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The use of computers in the financial community has grown rapidly over the past decade at both the consumer and corporate levels. This report reviews the crime-related implications of this growth and tries to determine — to the extent possible — the nature and magnitude of EFT crimes. Some of the questions addressed in the report include: What is EFT? How has it grown and developed over the past decade, and what growth can be expected in the future? What sources are available, if any, to examine the nature and extent of EFT crimes? And, if available sources do not exist, what procedures could be used to effectively assess EFT crime in the future?