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Controlling fraud on the Internet : a CAPA perspective : a report for the Confederation of Asian and Pacific Accountants

Research and public policy series no. 39

Russell G. Smith and Gregor Urbas
ISBN 0 642 24242 9 ISSN 1326-6004
Canberra: Australian Institute of Criminology, October 2001

Abstract

This study describes the nature and extent of Internet related fraud as it affects business and government electronic commerce in a selection of Asia Pacific countries; evaluates business and law enforcement strategies aimed at preventing this type of fraud; and assesses the extent to which current legal and business responses are adequate in dealing with the problem in the region. The report also suggests a range of initiatives to prevent and control Internet fraud in the future, as well as to facilitate the ongoing monitoring of the nature and scope of the problem. An appendix contains the OECD "Guidelines on fraud minimisation for organisations engaged in electronic commerce".