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Information Security: Malware #701025

Course Overview

Credit

Amount

CPA

EA / OTRP

Course Author: Andrew Clark, EA Field of Study (CPA): Information Technology, Taxes Field of Study (EA/OTRP): Federal Tax Law/Related Matters

Course Description

This course was updated on 9/12/2025.

The malware and cybersecurity landscapes are constantly shifting in response to the actions of one another. On one side, cybersecurity experts are identifying, analyzing, and patching new forms of malware as consistently as possible so they can be detected by antivirus software and purged from infected systems before they can cause harm to their potential victims. On the other side, malware creators and cybercriminal organizations are constantly creating new malware, and altering old malware, to circumvent cybersecurity efforts and continue to infect as many computers as possible for a variety of purposes.

This course will:

Identify the overarching concepts that make up the current information security landscape;
Provide an overview of the different types of malware that can infect a computer system as well as the different techniques used to conduct both phishing attacks and identity theft;
Identify the general malware trends over the past several years and explain how the current malware landscape arrived at where it is today;
Describe the most commonly seen pieces of malware from this year and provide both an in-depth explanation on how the malware operates and best practices to properly deal with each piece of malware.

Table of Contents

Information Security1

Internet1

Information Security Tools and Processes2

Application security	2
Cloud security	3
Cryptography	4
Infrastructure security	4
Incident response	4
Vulnerability management	5

Security Concepts5

Confidentiality	5
Integrity	6
Availability	6

People Accessing Information6

Authentication	7
Authorization	7
Nonrepudiation	8

Malware Definition9

Viruses and Worms	10
Virus	10
Worm	10
Trojans	11
Backdoor / Remote Access Trojan (RAT)	11
Botnets	12
Adware	15
Information stealers	15
Ransomware	15
Rootkits	16
Downloaders or droppers	16
File Wipers	17
Spyware	17
Malware Summary	18

Phishing18

Spear Phishing	20
Clone Phishing	21
Whale Phishing	21
Social Media Phishing	21
Phishing Evolution	21
Phishing Opportunities	22
Criminals are Learning and Evolving	22

Phishing Tools23

Bots/Botnets	23
Phishing Kits	23
URL Obfuscation	23
Simple HTML redirection	24
Use of JPEG images	24
Use of alternate IP addresses	24
Registration of similar domain names	25
Web Browser Vulnerabilities used for Phishing	25
Session Hijacking	25
Domain Name Resolving Attacks	26
Global DNS Hijacking Campaign	27
Cross-Site Scripting Attacks	27
Domain Name Typos	28
Man-in-the-Middle Attacks	28
Phishing	28
Bancos	28
Bankash	28
W32/Grams	29
CoreFloo	29
Dyre Banking Malware	29

Phishing Mitigations30

Phishing Solutions30

Prevent Phishing Attacks30

Identity Theft32

Identity Theft Methods	32
Trash Sifting/Dumpster Diving	32
Mail Theft	33
Address Manipulation:	34
Skimming	34
Scanning	35
Straightforward Theft:	36
Conning	36
Identity Theft Crimes	36
Yahoo Data Breach	36
Equifax breach	37
Target Data Breach	37

Malware Trends38

2014 Malware Trends	38
Increases in Researcher Evasion	38
Malware Source Code Leaks	39
Changes in Account Takeover Fraud Execution	40
Mobile SMS Malware Rose in Popularity	41
Obsolete Malware Infection Techniques Started Making a Comeback	41
2015 Malware Trends	43
Mobile Banking Trojans on the Rise	43
Overlay of Malware on Top of Legitimate Applications	43
Increases in Mobile Ransomware	45
First Ransomware for Linux Detected	45
Encryption-Based Ransomware is on the Rise	46
2016 Malware Trends	47
Ransomware Solidified Itself as a Serious Threat	47
Underground Cybercriminal Marketplaces are Becoming More Common	49
$100 Million was Stolen from Banks in SWIFT-Enabled Transfers	49
BlackEnergy Wreaked Havok on Vulnerable Critical Ukrainian Infrastructure	50
Mirai Botnet Attack Shows the Vulnerability of Internet of Things (IoT) Devices	50
Mobile Adware Infections Increase Dramatically	51
2017 Malware Trends	52
Despite the Plateauing of new Ransomware Families, WannaCry and NotPetya take the Ransomware Landscape by storm	52
Mobile "Evasive" Malware is Extremely Popular and More Dangerous Than It's Ever Been	54
Losses from Business Email Compromise and CEO Fraud Reach $5 Billion	55
2018 Malware Trends	55
Botnets Are Now Used to Attack Both Organizations and Users of Infected Computers	56
As Rooted Mobile Malware Declines in Popularity, Traditional Malware Infection Rates Surge	57
With the Rising Value of Cryptocurrency, Mining Malware is Rising in Popularity	58
2019 Malware Trends	60
WannaCry Ransomware	60
Kovter Click Fraud Malware	62
Gh0st RAT	63
NanoCore RAT	64
CoinMiner Cryptocurrency Mining Malware	66
ZeuS Modular Banking Malware	67
Emotet Infostealer	68
Trickbot Banking Trojan	71
Qakbot Financial Malware	73
Dridex Banking Trojan	75

Common Malware Threats of 202077

KMS	78
Dridex Banking Trojan	78
Tech Support Scams	79
Glupteba Trojan	79
Infostealers	80
Important Mentions: Trickbot and Emotet Infostealer	80

Important Malware Trends of 202181

Ransomware Attacks Will Continue to Increase in Both Number and Sophistication in 2021	81
Cybercriminals and Threat Actors will Continue to Exploit the COVID-19 Pandemic	82
Non-Windows Malware Attacks are Increasing	82
Vulnerabilities that Enable Malware will Likely Increase in 2021	83

Important Malware Trends of 202283

Healthcare Sector Cyberattacks are on the Rise	84
Ransomware Attacks are Becoming more Sophisticated and Vicious	84
Security-as-a-Service and Zero Trust Networks is on the Rise	85

Important Malware Trends of 202386

Ransomware Attacks Continue to Grow, but Switch Focus to Supply Chain Companies	86
Ransomware-as-a-Service Increases in Popularity	87
Zero Trust Security Systems See Wider Implementation, but still aren't Perfect	87

Important Malware Trends of 202488

AI is at the forefront of the Cybersecurity Landscape in 2024	88
The Evolution of Malware using AI – Polymorphic and Metamorphic Malware	89
The Rise of Loaders, Stealers, and RATs	90
IoT Devices Continue to be a Priority Target for Cybercriminals	91

Glossary93

Course Details

Author: Andrew Clark, EA

Publication/Revision Date: 9/12/2025

Course Exam Questions (online): 30 (multiple-choice)

Program Delivery Method: Self-Study (NASBA QAS Self-Study)

Available Formats of Course Text: PDF or PDF plus printed copy sent in the mail

Course Level, Prerequisites, and Advance Preparation Requirements

License	Course Level	Prerequisites	Advance Preparation Requirements
CPA	Intermediate	None	None
EA/OTRP	Intermediate	None	None

Sponsor ID Numbers

National Registry of CPE Sponsors ID: 107615

IRS Qualified Sponsor ID: FWWKO — Course ID: FWKK0-T-00795-26-S

State CPA Board Sponsor ID Numbers (where applicable)

Florida Division of Certified Public Accounting: 0004761

Hawaii Board of Public Accountancy: 14003

New York State Board for Public Accountancy: 002146

Ohio Accountancy Board: CPE .51 PSR

Pennsylvania State Board of Accountancy: PX178025

Texas State Board of Public Accountancy: 009349

Learning Objectives

As a result of studying the course material, you should be able to meet the objectives listed below:

Identify the importance of information security for CPAs and Tax Practitioners,
Identify the different types of malware that can infect computer systems,
Define the term “Phishing” and recognize how phishing occurs,
Define the term “Identify Theft” and recognize how identify theft most commonly occurs,
Identify the major malware events that have occurred in recent years, and
Identify the operating processes and mitigation techniques for the most commonly seen malware programs of the current year.

Online Book, Online Exam

$54.00

Hardcopy Book, Online Exam

$69.00