Dissecting Computer Fraud: From Definitional Issues to a Taxonomy
Proceedings of the 37th Annual Hawaii International Conference on System Sciences (2004)
8 Pages Posted: 16 Mar 2015
Date Written: 2004
Abstract
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.
Keywords: Computer fraud, cybercrime, taxonomy, CFAA
JEL Classification: M10, K14, K42, L86
Suggested Citation: Suggested Citation