The accounting fraud is a deliberate manipulation and abuse of the recording of revenue or expenses in order to achieve an operating profit of the company in order to appear better than it actually is. Some companies do things that constitute fraud are:
– No list of prepaid expenses and other assets in connection – Not the classification of certain assets and liabilities – Re
fraudulent websites
Augmenting password logins
c. Legal Response
On January 26, 2004, the U.S. Federal Trade Commission filed the first lawsuit against a suspected phisher who was a Californian teenager who allegedly created a webpage designed to look like the America Online website, and used it to steal credit card information
US 2005 : Anti-phishing Act of 2005 – although n
US 2005 : Anti-phishing Act of 2005
UK : Fraud Act 2006
KOREA : No concrete Law
Of respondents
who have heard the term ‘Phishing’
Are confident enough to define the term.
Of total respondents
DO NOT understand the term ‘Phishing.’
Of female / male respondents
Understand the term ‘Phishing’
respectively.
Phishers’ perspective
Financial Profit
Anonymity
fraud, child pornography and offences related to copyright. The procedural law section covers law enforcement issues, including measures to be taken against the crimes and offenses, search and seizure of stored computer data, collection of real time computer traffic, and preservation of stored data. The convention also contains provisions concerning intergovernmental cooperation in the fight agai
전자증권제도(Electronic Securities System)란「유가증권의 실물을 발행하지 아니하고 재산적 권리를 등록기관의 전자적 증권등록부상 등록(registration)만으로 증권이 표창하는 권리에 대한 권리자뿐만 아니라 권리내용을 인정하고, 이러한 권리의 이전․담보설정 및 행사가 인정되는 증권제도」이다. 이는