Forensic Accounting

Hacker (2016)

1. What is the type of fraud committed?

In the movie, Alex Danyliuk, a fraud perpetrator, he committed cybercrime. Cybercrime can be defined as groups of individuals or individual with a criminal motive, using the modern telecommunication network, such as internet, committed offences that deliberately harm the reputation of victim(s) or cause physical and metal harm, whether directly or indirectly loss to the victim(s). Alex and his partners had involved in cyberterrorism, cyber extortion, and computer as a tool. As for cyberterrorism, a cyberterrorist is someone who launches a computer-based attack against computer, networks, or stored information to advance his or her political or social objectives by threatening or putting pressure to government or an organization. In this movie, Alex and his partners, attempt to make chaos to the financial market and gain the attention of Zed, the head of a hacker’s organization, known as Anonymous. Cyber extortion, a recurring computer-based attack against the corporate website and network, with the purposes of gaining money and so-called offering “protection”. When Alex failed in revenge to the bank where fired his mother, he tried to negotiate with the head of security by offering software “protection” to the bank. As for computer as a tool, one of the examples is identity thief. Identity thief is defined as intent to use someone identity to obtain financial benefits or other advantages in other person’s name. Alex had stolen credit card information and used to duplicate a new card, to gain personal advantages such as the qualification of membership in dark web.

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