, procedures, hardware, software, and internal controls that can be used to help prevent an organizations from being victimized.

Publication Date: April 2018

Designed For
CFOs, CEOs, business owners, business managers, internal auditors, external auditors, corporate accountants, government accountants and risk management personnel.

Topics Covered

  • The definition of cyber fraud
  • How criminals commit acts of cyber fraud
  • How to protect your organization from cyber fraud
  • Various types of cyber frauds
  • How criminals commit frauds
  • Legal and ethical implications involved

Learning Objectives

  • Recognize what phishing normally includes
  • Identify the most common source of a data breach
  • Describe a company's data security process and what should be included
  • Differentiate the first state to legalize digital currencies
  • Recognize examples of digital currency
  • Identify components not part of the COSO Framework for Internal Control
  • Describe an example of CryptoWall
  • Recognize what is used to hide malware on a computer from the user
  • Identify examples of a law protecting personal information
  • Describe what can be used to anonymously surf the web
  • Recognize what should be included in internal controls for User IDs and Password
  • Describe spoofing
  • Recognize how cryptolocker is designed as a type of malware
  • Identify how spyware is designed for a cell phone
  • Identify the most commonly used type of malware
  • Recognize which data breach was done to obtain information to blackmail users of the company


Instructional Method

NASBA Field of Study
Accounting (1 hour), Auditing (1 hour)

Program Prerequisites

Advance Preparation

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