In last month’s column (www.CPATechAdvisor.com/go/1761),
I discussed web advertising, its four basic components and how it works. As
you may recall, the four most common types of web advertising include the following:
- Click-Through Advertising
- Direct Advertising
- Internally Developed HTML Formatted Unsolicited Commercial Email
I also defined each of the forms of advertising and discussed how each is distributed.
This month, we are going to turn our attention to how this malicious web scripting
can be embedded in web advertising in order to infect a person’s computer
with a Trojan software program that enables one to steal information or control
Things You Can Do To Prevent Infection
As you gear up for tax season, consider spending a few minutes talking about
these threats and ways for your accountants to avoid becoming victims. Several
things can be done to prevent infection. In my September column, I listed several
attacks. These preventive measures and some new ones include the following:
- Institute an Internet Policy in your firm that bans the use of non-work
- Educate employees on the potential problems that might occur from visiting
non-work related websites such as YouTube using work computers.
- Make sure you use Internet site security controls and other content control
mechanisms at the Group Policy level in your network domain to prevent users
from easily modifying the settings on their own machines (your network consultant
may need to help you with setting this up in your environment).
- Keep your computers updated on a regular basis, and make sure all security
vulnerabilities are patched immediately.
- Be vigilant for new threats that emerge over time and keep your antivirus/antispyware
- Use a managed service content filter provider who screens both e-mail (to
remove unsolicited commercial e-mail) and website content (for malicious code).
MX Logic is one company that offers this combined type of service. Many providers
in this space offer either unsolicited commercial e-mail filtering or web
content scanning, but not both. When considering a service, make sure they
can do both, as it helps to eliminate the threats in your environment.
- Use a firewall that also offers intrusion protection scanning and monitoring.
The Cisco ASA 5510 and higher models offer an intrusion prevention module.
SonicWall also offers an intrusion
detection and prevention module on its devices. These devices scan the content
coming in from the Internet and block content that is not appropriate.
Why This is Important to Practicing Accountants
Before I get into how web advertising can infect your computer and what to do
are important to you as a practicing accountant. Why do you need to worry about
these problems when they have nothing to do with preparing tax returns or performing
an attest service? And if it’s not something that’s going to help
your practice, why would you bother learning about it? The fact is, there are
some very important reasons why this is an important issue to you as a practicing
- You need to protect your clients’ financial information.
- You need to prevent your computer systems from being compromised by viruses
and malware. A compromised computer can be used to send spam, attack other
computers, participate in denial of service attacks, host illegal copies of
software or, worse, be used by child pornographers to distribute their illicit
- Infected computers perform poorly, crash frequently and sap the productivity
of the user trying to work on a trial balance or tax return.
safeguards you have put in place in your firm such as firewalls, spam filters
and spyware catchers.
This is important to you as a practicing accountant because of the problems
it causes and because of the potential for embarrassing disclosures of information.
An infected computer can cause a large amount of damage to your firm in terms
of image and lost productivity. An infected computer allowing a hacker to steal
your entire set of client financial information might be a serious problem.
Now that we know what we are faced with as practicing accountants, let’s
take a quick look at how this advertising works and then get into figuring out
how to fight against this threat.
How Click-Through Advertising Works
Before I explain how the content is delivered, let’s take a look at some
terms with which you need to be familiar:
- Advertiser — The company providing the content.
- Click-Through Provider — The company responsible
for providing the HTML code to display the advertising content, tracking the
number of clicks on the content from the sponsor’s website, and providing
payment to the sponsor. Microsoft, Yahoo!, and Google all have subsidiaries,
divisions or third-party providers under contract who provide this service
on their company-controlled websites as well as selling content directly to
- Sponsor — The company or website signing up with
the click-through provider to provide the advertising on their website. Anyone
with a website can sign up with a click-through provider to obtain advertising
content for their own website. The only requirement is that they have the
ability to insert the HTML code into their website.
A company wishing to promote its product or website signs up with a company
that provides click-through advertising content defined here as the click-through
provider. The advertiser provides the click-through provider with the content
to be displayed on the website. The sponsors who sign up to provide the advertising
on their website place special HTML code on the sponsor’s website. When
the sponsor’s website is displayed for viewing, the advertising content
from the click-through provider is also displayed along with the sponsoring
How Your Computer Gets Infected
When you view a website where the advertising content has not been screened
for malicious coding, this script coding is run on your computer along with
all the other content being displayed on the website. While this scripting code
column, it may also be other code that can be executed on your computer. Computers
with unpatched vulnerabilities are especially susceptible to other types of
it will be designed to bring down other components, which are also installed
on the computer. This will either place the computer under the control of the
attacker or the attacker will steal information off the computer, which is then
sent back to the hacker or huckster.
Additional Protective Measures
In addition to the items outlined below, additional protection can be obtained
by actively using the site settings functionality in Internet Explorer via the
Security Tab in Internet Options. Mozilla, Firefox, and other browsers offer
similar functionality in their products, as well. Because I’m most familiar
with Internet Explorer, those are the settings I will discuss here. However,
feel free to use the concepts here to implement content control in your favorite
Much of the web advertising content can be locked out by simply using the
concepts of trusted sites in Internet Explorer. One of the key components in
last month’s column was pointing out that all web advertising content
is going to be coming from a website other than the one being visited. By simply
raising the level of your Internet site zone security settings and using the
trusted sites settings functionality to trust sites that you are visiting, you
can block 99 percent of the web advertising content. An example of this is Sun
Microsystems’ Java website: The main website is www.java.com, but all
the advertising on the site comes from http://ads.sun.com. If you put java.com
in the trusted sites and raise your Internet security level, the ads.sun.com
will be blocked from displaying because they are not part of a trusted domain.
(See my April/May 2007 column, “Internet Explorer 7: Finally Creating
A Safe Browsing Experience,” at www.CPATechAdvisor.com/go/1515).
Trusted sites are one of the best ways to prevent unwanted content from displaying
in a web browser, including web advertising.
Using the advanced settings in the browser is another means of controlling
how content is accessed and displayed. Many people never visit the advanced
settings tab in their browsers to see what settings or options can be used to
control their browser. This is a mistake because the default settings are generally
configured for the average user. By tweaking the advanced settings under the
Advanced tab in the Internet Options area, the browser security can be enhanced
computer. However, be careful of making too many changes at once because you
could really degrade your browsing experience. Too many changes can become difficult
to reverse because you may not know which one to undo in order to return to
settings is one of the best ways to prevent this content from being harmful
to your computer. Content filters are an additional way to block web advertising
Virtualization Can Help
Virtualization can provide a means of allowing you and your employees to access
the Internet for both personal or business needs without worry about impacting
your office or your operations. By using either Microsoft’s Virtual PC
2007 or VMWare’s VMWorkstation, you can set up a second PC running on
your computer — a virtual machine that uses the resources of your computer
to run a second computer. You can then use this second PC for browsing the Internet,
and it won’t matter where you go online. If the machine becomes infected,
you simply erase the virtual machine and create a new one. In my December column,
I am going to focus more on the virtues of virtualization technology along with
the security benefits of using virtualization.
Web advertising is just another in a long list of infection mechanisms of
which we must be alert and recognize when using the Web. Unfortunately, not
many tools are currently available to help keep the denizens of the Internet
and cause problems. Fortunately, these new attack tools are still early in their
development and not widely used since other means of infecting computers are
still available. There is, however, a growing increase in web advertising attacks
via e-mail as more and more people become infected with the latest worm as of
the date of this writing — Storm. This worm is infecting computers using
fake Greeting Card e-mails that users are opening with alarming frequency. I
hope that the information and tips provided in this column will help you and
your colleagues to always have a safe and trouble-free browsing experience.