http://www.merlot.org:80/merlot/ A search of MERLOT materials Copyright 1997-2013 MERLOT. All rights reserved. Fri, 24 May 2013 15:38:59 PDT Fri, 24 May 2013 15:38:59 PDT http://www.merlot.org:80/merlot/images/merlot.gif http://www.merlot.org:80/merlot/ 44 34 http://www.merlot.org/merlot/viewMaterial.htm?id=483871 This activity combines gaming theory with a short answer/matching, drill and practice activity to help students learn about the different types of computer fraud. It also has student classify each type of computer fraud as a computer attack, a social engineering method, malware, or some combination of the three. http://www.merlot.org/merlot/viewMaterial.htm?id=374019 An article about howErnst & Young developed a 3-minute Second Life video which teaches new hires how to conduct the inventory court aspect of an audit. As associates move through the warehouse for a manufacturing company they are faced with real life issues. The mirror site provides a link to the article, "Ernst & Young Uses Avatars to Test Use of Virtual World as a Way to Enhance Training for New Auditors," by Beth Ellyn Rosenthal, Editor of Oursourcing Journal. http://www.merlot.org/merlot/viewMaterial.htm?id=338087 This 198 slide presentation from the Association of Certified Fraud Examiners provides an update on the state of fraud in the United States. It also compares results to the findings from the 2006 study. The report is also available in pdf format at this website. http://www.merlot.org/merlot/viewMaterial.htm?id=677913 The Computer Fraud Challenge is based on the television show Hollywood Squares. Contestants agree or disagree with responses provided by game celebrities. The activity illustrates a variety of hacking and social engineering techniques that compromise confidential information, as well as malware that harms computers. http://www.merlot.org/merlot/viewMaterial.htm?id=520969 YouTube video number 2 from Symantec Education provides a very nice discussion of botnets as well as how to keep your computer safe. http://www.merlot.org/merlot/viewMaterial.htm?id=520958 This YouTube video from Symantec Education is the first of nine videos on Internet fraud. It discusses phishing schemes as well as how to avoid getting scammed. While the video does end with an advertisement for Symantec's product, the video is very informative. Time: 2:32. http://www.merlot.org/merlot/viewMaterial.htm?id=678200 This 20 minute training session consistes of three short video presentations. Lesson 1: Know Thy Enemy's Tactics (time: 10:00 min.) covers missappropriation of assets, corruption and financial reporting fraud. Lesson 2: Understand Thy Enemy (time: 2:10 min.) provides and overview of the fraud triangle. Lesson 3: Thwart Thy Enemy covers fraud prevention and detection procedures. http://www.merlot.org/merlot/viewMaterial.htm?id=540957 This comprehensive collection of 100+ videos on fraud is located at The Pros and The Cons! website. Included is the CNBC series on American Greed, the Bernie Madoff ponzi scheme, the Phar-Mor inventory fraud, the Crazy Eddie scam, and the ZZZZ Best Carpet Cleaning fraud, etc., etc. Some of the videos are short clips while others are approximately 45 minutes in length. The mirror site (home page), provides links to expert speakers, articles, presentations, manuals, and fee based professional classes. http://www.merlot.org/merlot/viewMaterial.htm?id=424769 This blog is written by Tracy Coenen who is a forensic accountant and fraud examiner in Chicago and Milwaukee. She investigates white collar crimes, including cases of financial statement fraud, embezzlement, tax fraud, and insurance fraud. Topics include: auditing and regulation, fraud news, fraud prevention, pyramid schemes and MLM, scam prevention, and work and writing. Archives exist dating from 2005 to the present. http://www.merlot.org/merlot/viewMaterial.htm?id=374122 In "A Discussion about University Fraud," Winter Wright interviews Ron Schwartz, principal, Deloitte Financial Advisory Services LLP (Deloitte FAS), Matthew Larson, Deloitte FAS senior manager, and Mary-Jo Kranacher, editor-in-chief of The CPA Journal, the official publication of the New York State Society of certified public accountants, as they discuss how universities are as rife with scams as other organizations, and as much in need of adopting strong anti-fraud policies and procedures. Length: 56 minutes. (Video is also available on Google.com). In addition a link to a related article is provided.