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Table 2 Crime scripts by type of frauds

From: Fraud against businesses both online and offline: crime scripts, business characteristics, efforts, and benefits

Script scenesa Script actions: CEO-fraud Script actions: Fraudulent contract Script actions: Ghost invoice
Preparation Look for and select a potential company Look for and select a potential company Look for and select a potential company.
Instrumental precondition Conduct extensive research on the company Conduct minimal research on the company Conduct minimal research on the company
Instrumental initiation Spoof the email address of the CEO Approach the business and persuade the business to accept an advertisement opportunity. Make sure there is a verbal or a signed agreement; this is the contract Make an invoice for the company?
- Use a real invoice and alter the bank account
- fabricate an entirely new invoice
Instrumental actualization Contact the financial employee whilst posing as CEO of the company. Send several emails
Request a money transfer to, generally, a foreign bank account
Start sending invoices to the business per payment term Send the invoice to the company
Post-condition Push the employee to make the transfer Push the business to pay the invoices since there is an agreement Wait and check whether the business pays the invoice
  1. aBased on the ‘universal script’, Cornish (1993: 41, Fig. 4)