been an increase in the number of account takeovers since the adoption of EMV technology, which makes it more difficult for fraudsters to clone physical credit cards. Among some of the most common methods by which a fraudster will commit an account, takeover includes proxy-based "checker" one-click apps, brute-force botnet attacks, phishing, and malware. Other methods include dumpster diving to find personal information in discarded mail, and outright buying lists of 'Fullz', a slang term for full packages of identifying information sold on the black market. Once logged in, fraudsters have access to the account and can make purchases and withdraw money from bank accounts. They have access to any information that is tied to the account, they can steal credit card numbers along with social security numbers. They can change the passwords to prevent the victim from accessing their account. Cybercriminals have the opportunity to open other accounts, utilize rewards and benefits from the account, and sell this information to other hackers. Social engineering fraud Social engineering fraud can occur when a criminal poses as someone else which results in a voluntary transfer of money or information to the fraudster. Fraudsters are turning to more sophisticated methods of scamming people and businesses out of money. A common tactic is sending spoof emails impersonating a senior member of staff and trying to deceive employees into transferring money to a fraudulent bank account. Fraudsters may use a variety of techniques in order to solicit personal information by pretending to be a bank or payment processor. Telephone phishing is the most common social engineering technique to gain the trust of the victim. Businesses can protect themselves with a dual authorisation process for the transfer of funds that requires authorisation from at least two persons, and a call-back procedure to a previously established contact number, rather than any contact information included with the payment request. The bank must refund any unauthorised payment; however, they can refuse a refund if they can prove the customer authorised the transaction, or it can prove the customer is at fault because they acted deliberately, or failed to protect details that allowed the transaction. Skimming Skimming is the theft of personal information which has been used in an otherwise normal transaction. The thief can procure a victim's card number using basic methods such as photocopying receipts or more advanced methods such as using a small electronic device (skimmer)