Bait Record

What is ‘Bait Record’

An internal control used in accounting to detect fraud and improper usage. Bait records are planted in computerized files so that if the files are improperly accessed, it will be possible to track who accessed them. Bait records get their name because the parties intent on fraud and misuse are tempted to “take the bait.”

Explaining ‘Bait Record’

For example, financial services firms are often the target of “phishing” email attacks from hackers and criminals looking to perpetrate identity theft. Bait records – consisting of fictional identities – planted in the firms’ databases may enable law-enforcement agencies to better track who may be committing such fraud.

Further Reading

  • The efficacy of Vespex┬« wasp bait to control – www.tandfonline.com [PDF]
  • New records of immigrant bark beetles (Coleoptera: Scolytidae) in New York: attraction of conifer-feeding species to ethanol-baited trap logs. – www.cabdirect.org [PDF]
  • Assessing feeding activities of soil-living animals. I. Bait-lamina-tests. – www.cabdirect.org [PDF]
  • Appropriate amounts of 1080 poison in baits to control foxes, Vulpes vulpes. – www.cabdirect.org [PDF]
  • Economic diversification in GCC countries: Past record and future trends – eprints.lse.ac.uk [PDF]
  • Criteria for assessing efficacy of stand-alone termite bait treatments at structures. – www.cabdirect.org [PDF]
  • Laboratory and field performance of consumer bait products for German cockroach (Dictyoptera: Blattellidae) control. – www.cabdirect.org [PDF]
  • Evaluation of two hydramethylnon granular baits for control of Argentine ant (Hymenoptera: Formicidae). – www.cabdirect.org [PDF]
  • Attraction and performance of insecticidal baits for German cockroach control. – www.cabdirect.org [PDF]