Dissecting computer fraud : from definitional issues to a taxonomy

Computer frauds, while less dramatic than crimes of violence, can inflict significant damage at community, organizational or individual level. In order to properly quantify and mitigate the risk, computer frauds needs to be well understood. In this paper, in a conceptual-analytical research approach, we propose a dissection of computer fraud. First, we look into the elements of an offense, the act of fraud in general, than explain what is and what is not computer fraud. Next, from a prevention perspective, we propose a taxonomy of computer fraud with respect to perpetration platform, and to perpetration method. We believe that our contributions extend the existing knowledge of the phenomenon, and can assist those fighting computer fraud to better understand it and to design means of preventing and reporting it.

A conceptual framework of e-fraud control in an integrated supply chain

The integration of supply chains offers many benefits; yet, it may also render organisations more vulnerable to electronic fraud (e-fraud). E-fraud can drain on organisations’ financial resources, and can have a significant adverse effect on the ability to achieve their strategic objectives. Therefore, efraud control should be part of corporate board-level due diligence, and should be integrated into organisations’ practices and business plans.
Management is responsible for taking into consideration the relevant cultural, strategic and implementation elements that inter-relate with each other and to coordinating the human, technological and financial resources necessary to designing and implementing policies and procedures for controlling e-fraud. Due to the characteristics of integrated supply chains, a move from the traditional vertical approach to a systemic, horizontal-vertical approach is necessary. Although the e-fraud risk cannot be eliminated, risk mitigation policies and processes tailored to an organisation’s particular vulnerabilities can significantly reduce the risk and may even preclude certain classes of frauds.
In this paper, a conceptual framework of e-fraud control in an integrated supply chain is proposed. The proposed conceptual framework can help managers and practitioners better understand the issues and plan the activities involved in a systemic, horizontal-vertical approach to e-fraud control in an integrated supply chain, and can be a basis upon which empirical studies can be build.

Governance, employees and CSR : integration is the key to unlocking value

Corporate governance has gained increasing importance in the last decade as organisations have been involved in bankruptcies and frauds alongside decreases in organisational value and jobs. Researchers have signalled a need for new perspectives and models of governance, especially one that clearly identifies and embeds employees as part of the system. This article explores the importance of human resources as a key component of the governance system. It discusses whether organisational rhetoric in relation to stakeholders and social responsibility incorporates employees and in doing so it delves into the concept of labour as a key stakeholder. The article examines publicly available reports of two resource-based firms and two finance-sector firms: Rio Tinto, Shell Australia, Westpac and ANZ Bank to explore the position of labour. It concludes that the position of labour as a stakeholder is problematic, with a divergence between espoused statements on CSR and how they are operationalised throughout the organisation. The emphasis seems to be on environmental and financial sustainability with lesser importance placed on dimensions of workplace management and accompanying employee relations approaches.

Micro-blogging in the workplace

Micro-blogging services such as Twitter, Yammer, Plurk and Google Buzz have generated substantial interest among members of the business community in recent years. Many CEOs, managers and front-line employees have embraced micro-blogs as a tool for interacting with colleagues, employees, customers, suppliers and investors. Micro-blogs are considered a more informal channel than emails and official websites, and thus present a different set of challenges to businesses. As a positional paper, this paper uses a case study of a bogus Twitter account to emphasise security and ethical issues relating to (i) Trust, Accuracy and Authenticity of Information, (ii) Privacy and Confidentiality, and (iii) Scams and Frauds, when micro-blogs are used in the workplace. It also highlights the potential risks businesses are exposed to if employees use micro-blogs irresponsibly. The paper contributes to practice by providing suggestions on managing security and ethical risks associated with micro-blogging in the workplace. It contributes to research by building on existing research in trust and data privacy in electronic communication.

Image source detection : a case study on Facebook images taken by iPhones

Forged and tempered digital images become increasingly common on Facebook to aid computer frauds. The situation is worsened as many users can use a phone to take a photo and upload it to Facebook within two clicks, which highlights the need of image forensics for the cyber fraud cases. In this paper, we show the existence of the Facebook image filter which automatically changes the Facebook photos and consequently challenges the validity of forensic results. We aim to enable forensic investigators to relate a seized camera and a Facebook image. Specifically, we utilize intrinsic sensor pattern noise produced by a camera's lens to derive forensically useful information as Photo Response Non-Uniformity (PRNU) patterns. We propose to compare the PRNU patterns of a Facebook image and the flat field images produced by the candidate cameras. And we conclude this method to be effective by successfully identifying the correct iPhone from a list of four for a given Face book image.

A comparative analysis of decision trees vis-à-vis other computational data mining techniques in automotive insurance fraud detection

The development and application of computational data mining techniques in financial fraud detection and business failure prediction has become a popular cross-disciplinary research area in recent times involving financial economists, forensic accountants and computational modellers. Some of the computational techniques popularly used in the context of - financial fraud detection and business failure prediction can also be effectively applied in the detection of fraudulent insurance claims and therefore, can be of immense practical value to the insurance industry. We provide a comparative analysis of prediction performance of a battery of data mining techniques using real-life automotive insurance fraud data. While the data we have used in our paper is US-based, the computational techniques we have tested can be adapted and generally applied to detect similar insurance frauds in other countries as well where an organized automotive insurance industry exists.

Stylised configurations of trauma: faking identity in Holocaust memoirs

Exploring a series of fraudulent Holocaust memoirs-Herman Rosenblat's Angel at the Fence, Misha Defonseca's Misha: A Mémoire of the Holocaust, Binjamin Wilkomirski's Fragments and Helen Demidenko's The Hand That Signed the Paper-, this paper argues that fakes are not some 'bogus Other' (Ruthven 3) of 'genuine' literature but in fact parodic works that reflect on the tenuous nature of both the past and the notion of self. Indeed, the revelation of a fraudulent memoir exposes the investments of a public culture in notions of the real-firstly, in terms of an authentic identity and secondly, in relation to a genuine literary experience. The Holocaust frauds perpetuated by Rosenblat, Defonseca, Demidenko and Wilkomirski, in exploiting an historical phenomena regarded as sacrosanct, highlight and utilise the commodification of trauma in both public and literary arenas, manipulating discourses of victimhood and authenticity in order to interrogate the boundaries of the real and the unreal and, indeed, to reveal the faultlines in literary culture per se. Less interested in literary classifications, however, than in notions of history and identity, this paper contends that the scandals surrounding fakes are fundamental to understanding anxieties about the connection between word and world, and the strange expectation that literature is able to provide access to something 'true'.