EXHIBIT 101 / THE HANDBOOK
EXHIBIT#105HIGH
Management & OwnershipComposite score: 50/100

Dark Web Data Sale

Customer or employee data is exfiltrated by an insider or hacker and sold on illicit marketplaces.

Risk Scores

Frequency20
Financial Loss80
Detection Difficulty80
Prevention Ease70
Composite Score50/100

Perpetrator Roles

IT / Tech

Affected Formats

QSRFast CasualCloud Kitchen

Detection Difficulty

Extremely difficult to detect without automated monitoring. Manual audits rarely catch this scheme.

HOW IT WORKS
Synthetic identity created
Credit or account opened
Funds extracted
Identity abandoned
Loss attributed to bad debt
Handbook Chapter · F-105

Synthetic Identity Fraud

Full chapter with identity card, real examples, warning signs, detection and prevention guidance.

Exhibit AI Detection

AI-Powered Detection Design

Monitor database export activity for volume anomalies by account, and actively scan dark web listings for your brand's data appearing for sale.

Prevention Guidance

Audit Controls

Standard audit procedures are effective. Regular cash counts and reconciliation catch this scheme early.

Technology

Automated POS monitoring, real-time exception reporting, and AI-driven anomaly detection significantly reduce exposure.

Culture & Training

Staff awareness programs, anonymous reporting channels, and clear consequence policies deter opportunistic fraud.

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