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.<br>