ney. The simplest form is to electronically transfer funds from someones account into your own. The possibility of being caught doing this is very high because it is noticeable and traceable. A method of embezzling called The Salami Technique(2) involves slicing small amounts off of many different accounts (instead of just one big transfer) that wont be noticed and putting the accumulating totals into ones own account. There is also a round-off technique where the amounts taken for oneself from each account are fractional and would otherwise kept by the bank as round-off errors, such as 3/10th of a cent but the small amounts build up over time. This can all be done with a patch or block of programming code added to the banks accounting program during a single session. After the program is installed (or patched), all the criminal has to do is sit and wait. The program can be activated by an internal timer being set for a certain date and time.Fraud broadens the computer criminals havoc-reeking horizons and is defined as intentional deception(2). Computers are probably the best means for trickery, especially through the Internet. When an individual logs onto the Internet through and ISP (Internet Service Provider), the only identity they are given is an IP (Internet Protocol) address. Nobody knows anything about the person using that terminal. They can fabricate any information they choose. Fraud includes, but is not limited to, creation of false accounts, using any accounts for which you are not entitled to use, destruction of records, et cetera.The theft of information has also become a large problem in attempts to protect privacy. Many corporations and government organizations have extensive databases on a great deal of people. Information such as age, race, sex, social security number, address, telephone number, credit card information, and basically anything that has ever been known about a person is electronically stor...
