COB Fraud

  

Like how the pilgrims tricked the Native Americans into teaching them how to grow maize, then stole their likenesses for sports logos. Classic COB (change of billing) fraud copyright infringement.

More recently, when you accidentally buy that canned corn that has no salt in it, and it tastes terrible, and you just throw out most of it. Or when you can't tell the creamed corn from regular corn because the cans look so similar, and you buy creamed corn and everyone in your family gets mad at you and you end up throwing most of it away. Classic COB fraud false advertising.

There's also a form that deals with credit cards. Here, a criminal changes the billing address for someone's credit card so that the scammer can charge stuff to the card and have ill-gotten goods sent to them. Meanwhile, the bill gets sent to the fraudulent address as well, making it harder for the real cardholder to pick up on the scheme. Classic COB fraud.

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Finance: What are CEOs, CFOs, and COOs?48 Views

00:00

Finance a la shmoop... what are CEOs, CFOs and COOs lots of C's you know sort of

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like most of our high school report cards but it's a different story [Girl given a school report card with list of C grades]

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all right so the C here for all of these stands for chief not the C in

00:20

big cheese and the O here for all of these stands for officer...

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But sort of in that vein cop ish like when you are one of these

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officers it's your watch your beat your patrol and all that the delimiter here

00:40

is the middle letter so let's start at the top there E the E in CEO stands for

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executive and distinctively the CEO is hired by the board of directors who in

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turn is elected by the common shareholders the CEO is in charge of and [Woman CEO standing in her office]

01:00

well pretty much everything basically executing on the mandate which is to

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make money over the long term for shareholders the CEO deals with both

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internal operational and financial issues as well as dealing directly with

01:14

shareholders externally you know on the outside people ie those Wall Street folk [People working in Wall Street]

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and she is generally you know where the buck stop...okay

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moving on and that'll make some nice venison....Okay the CFO is

01:30

hired by the CEO and while on bad days the F might stand for something else

01:37

on a normal day the F stands for financial, the chief financial officer

01:42

deals with the dollar numbers the bean-counting [CFO counting beans]

01:45

from hiring and paying people usually via the head of human resources hired by

01:50

the CFO to tracking profitability of divisions which the CFO usually does in

01:55

concert with others in the company to you know dealing with Wall Street people [CFO holding a chicken wing]

01:59

as the wing man to the CEO at rubber chicken lunches

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well if the company is

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gonna raise debt to go buy a competitor or sell equity from insiders in a

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secondary offering or use stock to acquire a tools company which will let

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it operate more efficiently well all of that goes through the CFOs highly [A cluttered desk of beans]

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cluttered desk all right so moving on then there's the COO and if you say

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it all together it sounds like a bird but it's not the middle O there stands

02:33

for operating well other than in a company which just does surgery all day [a heart monitor in a surgery room]

02:38

the operating officer doesn't actually do surgery rather she operates the

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company and usually that involves asking a thousand questions hopefully not all

02:49

at once like that Fed Ex guy who had too much caffeine are we getting the best

02:53

prices on the raw plastic we're ordering from war-torn New Zealand, are we making

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enough selfie helmets, and is your dad still disappointed with you for getting

03:03

a C in accounting 101 back in high school

03:05

mm-hmm? just keeping it real there pal... well we can't answer the first two

03:09

and as for the last one well you're a COO oh you can probably afford a nice

03:14

shrink now so go work out your issues [COO laying on sofa talking with psychiatrist]

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