Lưu trữ Danh mục: Bookkeeping

Where do preferred stocks go on the P&L?

It means that if you’re a preferred shareholder, you will get a fixed percentage of dividends every year. And the most beneficial part of the preferred stock is that the preferred shareholders get a higher rate of dividend. They are also given more preference than equity shareholders in terms of dividend payment.

Dividends in arrears are not recognized as a liability on the balance sheet itself because no legal obligation to pay them exists until they are formally declared. However, these amounts represent a claim against future earnings and must be satisfied before any dividends can be distributed to common shareholders. Dividend accounting for preferred stock involves several nuanced considerations that ensure accurate financial reporting and compliance with accounting standards. The process begins with the declaration of dividends by the company’s board of directors. Once declared, dividends become a legal obligation, and the company must record a liability on its balance sheet. The timing of this declaration and payment can significantly impact the company’s financial statements, particularly its cash flow and liquidity ratios.

7.1 Dividends paid in another class of stock

Preferred dividends are often preferred shareholders’ main source of return on their investment, as they do not have the same voting rights and potential capital gains as common shareholders. In addition to the balance sheet, the impact of preferred stock is also reflected in the statement of changes in equity. This statement tracks the movement of equity where is the preferred stock dividends on a balance sheet or income statement accounts over a reporting period, including the issuance of preferred stock, payment of dividends, and any conversions or redemptions.

How to find preferred dividends on balance sheet?

For example, suppose a company made $10 million in profit and paid $9 million in dividends. The income statement would show $10 million, and the balance sheet would show $1 million. In addition to the income statement and balance sheet, companies are also required to disclose information related to preferred dividends in the notes to financial statements. This includes details about the total amount of preferred dividends declared and paid during the reporting period, as well as any changes or updates in the terms and conditions of the preferred shares.

How are preferred dividends accounted for on a balance sheet?

However, one factor that often comes into play is whether or not a company pays dividends. They provide a source of income that can be used to reinvest in other opportunities or simply to cover living expenses. Additionally, dividends can also be reinvested in the company itself, allowing shareholders to compound their returns. However, such stocks are costlier, do not have voting rights and cannot demand the interim dividends. In most cases, the company will have the same number of shares of common stock outstanding all year.

• It’s worth noting that the calculation of earnings available to common shareholders may vary depending on the company’s specific accounting policies and the presence of any participating preferred shares.
• If a company has preferred stock, it is listed first in the stockholders’ equity section due to its preference in dividends and during liquidation.
• Let’s look at an example to show how to calculate preferred dividends using the preferred stock formula.
• Cumulative means that if the company pays the calculated preferred dividend this year, it must also pay any previous year’s dividends it was unable to pay.

Do preferred dividends impact a company’s retained earnings?

• Learn to precisely locate preferred dividends within a company’s financial disclosures.
• Because preferred stockholders have priority over common stockholders in regards to dividends, these forgone dividends accumulate and must eventually be paid to preferred shareholders.
• Preferred shares, on the other hand, entitle the holder to a fixed annual payment.
• Preferreds are senior to common stock, but subordinate to bonds in terms of claim.

You would typically find a line item such as “Dividends Paid” or “Cash Paid for Dividends” in this section. For instance, if a company reports $10 million in net income and has $1 million in preferred dividends, the net income available to common shareholders would be $9 million. While common stock dividends do not appear on the income statement, preferred dividends are explicitly subtracted to derive earnings relevant to common equity holders. Convertible preferred stock can be converted into common equity after a specified date. Like debt, these are fixed-income securities that offer a fixed rate of return. Additionally, convertible preferred stock offer some form of protection of the original investment, as holders of such stocks would get paid before common stockholders if a company went bankrupt.

Presentation of Preferred Dividends on Financial Statements

The “Dividends Payable” account remains on the balance sheet until the cash payment is made, at which point both the liability and the company’s cash balance decrease. Yes, preferred dividends reduce a company’s retained earnings since they represent a distribution of profits to preferred shareholders. In the above example, preferred stockholders will receive dividends of $1 per share in the second year. Now that we understand how preferred dividends are represented on the statement of cash flows, let’s move on to discussing the disclosure of preferred dividends in the notes to the financial statements. Preferred dividends are typically fixed in nature, meaning that they are paid at a predetermined rate, often expressed as a percentage of the preferred share’s face value.

A preferred dividend is a dividend that is allocated to and paid on a company’s preferred shares. Convertible preferred stock offers the option to convert the preferred shares into a predetermined number of common shares. This feature provides investors with the potential for capital appreciation if the company’s common stock performs well. For companies, issuing convertible preferred stock can be a way to attract investment without immediately diluting common equity. The accounting for convertible preferred stock requires careful attention to the terms of conversion and the potential impact on the company’s equity structure.

Unlike common dividends, which are typically not recorded as an expense on the income statement, preferred dividends are treated as an expense. The amount of preferred dividends paid during the period is deducted from the company’s net income to calculate its earnings available to common shareholders. It’s worth noting that preferred dividends payable are considered a liability because they represent an obligation that the company must fulfill to its preferred shareholders. As such, the amount is subtracted from the total shareholders’ equity to derive the net equity available to common shareholders.

Analysts examine preferred dividends to understand a company’s fixed obligations and capacity to cover payments. The notes also disclose dividend arrearages for cumulative preferred stock, detailing unpaid dividends that must be satisfied before common shareholders receive distributions. Redemption or conversion features, specific dividend policies, and payment restrictions are also commonly found. They also provide a breakdown of total dividends paid if the cash flow statement does not itemize preferred dividends. These disclosures are important for understanding a company’s preferred dividend obligations and capital structure.

Understanding Fixed Assets: Importance in Accounting and Examples

These assets generally represent a significant investment and are considered non-current because they are not easily converted into cash within a short period, typically one year. Valuing fixed assets accurately is crucial for financial reporting and management decisions. This process involves determining the worth of a company’s long-term tangible resources, which directly impacts its balance sheet.

Property and Buildings

This means the asset is initially recorded at its historical cost, including the purchase price and all necessary expenditures to get it ready for its intended use. These additional costs can include freight charges, sales taxes, installation fees, and testing. In the balance sheet, fixed assets are recorded under the “Property, Plant and Equipment” section.

Ignoring Asset Depreciation

These assets, which are often equipment or property, provide the owner with long-term financial benefits. A business is expected to keep and use fixed assets for at least one year. The value of fixed assets declines as they are used and age — except for land — so they can be depreciated. Fixed assets are often converted into cash at the end of their life cycle. A fixed asset is long-term tangible property or equipment a company owns and uses to generate income. These assets are not expected to be sold or used within a year and are sometimes recorded on the balance sheet as property, plant, and equipment (PP&E).

Definition and Examples of Fixed Assets

• An example of a journal entry to record the acquisition of a fixed asset, such as a vehicle.
• Fixed assets like cars are subject to depreciation, which is the process of allocating the cost of the asset over its useful life to reflect its wear, tear and loss of value.
• Fixed assets are considered to have a life cycle, which describes the total time you have the asset between acquisition and disposal.
• Find your net fixed assets by looking at your balance sheet in your accounting software.

Fixed assets are recorded on a company’s balance sheet, often labeled Property, Plant, and Equipment (PP&E). When acquired, their cost is capitalized rather than immediately expensed. Capitalization means the purchase price, examples of fixed assets plus any costs to get the asset ready for use, are recorded as an asset.

Tangible fixed assets

This tangibility distinguishes them from intangible assets like patents or copyrights. Fixed assets are acquired specifically for use in a business’s normal operations. Beyond the above advantages to fixed asset tracking, perhaps the most important benefit is keeping clear audit trails for regulatory and financial compliance purposes. Whether you’re aiming to comply with a new standard or have had inaccuracies on your balance sheet, your organization may be subject to an external audit.

Fixed Asset Accounting

Among accounting entries, fixed assets have specific characteristics that need to be understood in order to record them accurately in your accounts. When a fixed asset reaches the end of its useful life or is no longer needed, it’s removed from the company’s books through a process called depreciation. The accumulated depreciation is subtracted from the original asset cost, resulting in a final book value. The asset may then be disposed of, and any remaining value can be recognized as a gain or loss on the company’s income statement.

We will discuss the straight-line method and decreasing balance method with examples. These assets require rigorous tracking, maintenance, and accurate reporting to ensure optimal performance. Two different categories that are different and unique from one another. It is important to note that fixed and intangible assets can both be long-term and provide ongoing value to an organization. Land or property is a fixed asset you invest in for use as part of your business operations. In practical terms, as soon as a company is set up, it incurs expenses to acquire the assets that make up its assets.

Land Improvements

The classification of assets into the various categories is vital for understanding their role in business operations. Now, let’s dive into why understanding these distinctions can lead to more effective asset utilization and financial decision-making. Fixed assets like machinery and buildings are essential for producing goods, providing services, and housing employees, enhancing overall operational efficiency.

• This means the asset is initially recorded at its historical cost, including the purchase price and all necessary expenditures to get it ready for its intended use.
• For example, if you own a factory thanks to financing from the bank, your fixed asset liability is the money you still owe on the mortgage.
• Fixed assets are critical to an organization’s day-to-day operations, to the point that it would be very difficult for a company to deliver revenue without them.
• Simply put, this means that you need to account for any decrease in value of your fixed asset.
• Amortization systematically reduces the asset’s value on the balance sheet over its estimated useful life.

However, few of the most common ones found in fixed assets accounting are as mentioned below. A higher number of depreciation means that a business hasn’t replaced their fixed assets in a while. An owner could look at this number and decide if they need to replace anything to improve their operations. Fixed assets usually fall under the umbrella of PPE, i.e., property, plant, and equipment. Instead, you can list fixed assets as line items over the period you own them.

Furthermore, this equipment will be used for more than one accounting period since its planning to expand business in Italy, and further, a new corporate office is also opened. Therefore, from the above discussion, equipment will fall within the purview of the fixed asset definition. Unlike a noncurrent, fixed asset, a current asset is an asset that will be used or sold within one year.

Is CPA Worth It? Full Pros, Cons & ROI Of A CPA License

The accounting industry thrived in the late 1990s due to the expansion of large accounting firms into various forms of consulting. The Enron scandal in 2001 resulted in major changes in the accounting industry, not least the collapse of Arthur Andersen, one of the nation’s top accounting firms. The AICPA established accounting standards until 1973 when the Financial Accounting Standards Board (FASB) was launched to set standards for private companies.

The AICPA, or American Institute of Certified Public Accountants, was established. This organization was created to promote quality accounting standards and protect the public from unethical practices by accountants. Some states are more flexible than others when it comes to education requirements, ethics exams, and eligibility. If you move or work remotely, many states allow reciprocity or mobility, especially if you’re practicing non-attest services. In many firms, especially mid-size to large employers the CPA is either strongly preferred or required for promotion into supervisory or management roles. Even in companies where it’s not mandatory, holding a CPA can position you as a more serious candidate for leadership.

• If you work outside the United States, you are more likely to use the International Financial Reporting Standards system.
• Each section is taken individually, and candidates can choose the order in which they take them but must pass all four sections of the exam within 18 months.
• For most people pursuing a career in accounting or finance, the CPA offers an exceptional return on investment.

The Role Of CPAs In Today’s Society And The Challenges They Face Going Forward

I was able to put my technical accounting and client service skills to use in working with my own clients. It’s been really interesting to see accounting from another perspective as part of an internal accounting team. CPAs specializing in taxation help their clients prepare and file tax returns, reduce their tax burden, and avoid making mistakes that could lead to costly penalties. All CPAs need some knowledge of tax law, but specializing in taxation means this will be the focus of your work. Since the Sarbanes-Oxley Act passed in 2002, accountants have been subject to tougher restrictions concerning their consulting assignments.

Skills You Need to Become a CPA

A certified public accountant (CPA) is a financial professional who has met certain education and licensure requirements set by their state board. They’re also licensed to represent clients before the IRS, which makes them a trusted resource when complex financial or legal matters come up. CPAs are still in demand as the accounting and finance industry grows. With the ever-evolving requirements for financial reporting, the need for certified public accountants who can offer expert advice and guidance is growing. Bureau of Labor Statistics states employment of accountants and auditors is projected to grow 4 percent from 2019 to 2029.

Audit & Review Services

Despite automation and changing accounting tools, the CPA remains highly relevant. Companies still need licensed professionals to ensure compliance, financial accuracy, and regulatory oversight. In fact, demand for CPAs is actually expected to be high over the next decade. However, if you’re not planning to follow a career path that requires a CPA, you might not see the same level of ROI from getting your license. If you think this might be you, there are other financial qualifications that could actually be better suited to you. This doesn’t include the cost of any extra college credits or a master’s degree, as these can vary depending on which course/s you take and which school you go to.

Strong Communication Skills

The exam consists of three core sections that must be completed and one discipline section. Keeping the CPA designation requires completing a number of continuing education hours. A Certified Public Accountant (CPA) is a licensed professional who has passed an examination administered by a state’s Board of Accountancy. Before you apply, you need to make sure you meet the state requirements to sit for the exam. If you do, you’ll need to submit the proper documents, pay the fee, and apply through the state where you plan to be licensed.

• Certified Public Accountants, or CPAs, play an essential role in today’s society by providing specialist financial advice and management skills to businesses, individuals, and government organizations.
• These services provide assistance with supervising and managing an organization’s or individual’s day-to-day activities and providing strategic and long-range planning.
• You are a shoo-in to work with the Big 4 — Deloitte, EY, KPMG and PwC.
• In addition to this knowledge base, CPAs must pass the Uniform Certified Public Accountant examination as part of their licensure requirements.
• You can be an accountant without being a Certified Public Accountant, but earning a CPA license adds a valuable credential to your resume.

Individuals with forensic accounting training are vital to organizations and can assist in determining whether employees what is a cpa what does a certified public accountant do are engaged in fraudulent transactions or whether there is embezzlement in a firm. CPAs offer services that aid daily activities in the organization, long-term and strategic planning, managing, and supervising the day-to-day running of an organization. Whether you’re a student, a retiree, or someone with rental income or investments, a CPA can help make sense of your financial situation and ensure everything is filed correctly. Or maybe you’re already running one and feel like your finances are all over the place. A CPA can guide you on everything from choosing the right business structure (LLC, S-Corp, etc.) to managing payroll and forecasting cash flow. Specifically, it often covers organizational behavior, marketing principles, statistics, and economics.

Qualified CPAs are highly valued and in-demand by a lot of companies, so helping you to get your license can be a good investment for them. This is certainly something to ask about if you’re interviewing, or to speak to your employer about if you’re already in a role. Yes, you can apply to a US state of your choice and take the CPA exams, all while living in India.

They are also in demand due to their ability to provide more specialized skills than non-certified accountants, such as fraud detection or international accounting expertise. Having a CPA on staff also shows customers that a business has taken extra steps to ensure its financial statements meet industry standards and regulations. In addition to completing post-secondary education and passing the Uniform CPA Examination, most states require applicants to meet specific experience requirements. It typically includes at least one year of professional accounting experience, such as auditing, tax preparation, or financial consulting.

Candidates have four hours to complete each section, with a total exam time of 16 hours. Each section is taken individually, and candidates can choose the order in which they take them but must pass all four sections of the exam within 18 months. State CPA exams are created under guidelines issued by The American Institute of Certified Public Accountants (AICPA). The Uniform CPA Exam can only be taken by accountants who already have professional experience in the field and a bachelor’s degree.

If you’re on the fence about pursuing it, chances are you’ve heard at least one of these. So even if CPA isn’t your first move, it could still play a role later in your career. You don’t necessarily need a full master’s to reach 150 credits, but many people go that route because it can also boost job prospects. The truth is that just like with a lot of qualifications, there isn’t a one-size-fits-all answer.

Many CPAs work in executive roles, such as Chief Financial Officers (CFOs) or financial consultants, guiding companies toward long-term financial success. Candidates must pass all four sections within an 18-month rolling window to earn their CPA license. Some states require CPA candidates to be at least 18 to 21 years old, and a few require that you’re a citizen or permanent resident. The career progression from CPA can take a few different directions.

Not surprisingly, CPAs can find themselves in public and private companies holding management and executive positions. These positions can include Chief Financial Officer (CFO) and Chief Operations Officer (COO). Because of this, organizations seek out CPAs to lead teams, minimize inefficiencies, and maximize profitability. Similarly, CPAs also work closely with individual clients on personal business matters.

Tax return mistakes and accounting errors are common and can lead to devastating consequences for you and your business. Example – omission to record goods sold to a vendor, omission to record asset purchased etc. In case of partial omission, the transaction is recorded at the debit side and omitted to be recorded at the corresponding credit side. For Example – Goods purchased from Mr. X, recorded in purchase book but no correction of errors entry made in Mr. X’s account. An accounting error is an error committed in the field of accounting which was made unintentionally.

• It involves ensuring that all transactions are recorded correctly and that the books are balanced.
• Not recording data is common, whether it’s not reporting expenses or not adjusting inventory quantities.
• The impact of such errors in accounting will be on the final accounts.
• Subsidiary entries are the transactions which are recorded incorrectly.
• This is another accounting error where the transaction has been recorded at the correct amount; however, that transaction has been recorded on the wrong side.
• Uncorrected errors can lead to misleading information, affecting decision-making by investors, creditors, and other stakeholders.

What Are Accounting Errors?

An error of commission occurs when an amount is entered right and in the correct account but the value is wrong–i.e. Therefore, the compensating errors possible overlook without properly casting and review as the trial balance is still balance. GL Account 7005 is an interest expense-related GL account and GL Account 7002 is an income account that tracks all the interest income. CARES Act A new entry for $200 has been posted to GL account 7005 as a Credit entry instead of being recorded as an income in GL account 7002 with a Debit entry. This implies an income-related transaction (Credit) has been posted into an Expense related GL Account (Debit)which is an anomaly.

Correcting Prior Year Errors in Financial Reports

For example, if the total debit and credit sides of the trial balance don’t match, it is easy for the accountant to find an inaccurate account. Sometimes, there are no trial balance errors, and some other accounting errors exist. In that case, it becomes difficult to find out the errors in accounts.

What Are the Different Types of Accounting Errors?

For example, the credit sales of $5,670 have been recorded as $5,760. Both debit which is accounts receivable and credit, sales revenue, has been bookkeeping and payroll services recorded as $5,706. This results in the overstatement of both credit sales and accounts receivable of $90. For example, a utility bill of $1,500 has been debited to the utility expense account as $1,700. On the other hand, the casting error of the sales accounts resulted in the overstating of sales by $200. These two errors cancel each other out and the trial balance remains at the same amount both debit and credit.

• It is important for businesses to have procedures in place to prevent these types of errors from occurring.
• You can discover them during the process of reconciliation, when you match actual account balances with the balances on the books.
• The software reduces human error by offering automated features like tracking income and expenses with vouchers, journal entry integration, and real-time reporting.
• It is essential to have proper checks and balances in place to detect and correct these errors before they cause significant problems.

B2B Payments

This refers to errors that arise when financial records are not properly organized, stored, or classified. It can lead to missing documents, difficulty in tracing transactions, and improper recording of financial information. This error happens when a transaction is recorded in the wrong account, even though the correct amount is entered. A company purchases office supplies for $500, but only $300 is recorded as an expense, leaving $200 unaccounted for.

Accounting Errors Which do not Affect the Trial Balance

• Therefore, it is very important to the accountants and bookkeepers to identify such errors and rectify them.
• We recommend keeping the accounting files of the last three years, to protect the business.
• Correcting entries are necessary to fix errors found during the audit or reconciliation process.
• Accountants are tax experts and are very experienced in preparing both simple and complex tax returns.

This error leads to inaccurate financial statements, as the business’s financial position is not fully represented. This could happen for various reasons, such as overlooking an invoice among a pile of documents. Missing out on recording a purchase or a sale can lead to discrepancies in accounts payable or receivable, affecting the overall financial statements. Errors can either be small mistakes that don’t affect the overall figures or ones that snowball into greater miscalculations and need more time and resources to identify and repair.

President & Chief Executive Officer

Although not explicitly stated in the documents, it seems technically feasible that remote computers that provide file shares themselves become new pandemic file servers on the local network to reach new targets. Today, June 30th 2017, WikiLeaks publishes documents from the OutlawCountry project of the CIA that targets computers running the Linux operating system. OutlawCountry allows nonprofit accounting for the redirection of all outbound network traffic on the target computer to CIA controlled machines for ex- and infiltration purposes. The malware consists of a kernel module that creates a hidden netfilter table on a Linux target; with knowledge of the table name, an operator can create rules that take precedence over existing netfilter/iptables rules and are concealed from an user or even system administrator.

Director of Operations

By browsing the USB drive with Windows Explorer on such a protected computer, it also gets infected with exfiltration/survey malware. If multiple computers on the closed network are under CIA control, they form a covert network to coordinate tasks and data exchange. Although not explicitly stated in the documents, this method of compromising closed networks is very similar to how Stuxnet worked.

• To perform the data collection the target machine does not have to be online or connected to an access point; it only needs to be running with an enabled WiFi device.
• Documents on the “Triton” MacOSX malware, its infector “Dark Mallet” and its EFI-persistent version “DerStarke” are also included in this release.
• If you’re passionate about collaboration, innovation, and driving meaningful change, this role is your opportunity to shine.
• It first infects a Internet-connected computer within the organization (referred to as “primary host”) and installs the BrutalKangeroo malware on it.
• Working closely with internal teams and external stakeholders, as well as directly with the CEO on high-impact initiatives, you will ensure the seamless execution of projects that reflect our commitment to empowering youth and building community.

They are collaborative, adaptable, and energized by building efficient systems that support mission-driven work. The Chief Executive Officer (CEO) has overall responsibility for the quality, development, growth, and sustainability of services offered by Lighthouse. The CEO reports to the Board and works in concert with the Chief Operating Officer, Chief Financial Officer, and Chief Development Officer in managing the business processes. The President has responsibility to execute the organization’s development and implementation of the strategic plan and work collaboratively with the executive leadership team to ensure organizational capacity and capabilities to achieve the goals of the plan. You can work on Office files with real-time presence when you use Drive for desktop.

What is “Vault 7”

CherryBlossom provides a means of monitoring the Internet activity of and performing software exploits on Targets of interest. In particular, CherryBlossom is focused on compromising wireless networking devices, such as wireless routers and access points (APs), to achieve these goals. Such Wi-Fi devices are commonly used as part of the Internet infrastructure in private homes, public spaces (bars, hotels or airports), small and medium sized companies as well as enterprise offices. Therefore these devices are the ideal spot for “Man-In-The-Middle” attacks, as they can easily monitor, control and manipulate the Internet traffic of connected users.

Publications

Brutal Kangaroo is a tool suite for Microsoft Windows that targets closed networks by air gap jumping using thumbdrives. Brutal Kangaroo components create a custom covert network within the target closed network and providing functionality for executing surveys, directory listings, and arbitrary executables. The ELSA project allows the customization of the implant to match the target environment and operational objectives like sampling interval, maximum size of the logfile and invocation/persistence method. Additional back-end software (again using public geo-location databases from Google and Microsoft) converts unprocessed access point information from exfiltrated logfiles to geo-location data to create a tracking profile of the target device. BothanSpy is an implant that targets the SSH client program Xshell on the Microsoft Windows platform and steals user credentials for all active SSH sessions. These credentials are either username and password in case of password-authenticated SSH sessions or username, filename of private SSH key and key password if public key authentication is used.

Nonprofit Development Manager

• For more information on Cincinnati, visit and discover what makes our community so vibrant and desirable.
• Today, July 13th 2017, WikiLeaks publishes documents from the Highrise project of the CIA.
• Marble forms part of the CIA’s anti-forensics approach and the CIA’s Core Library of malware code.
• Security researches and forensic experts will find more detailed informationon how watermarks are applied to documents in the source code, which isincluded in this publication as a zipped archive.

It is installed and configured by using a CIA-developed root kit (JQC/KitV) on the target machine. Today, July 6th 2017, WikiLeaks publishes documents from the BothanSpy and Gyrfalcon projects of the CIA. The implants described in both projects are designed to intercept and exfiltrate SSH credentials but work on different operating systems with different attack vectors. Today, August 3rd 2017 WikiLeaks publishes documents from the Dumbo project of the CIA. Dumbo is a capability to suspend processes utilizing webcams and corrupt any video recordings that could compromise a PAG deployment. The PAG (Physical Access Group) is a special branch within the CCI (Center for Cyber Intelligence); its task is to gain and exploit physical access to target computers in CIA field operations.

In our experience it is always possible to find a custom solution for even the most seemingly difficult situations. Girl Scouts Nation’s Capital is searching for a dynamic and results-driven Special Projects Manager to lead high-impact initiatives that align with our strategic goals. If you’re passionate about collaboration, innovation, and driving meaningful change, this role is your opportunity to shine. When you download photos and videos from your iCloud and upload them to Google Photos, it temporarily uses your Hard drive space.

HIVE is a back-end infrastructure malware with a public-facing HTTPS interface which is used by CIA implants to transfer exfiltrated information from target machines to the CIA and to receive commands from its operators to execute specific tasks on the targets. The public HTTPS interface utilizes unsuspicious-looking cover domains to hide its presence. The documents describe how a CIA operation can infiltrate a closed network (or a single air-gapped computer) within an organization or enterprise without direct access. It first infects a Internet-connected computer within the organization (referred to as “primary host”) and installs the BrutalKangeroo malware on it. When a user is using the primary host and inserts a USB stick into it, the thumbdrive itself is infected with a separate malware. If this thumbdrive is used to copy data between the closed network and the LAN/WAN, the user will sooner or later plug the USB disk into a computer on the closed network.

Today, June 1st 2017, WikiLeaks publishes documents from the “Pandemic” project of the CIA, a persistent implant for Microsoft Windows machines that share files (programs) with remote users in a local network. “Pandemic” targets remote users by replacing application code on-the-fly with a trojaned version if the program is retrieved from the infected machine. To obfuscate its activity, the original file on the file server remains unchanged; it is only modified/replaced while in transit from the pandemic file server before being executed on the computer of the remote user. The implant allows the replacement of up to 20 programs with a maximum size of 800 MB for a selected list of remote users (targets).

This role supervises the Office Manager, who supports facilities and general office management, and may oversee additional administrative staff or interns as needed. For more information on Cincinnati, visit and discover what makes our community so vibrant and desirable. Gilman Partners is committed to strengthening leadership teams and elevating talent in our communities—and that means all qualified applicants will receive consideration. If you’re drawn to the position and believe your experience makes you a good fit, we encourage you to reach out.

By deleting or manipulating recordings the operator is aided in creating fake or destroying actual evidence of the intrusion operation. The CIA’s “Sonic Screwdriver” infector is stored on the modified firmware of an Apple Thunderbolt-to-Ethernet adapter. These documents explain the techniques used by CIA to gain ‘persistence’ on Apple Mac devices, including Macs and iPhones and demonstrate their use of EFI/UEFI and firmware malware. Today, June 22nd 2017, WikiLeaks publishes documents from the Brutal Kangaroo project of the CIA.

Collaboration-Tipps: Wenn Kollegen Gift fürs Teamwork sind

Combined with the revealed obfuscation techniques, a pattern or signature emerges which can assist forensic investigators attribute previous hacking attacks and viruses to the CIA. The primary execution vector used by infected thumbdrives is a vulnerability in the Microsoft Windows operating system that can be exploited by hand-crafted link files that load and execute programs (DLLs) without user interaction. Older versions of the tool suite used a mechanism called EZCheese that was a 0-day exploit until March 2015; newer versions seem use a similar, but yet unknown link file vulnerability (Lachesis/RiverJack) related to the library-ms functionality of the operating system. Dumbo can identify, control and manipulate monitoring and detection systems on a target computer running the Microsoft Windows operating sytem. It identifies installed devices like webcams and microphones, either locally or connected by wireless (Bluetooth, WiFi) or wired networks. All processes related to the detected devices (usually recording, monitoring or detection of video/audio/network streams) are also identified and can be stopped by the operator.

The classification marks of the User Guide document hint that is was originally written by the british MI5/BTSS and later shared with the CIA. Both agencies collaborated on the further development of the malware and coordinated their work in Joint Development Workshops. Today, July 27th 2017, WikiLeaks publishes documents from the Imperial project of the CIA. If you do this and are a high-risk source you should make sure there are no traces of the clean-up, since such traces themselves may draw suspicion.

President & Chief Executive Officer

Although not explicitly stated in the documents, it seems technically feasible that remote computers that provide file shares themselves become new pandemic file servers on the local network to reach new targets. Today, June 30th 2017, WikiLeaks publishes documents from the OutlawCountry project of the CIA that targets computers running the Linux operating system. OutlawCountry allows nonprofit accounting for the redirection of all outbound network traffic on the target computer to CIA controlled machines for ex- and infiltration purposes. The malware consists of a kernel module that creates a hidden netfilter table on a Linux target; with knowledge of the table name, an operator can create rules that take precedence over existing netfilter/iptables rules and are concealed from an user or even system administrator.

Director of Operations

By browsing the USB drive with Windows Explorer on such a protected computer, it also gets infected with exfiltration/survey malware. If multiple computers on the closed network are under CIA control, they form a covert network to coordinate tasks and data exchange. Although not explicitly stated in the documents, this method of compromising closed networks is very similar to how Stuxnet worked.

• To perform the data collection the target machine does not have to be online or connected to an access point; it only needs to be running with an enabled WiFi device.
• Documents on the “Triton” MacOSX malware, its infector “Dark Mallet” and its EFI-persistent version “DerStarke” are also included in this release.
• If you’re passionate about collaboration, innovation, and driving meaningful change, this role is your opportunity to shine.
• It first infects a Internet-connected computer within the organization (referred to as “primary host”) and installs the BrutalKangeroo malware on it.
• Working closely with internal teams and external stakeholders, as well as directly with the CEO on high-impact initiatives, you will ensure the seamless execution of projects that reflect our commitment to empowering youth and building community.

They are collaborative, adaptable, and energized by building efficient systems that support mission-driven work. The Chief Executive Officer (CEO) has overall responsibility for the quality, development, growth, and sustainability of services offered by Lighthouse. The CEO reports to the Board and works in concert with the Chief Operating Officer, Chief Financial Officer, and Chief Development Officer in managing the business processes. The President has responsibility to execute the organization’s development and implementation of the strategic plan and work collaboratively with the executive leadership team to ensure organizational capacity and capabilities to achieve the goals of the plan. You can work on Office files with real-time presence when you use Drive for desktop.

What is “Vault 7”

CherryBlossom provides a means of monitoring the Internet activity of and performing software exploits on Targets of interest. In particular, CherryBlossom is focused on compromising wireless networking devices, such as wireless routers and access points (APs), to achieve these goals. Such Wi-Fi devices are commonly used as part of the Internet infrastructure in private homes, public spaces (bars, hotels or airports), small and medium sized companies as well as enterprise offices. Therefore these devices are the ideal spot for “Man-In-The-Middle” attacks, as they can easily monitor, control and manipulate the Internet traffic of connected users.

Publications

Brutal Kangaroo is a tool suite for Microsoft Windows that targets closed networks by air gap jumping using thumbdrives. Brutal Kangaroo components create a custom covert network within the target closed network and providing functionality for executing surveys, directory listings, and arbitrary executables. The ELSA project allows the customization of the implant to match the target environment and operational objectives like sampling interval, maximum size of the logfile and invocation/persistence method. Additional back-end software (again using public geo-location databases from Google and Microsoft) converts unprocessed access point information from exfiltrated logfiles to geo-location data to create a tracking profile of the target device. BothanSpy is an implant that targets the SSH client program Xshell on the Microsoft Windows platform and steals user credentials for all active SSH sessions. These credentials are either username and password in case of password-authenticated SSH sessions or username, filename of private SSH key and key password if public key authentication is used.

Nonprofit Development Manager

• For more information on Cincinnati, visit and discover what makes our community so vibrant and desirable.
• Today, July 13th 2017, WikiLeaks publishes documents from the Highrise project of the CIA.
• Marble forms part of the CIA’s anti-forensics approach and the CIA’s Core Library of malware code.
• Security researches and forensic experts will find more detailed informationon how watermarks are applied to documents in the source code, which isincluded in this publication as a zipped archive.

It is installed and configured by using a CIA-developed root kit (JQC/KitV) on the target machine. Today, July 6th 2017, WikiLeaks publishes documents from the BothanSpy and Gyrfalcon projects of the CIA. The implants described in both projects are designed to intercept and exfiltrate SSH credentials but work on different operating systems with different attack vectors. Today, August 3rd 2017 WikiLeaks publishes documents from the Dumbo project of the CIA. Dumbo is a capability to suspend processes utilizing webcams and corrupt any video recordings that could compromise a PAG deployment. The PAG (Physical Access Group) is a special branch within the CCI (Center for Cyber Intelligence); its task is to gain and exploit physical access to target computers in CIA field operations.

In our experience it is always possible to find a custom solution for even the most seemingly difficult situations. Girl Scouts Nation’s Capital is searching for a dynamic and results-driven Special Projects Manager to lead high-impact initiatives that align with our strategic goals. If you’re passionate about collaboration, innovation, and driving meaningful change, this role is your opportunity to shine. When you download photos and videos from your iCloud and upload them to Google Photos, it temporarily uses your Hard drive space.

HIVE is a back-end infrastructure malware with a public-facing HTTPS interface which is used by CIA implants to transfer exfiltrated information from target machines to the CIA and to receive commands from its operators to execute specific tasks on the targets. The public HTTPS interface utilizes unsuspicious-looking cover domains to hide its presence. The documents describe how a CIA operation can infiltrate a closed network (or a single air-gapped computer) within an organization or enterprise without direct access. It first infects a Internet-connected computer within the organization (referred to as “primary host”) and installs the BrutalKangeroo malware on it. When a user is using the primary host and inserts a USB stick into it, the thumbdrive itself is infected with a separate malware. If this thumbdrive is used to copy data between the closed network and the LAN/WAN, the user will sooner or later plug the USB disk into a computer on the closed network.

Today, June 1st 2017, WikiLeaks publishes documents from the “Pandemic” project of the CIA, a persistent implant for Microsoft Windows machines that share files (programs) with remote users in a local network. “Pandemic” targets remote users by replacing application code on-the-fly with a trojaned version if the program is retrieved from the infected machine. To obfuscate its activity, the original file on the file server remains unchanged; it is only modified/replaced while in transit from the pandemic file server before being executed on the computer of the remote user. The implant allows the replacement of up to 20 programs with a maximum size of 800 MB for a selected list of remote users (targets).

This role supervises the Office Manager, who supports facilities and general office management, and may oversee additional administrative staff or interns as needed. For more information on Cincinnati, visit and discover what makes our community so vibrant and desirable. Gilman Partners is committed to strengthening leadership teams and elevating talent in our communities—and that means all qualified applicants will receive consideration. If you’re drawn to the position and believe your experience makes you a good fit, we encourage you to reach out.

By deleting or manipulating recordings the operator is aided in creating fake or destroying actual evidence of the intrusion operation. The CIA’s “Sonic Screwdriver” infector is stored on the modified firmware of an Apple Thunderbolt-to-Ethernet adapter. These documents explain the techniques used by CIA to gain ‘persistence’ on Apple Mac devices, including Macs and iPhones and demonstrate their use of EFI/UEFI and firmware malware. Today, June 22nd 2017, WikiLeaks publishes documents from the Brutal Kangaroo project of the CIA.

Collaboration-Tipps: Wenn Kollegen Gift fürs Teamwork sind

Combined with the revealed obfuscation techniques, a pattern or signature emerges which can assist forensic investigators attribute previous hacking attacks and viruses to the CIA. The primary execution vector used by infected thumbdrives is a vulnerability in the Microsoft Windows operating system that can be exploited by hand-crafted link files that load and execute programs (DLLs) without user interaction. Older versions of the tool suite used a mechanism called EZCheese that was a 0-day exploit until March 2015; newer versions seem use a similar, but yet unknown link file vulnerability (Lachesis/RiverJack) related to the library-ms functionality of the operating system. Dumbo can identify, control and manipulate monitoring and detection systems on a target computer running the Microsoft Windows operating sytem. It identifies installed devices like webcams and microphones, either locally or connected by wireless (Bluetooth, WiFi) or wired networks. All processes related to the detected devices (usually recording, monitoring or detection of video/audio/network streams) are also identified and can be stopped by the operator.

The classification marks of the User Guide document hint that is was originally written by the british MI5/BTSS and later shared with the CIA. Both agencies collaborated on the further development of the malware and coordinated their work in Joint Development Workshops. Today, July 27th 2017, WikiLeaks publishes documents from the Imperial project of the CIA. If you do this and are a high-risk source you should make sure there are no traces of the clean-up, since such traces themselves may draw suspicion.

President & Chief Executive Officer

Although not explicitly stated in the documents, it seems technically feasible that remote computers that provide file shares themselves become new pandemic file servers on the local network to reach new targets. Today, June 30th 2017, WikiLeaks publishes documents from the OutlawCountry project of the CIA that targets computers running the Linux operating system. OutlawCountry allows nonprofit accounting for the redirection of all outbound network traffic on the target computer to CIA controlled machines for ex- and infiltration purposes. The malware consists of a kernel module that creates a hidden netfilter table on a Linux target; with knowledge of the table name, an operator can create rules that take precedence over existing netfilter/iptables rules and are concealed from an user or even system administrator.

Director of Operations

By browsing the USB drive with Windows Explorer on such a protected computer, it also gets infected with exfiltration/survey malware. If multiple computers on the closed network are under CIA control, they form a covert network to coordinate tasks and data exchange. Although not explicitly stated in the documents, this method of compromising closed networks is very similar to how Stuxnet worked.

• To perform the data collection the target machine does not have to be online or connected to an access point; it only needs to be running with an enabled WiFi device.
• Documents on the “Triton” MacOSX malware, its infector “Dark Mallet” and its EFI-persistent version “DerStarke” are also included in this release.
• If you’re passionate about collaboration, innovation, and driving meaningful change, this role is your opportunity to shine.
• It first infects a Internet-connected computer within the organization (referred to as “primary host”) and installs the BrutalKangeroo malware on it.
• Working closely with internal teams and external stakeholders, as well as directly with the CEO on high-impact initiatives, you will ensure the seamless execution of projects that reflect our commitment to empowering youth and building community.

They are collaborative, adaptable, and energized by building efficient systems that support mission-driven work. The Chief Executive Officer (CEO) has overall responsibility for the quality, development, growth, and sustainability of services offered by Lighthouse. The CEO reports to the Board and works in concert with the Chief Operating Officer, Chief Financial Officer, and Chief Development Officer in managing the business processes. The President has responsibility to execute the organization’s development and implementation of the strategic plan and work collaboratively with the executive leadership team to ensure organizational capacity and capabilities to achieve the goals of the plan. You can work on Office files with real-time presence when you use Drive for desktop.

What is “Vault 7”

CherryBlossom provides a means of monitoring the Internet activity of and performing software exploits on Targets of interest. In particular, CherryBlossom is focused on compromising wireless networking devices, such as wireless routers and access points (APs), to achieve these goals. Such Wi-Fi devices are commonly used as part of the Internet infrastructure in private homes, public spaces (bars, hotels or airports), small and medium sized companies as well as enterprise offices. Therefore these devices are the ideal spot for “Man-In-The-Middle” attacks, as they can easily monitor, control and manipulate the Internet traffic of connected users.

Publications

Brutal Kangaroo is a tool suite for Microsoft Windows that targets closed networks by air gap jumping using thumbdrives. Brutal Kangaroo components create a custom covert network within the target closed network and providing functionality for executing surveys, directory listings, and arbitrary executables. The ELSA project allows the customization of the implant to match the target environment and operational objectives like sampling interval, maximum size of the logfile and invocation/persistence method. Additional back-end software (again using public geo-location databases from Google and Microsoft) converts unprocessed access point information from exfiltrated logfiles to geo-location data to create a tracking profile of the target device. BothanSpy is an implant that targets the SSH client program Xshell on the Microsoft Windows platform and steals user credentials for all active SSH sessions. These credentials are either username and password in case of password-authenticated SSH sessions or username, filename of private SSH key and key password if public key authentication is used.

Nonprofit Development Manager

• For more information on Cincinnati, visit and discover what makes our community so vibrant and desirable.
• Today, July 13th 2017, WikiLeaks publishes documents from the Highrise project of the CIA.
• Marble forms part of the CIA’s anti-forensics approach and the CIA’s Core Library of malware code.
• Security researches and forensic experts will find more detailed informationon how watermarks are applied to documents in the source code, which isincluded in this publication as a zipped archive.

It is installed and configured by using a CIA-developed root kit (JQC/KitV) on the target machine. Today, July 6th 2017, WikiLeaks publishes documents from the BothanSpy and Gyrfalcon projects of the CIA. The implants described in both projects are designed to intercept and exfiltrate SSH credentials but work on different operating systems with different attack vectors. Today, August 3rd 2017 WikiLeaks publishes documents from the Dumbo project of the CIA. Dumbo is a capability to suspend processes utilizing webcams and corrupt any video recordings that could compromise a PAG deployment. The PAG (Physical Access Group) is a special branch within the CCI (Center for Cyber Intelligence); its task is to gain and exploit physical access to target computers in CIA field operations.

In our experience it is always possible to find a custom solution for even the most seemingly difficult situations. Girl Scouts Nation’s Capital is searching for a dynamic and results-driven Special Projects Manager to lead high-impact initiatives that align with our strategic goals. If you’re passionate about collaboration, innovation, and driving meaningful change, this role is your opportunity to shine. When you download photos and videos from your iCloud and upload them to Google Photos, it temporarily uses your Hard drive space.

HIVE is a back-end infrastructure malware with a public-facing HTTPS interface which is used by CIA implants to transfer exfiltrated information from target machines to the CIA and to receive commands from its operators to execute specific tasks on the targets. The public HTTPS interface utilizes unsuspicious-looking cover domains to hide its presence. The documents describe how a CIA operation can infiltrate a closed network (or a single air-gapped computer) within an organization or enterprise without direct access. It first infects a Internet-connected computer within the organization (referred to as “primary host”) and installs the BrutalKangeroo malware on it. When a user is using the primary host and inserts a USB stick into it, the thumbdrive itself is infected with a separate malware. If this thumbdrive is used to copy data between the closed network and the LAN/WAN, the user will sooner or later plug the USB disk into a computer on the closed network.

Today, June 1st 2017, WikiLeaks publishes documents from the “Pandemic” project of the CIA, a persistent implant for Microsoft Windows machines that share files (programs) with remote users in a local network. “Pandemic” targets remote users by replacing application code on-the-fly with a trojaned version if the program is retrieved from the infected machine. To obfuscate its activity, the original file on the file server remains unchanged; it is only modified/replaced while in transit from the pandemic file server before being executed on the computer of the remote user. The implant allows the replacement of up to 20 programs with a maximum size of 800 MB for a selected list of remote users (targets).

This role supervises the Office Manager, who supports facilities and general office management, and may oversee additional administrative staff or interns as needed. For more information on Cincinnati, visit and discover what makes our community so vibrant and desirable. Gilman Partners is committed to strengthening leadership teams and elevating talent in our communities—and that means all qualified applicants will receive consideration. If you’re drawn to the position and believe your experience makes you a good fit, we encourage you to reach out.

By deleting or manipulating recordings the operator is aided in creating fake or destroying actual evidence of the intrusion operation. The CIA’s “Sonic Screwdriver” infector is stored on the modified firmware of an Apple Thunderbolt-to-Ethernet adapter. These documents explain the techniques used by CIA to gain ‘persistence’ on Apple Mac devices, including Macs and iPhones and demonstrate their use of EFI/UEFI and firmware malware. Today, June 22nd 2017, WikiLeaks publishes documents from the Brutal Kangaroo project of the CIA.

Collaboration-Tipps: Wenn Kollegen Gift fürs Teamwork sind

Combined with the revealed obfuscation techniques, a pattern or signature emerges which can assist forensic investigators attribute previous hacking attacks and viruses to the CIA. The primary execution vector used by infected thumbdrives is a vulnerability in the Microsoft Windows operating system that can be exploited by hand-crafted link files that load and execute programs (DLLs) without user interaction. Older versions of the tool suite used a mechanism called EZCheese that was a 0-day exploit until March 2015; newer versions seem use a similar, but yet unknown link file vulnerability (Lachesis/RiverJack) related to the library-ms functionality of the operating system. Dumbo can identify, control and manipulate monitoring and detection systems on a target computer running the Microsoft Windows operating sytem. It identifies installed devices like webcams and microphones, either locally or connected by wireless (Bluetooth, WiFi) or wired networks. All processes related to the detected devices (usually recording, monitoring or detection of video/audio/network streams) are also identified and can be stopped by the operator.

The classification marks of the User Guide document hint that is was originally written by the british MI5/BTSS and later shared with the CIA. Both agencies collaborated on the further development of the malware and coordinated their work in Joint Development Workshops. Today, July 27th 2017, WikiLeaks publishes documents from the Imperial project of the CIA. If you do this and are a high-risk source you should make sure there are no traces of the clean-up, since such traces themselves may draw suspicion.

President & Chief Executive Officer

Although not explicitly stated in the documents, it seems technically feasible that remote computers that provide file shares themselves become new pandemic file servers on the local network to reach new targets. Today, June 30th 2017, WikiLeaks publishes documents from the OutlawCountry project of the CIA that targets computers running the Linux operating system. OutlawCountry allows nonprofit accounting for the redirection of all outbound network traffic on the target computer to CIA controlled machines for ex- and infiltration purposes. The malware consists of a kernel module that creates a hidden netfilter table on a Linux target; with knowledge of the table name, an operator can create rules that take precedence over existing netfilter/iptables rules and are concealed from an user or even system administrator.

Director of Operations

By browsing the USB drive with Windows Explorer on such a protected computer, it also gets infected with exfiltration/survey malware. If multiple computers on the closed network are under CIA control, they form a covert network to coordinate tasks and data exchange. Although not explicitly stated in the documents, this method of compromising closed networks is very similar to how Stuxnet worked.

• To perform the data collection the target machine does not have to be online or connected to an access point; it only needs to be running with an enabled WiFi device.
• Documents on the “Triton” MacOSX malware, its infector “Dark Mallet” and its EFI-persistent version “DerStarke” are also included in this release.
• If you’re passionate about collaboration, innovation, and driving meaningful change, this role is your opportunity to shine.
• It first infects a Internet-connected computer within the organization (referred to as “primary host”) and installs the BrutalKangeroo malware on it.
• Working closely with internal teams and external stakeholders, as well as directly with the CEO on high-impact initiatives, you will ensure the seamless execution of projects that reflect our commitment to empowering youth and building community.

They are collaborative, adaptable, and energized by building efficient systems that support mission-driven work. The Chief Executive Officer (CEO) has overall responsibility for the quality, development, growth, and sustainability of services offered by Lighthouse. The CEO reports to the Board and works in concert with the Chief Operating Officer, Chief Financial Officer, and Chief Development Officer in managing the business processes. The President has responsibility to execute the organization’s development and implementation of the strategic plan and work collaboratively with the executive leadership team to ensure organizational capacity and capabilities to achieve the goals of the plan. You can work on Office files with real-time presence when you use Drive for desktop.

What is “Vault 7”

CherryBlossom provides a means of monitoring the Internet activity of and performing software exploits on Targets of interest. In particular, CherryBlossom is focused on compromising wireless networking devices, such as wireless routers and access points (APs), to achieve these goals. Such Wi-Fi devices are commonly used as part of the Internet infrastructure in private homes, public spaces (bars, hotels or airports), small and medium sized companies as well as enterprise offices. Therefore these devices are the ideal spot for “Man-In-The-Middle” attacks, as they can easily monitor, control and manipulate the Internet traffic of connected users.

Publications

Brutal Kangaroo is a tool suite for Microsoft Windows that targets closed networks by air gap jumping using thumbdrives. Brutal Kangaroo components create a custom covert network within the target closed network and providing functionality for executing surveys, directory listings, and arbitrary executables. The ELSA project allows the customization of the implant to match the target environment and operational objectives like sampling interval, maximum size of the logfile and invocation/persistence method. Additional back-end software (again using public geo-location databases from Google and Microsoft) converts unprocessed access point information from exfiltrated logfiles to geo-location data to create a tracking profile of the target device. BothanSpy is an implant that targets the SSH client program Xshell on the Microsoft Windows platform and steals user credentials for all active SSH sessions. These credentials are either username and password in case of password-authenticated SSH sessions or username, filename of private SSH key and key password if public key authentication is used.

Nonprofit Development Manager

• For more information on Cincinnati, visit and discover what makes our community so vibrant and desirable.
• Today, July 13th 2017, WikiLeaks publishes documents from the Highrise project of the CIA.
• Marble forms part of the CIA’s anti-forensics approach and the CIA’s Core Library of malware code.
• Security researches and forensic experts will find more detailed informationon how watermarks are applied to documents in the source code, which isincluded in this publication as a zipped archive.

It is installed and configured by using a CIA-developed root kit (JQC/KitV) on the target machine. Today, July 6th 2017, WikiLeaks publishes documents from the BothanSpy and Gyrfalcon projects of the CIA. The implants described in both projects are designed to intercept and exfiltrate SSH credentials but work on different operating systems with different attack vectors. Today, August 3rd 2017 WikiLeaks publishes documents from the Dumbo project of the CIA. Dumbo is a capability to suspend processes utilizing webcams and corrupt any video recordings that could compromise a PAG deployment. The PAG (Physical Access Group) is a special branch within the CCI (Center for Cyber Intelligence); its task is to gain and exploit physical access to target computers in CIA field operations.

In our experience it is always possible to find a custom solution for even the most seemingly difficult situations. Girl Scouts Nation’s Capital is searching for a dynamic and results-driven Special Projects Manager to lead high-impact initiatives that align with our strategic goals. If you’re passionate about collaboration, innovation, and driving meaningful change, this role is your opportunity to shine. When you download photos and videos from your iCloud and upload them to Google Photos, it temporarily uses your Hard drive space.

HIVE is a back-end infrastructure malware with a public-facing HTTPS interface which is used by CIA implants to transfer exfiltrated information from target machines to the CIA and to receive commands from its operators to execute specific tasks on the targets. The public HTTPS interface utilizes unsuspicious-looking cover domains to hide its presence. The documents describe how a CIA operation can infiltrate a closed network (or a single air-gapped computer) within an organization or enterprise without direct access. It first infects a Internet-connected computer within the organization (referred to as “primary host”) and installs the BrutalKangeroo malware on it. When a user is using the primary host and inserts a USB stick into it, the thumbdrive itself is infected with a separate malware. If this thumbdrive is used to copy data between the closed network and the LAN/WAN, the user will sooner or later plug the USB disk into a computer on the closed network.

Today, June 1st 2017, WikiLeaks publishes documents from the “Pandemic” project of the CIA, a persistent implant for Microsoft Windows machines that share files (programs) with remote users in a local network. “Pandemic” targets remote users by replacing application code on-the-fly with a trojaned version if the program is retrieved from the infected machine. To obfuscate its activity, the original file on the file server remains unchanged; it is only modified/replaced while in transit from the pandemic file server before being executed on the computer of the remote user. The implant allows the replacement of up to 20 programs with a maximum size of 800 MB for a selected list of remote users (targets).

This role supervises the Office Manager, who supports facilities and general office management, and may oversee additional administrative staff or interns as needed. For more information on Cincinnati, visit and discover what makes our community so vibrant and desirable. Gilman Partners is committed to strengthening leadership teams and elevating talent in our communities—and that means all qualified applicants will receive consideration. If you’re drawn to the position and believe your experience makes you a good fit, we encourage you to reach out.

By deleting or manipulating recordings the operator is aided in creating fake or destroying actual evidence of the intrusion operation. The CIA’s “Sonic Screwdriver” infector is stored on the modified firmware of an Apple Thunderbolt-to-Ethernet adapter. These documents explain the techniques used by CIA to gain ‘persistence’ on Apple Mac devices, including Macs and iPhones and demonstrate their use of EFI/UEFI and firmware malware. Today, June 22nd 2017, WikiLeaks publishes documents from the Brutal Kangaroo project of the CIA.

Collaboration-Tipps: Wenn Kollegen Gift fürs Teamwork sind

Combined with the revealed obfuscation techniques, a pattern or signature emerges which can assist forensic investigators attribute previous hacking attacks and viruses to the CIA. The primary execution vector used by infected thumbdrives is a vulnerability in the Microsoft Windows operating system that can be exploited by hand-crafted link files that load and execute programs (DLLs) without user interaction. Older versions of the tool suite used a mechanism called EZCheese that was a 0-day exploit until March 2015; newer versions seem use a similar, but yet unknown link file vulnerability (Lachesis/RiverJack) related to the library-ms functionality of the operating system. Dumbo can identify, control and manipulate monitoring and detection systems on a target computer running the Microsoft Windows operating sytem. It identifies installed devices like webcams and microphones, either locally or connected by wireless (Bluetooth, WiFi) or wired networks. All processes related to the detected devices (usually recording, monitoring or detection of video/audio/network streams) are also identified and can be stopped by the operator.

The classification marks of the User Guide document hint that is was originally written by the british MI5/BTSS and later shared with the CIA. Both agencies collaborated on the further development of the malware and coordinated their work in Joint Development Workshops. Today, July 27th 2017, WikiLeaks publishes documents from the Imperial project of the CIA. If you do this and are a high-risk source you should make sure there are no traces of the clean-up, since such traces themselves may draw suspicion.

President & Chief Executive Officer

Although not explicitly stated in the documents, it seems technically feasible that remote computers that provide file shares themselves become new pandemic file servers on the local network to reach new targets. Today, June 30th 2017, WikiLeaks publishes documents from the OutlawCountry project of the CIA that targets computers running the Linux operating system. OutlawCountry allows nonprofit accounting for the redirection of all outbound network traffic on the target computer to CIA controlled machines for ex- and infiltration purposes. The malware consists of a kernel module that creates a hidden netfilter table on a Linux target; with knowledge of the table name, an operator can create rules that take precedence over existing netfilter/iptables rules and are concealed from an user or even system administrator.

Director of Operations

By browsing the USB drive with Windows Explorer on such a protected computer, it also gets infected with exfiltration/survey malware. If multiple computers on the closed network are under CIA control, they form a covert network to coordinate tasks and data exchange. Although not explicitly stated in the documents, this method of compromising closed networks is very similar to how Stuxnet worked.

• To perform the data collection the target machine does not have to be online or connected to an access point; it only needs to be running with an enabled WiFi device.
• Documents on the “Triton” MacOSX malware, its infector “Dark Mallet” and its EFI-persistent version “DerStarke” are also included in this release.
• If you’re passionate about collaboration, innovation, and driving meaningful change, this role is your opportunity to shine.
• It first infects a Internet-connected computer within the organization (referred to as “primary host”) and installs the BrutalKangeroo malware on it.
• Working closely with internal teams and external stakeholders, as well as directly with the CEO on high-impact initiatives, you will ensure the seamless execution of projects that reflect our commitment to empowering youth and building community.

They are collaborative, adaptable, and energized by building efficient systems that support mission-driven work. The Chief Executive Officer (CEO) has overall responsibility for the quality, development, growth, and sustainability of services offered by Lighthouse. The CEO reports to the Board and works in concert with the Chief Operating Officer, Chief Financial Officer, and Chief Development Officer in managing the business processes. The President has responsibility to execute the organization’s development and implementation of the strategic plan and work collaboratively with the executive leadership team to ensure organizational capacity and capabilities to achieve the goals of the plan. You can work on Office files with real-time presence when you use Drive for desktop.

What is “Vault 7”

CherryBlossom provides a means of monitoring the Internet activity of and performing software exploits on Targets of interest. In particular, CherryBlossom is focused on compromising wireless networking devices, such as wireless routers and access points (APs), to achieve these goals. Such Wi-Fi devices are commonly used as part of the Internet infrastructure in private homes, public spaces (bars, hotels or airports), small and medium sized companies as well as enterprise offices. Therefore these devices are the ideal spot for “Man-In-The-Middle” attacks, as they can easily monitor, control and manipulate the Internet traffic of connected users.

Publications

Brutal Kangaroo is a tool suite for Microsoft Windows that targets closed networks by air gap jumping using thumbdrives. Brutal Kangaroo components create a custom covert network within the target closed network and providing functionality for executing surveys, directory listings, and arbitrary executables. The ELSA project allows the customization of the implant to match the target environment and operational objectives like sampling interval, maximum size of the logfile and invocation/persistence method. Additional back-end software (again using public geo-location databases from Google and Microsoft) converts unprocessed access point information from exfiltrated logfiles to geo-location data to create a tracking profile of the target device. BothanSpy is an implant that targets the SSH client program Xshell on the Microsoft Windows platform and steals user credentials for all active SSH sessions. These credentials are either username and password in case of password-authenticated SSH sessions or username, filename of private SSH key and key password if public key authentication is used.

Nonprofit Development Manager

• For more information on Cincinnati, visit and discover what makes our community so vibrant and desirable.
• Today, July 13th 2017, WikiLeaks publishes documents from the Highrise project of the CIA.
• Marble forms part of the CIA’s anti-forensics approach and the CIA’s Core Library of malware code.
• Security researches and forensic experts will find more detailed informationon how watermarks are applied to documents in the source code, which isincluded in this publication as a zipped archive.

It is installed and configured by using a CIA-developed root kit (JQC/KitV) on the target machine. Today, July 6th 2017, WikiLeaks publishes documents from the BothanSpy and Gyrfalcon projects of the CIA. The implants described in both projects are designed to intercept and exfiltrate SSH credentials but work on different operating systems with different attack vectors. Today, August 3rd 2017 WikiLeaks publishes documents from the Dumbo project of the CIA. Dumbo is a capability to suspend processes utilizing webcams and corrupt any video recordings that could compromise a PAG deployment. The PAG (Physical Access Group) is a special branch within the CCI (Center for Cyber Intelligence); its task is to gain and exploit physical access to target computers in CIA field operations.

In our experience it is always possible to find a custom solution for even the most seemingly difficult situations. Girl Scouts Nation’s Capital is searching for a dynamic and results-driven Special Projects Manager to lead high-impact initiatives that align with our strategic goals. If you’re passionate about collaboration, innovation, and driving meaningful change, this role is your opportunity to shine. When you download photos and videos from your iCloud and upload them to Google Photos, it temporarily uses your Hard drive space.

HIVE is a back-end infrastructure malware with a public-facing HTTPS interface which is used by CIA implants to transfer exfiltrated information from target machines to the CIA and to receive commands from its operators to execute specific tasks on the targets. The public HTTPS interface utilizes unsuspicious-looking cover domains to hide its presence. The documents describe how a CIA operation can infiltrate a closed network (or a single air-gapped computer) within an organization or enterprise without direct access. It first infects a Internet-connected computer within the organization (referred to as “primary host”) and installs the BrutalKangeroo malware on it. When a user is using the primary host and inserts a USB stick into it, the thumbdrive itself is infected with a separate malware. If this thumbdrive is used to copy data between the closed network and the LAN/WAN, the user will sooner or later plug the USB disk into a computer on the closed network.

Today, June 1st 2017, WikiLeaks publishes documents from the “Pandemic” project of the CIA, a persistent implant for Microsoft Windows machines that share files (programs) with remote users in a local network. “Pandemic” targets remote users by replacing application code on-the-fly with a trojaned version if the program is retrieved from the infected machine. To obfuscate its activity, the original file on the file server remains unchanged; it is only modified/replaced while in transit from the pandemic file server before being executed on the computer of the remote user. The implant allows the replacement of up to 20 programs with a maximum size of 800 MB for a selected list of remote users (targets).

This role supervises the Office Manager, who supports facilities and general office management, and may oversee additional administrative staff or interns as needed. For more information on Cincinnati, visit and discover what makes our community so vibrant and desirable. Gilman Partners is committed to strengthening leadership teams and elevating talent in our communities—and that means all qualified applicants will receive consideration. If you’re drawn to the position and believe your experience makes you a good fit, we encourage you to reach out.

By deleting or manipulating recordings the operator is aided in creating fake or destroying actual evidence of the intrusion operation. The CIA’s “Sonic Screwdriver” infector is stored on the modified firmware of an Apple Thunderbolt-to-Ethernet adapter. These documents explain the techniques used by CIA to gain ‘persistence’ on Apple Mac devices, including Macs and iPhones and demonstrate their use of EFI/UEFI and firmware malware. Today, June 22nd 2017, WikiLeaks publishes documents from the Brutal Kangaroo project of the CIA.

Collaboration-Tipps: Wenn Kollegen Gift fürs Teamwork sind

Combined with the revealed obfuscation techniques, a pattern or signature emerges which can assist forensic investigators attribute previous hacking attacks and viruses to the CIA. The primary execution vector used by infected thumbdrives is a vulnerability in the Microsoft Windows operating system that can be exploited by hand-crafted link files that load and execute programs (DLLs) without user interaction. Older versions of the tool suite used a mechanism called EZCheese that was a 0-day exploit until March 2015; newer versions seem use a similar, but yet unknown link file vulnerability (Lachesis/RiverJack) related to the library-ms functionality of the operating system. Dumbo can identify, control and manipulate monitoring and detection systems on a target computer running the Microsoft Windows operating sytem. It identifies installed devices like webcams and microphones, either locally or connected by wireless (Bluetooth, WiFi) or wired networks. All processes related to the detected devices (usually recording, monitoring or detection of video/audio/network streams) are also identified and can be stopped by the operator.

The classification marks of the User Guide document hint that is was originally written by the british MI5/BTSS and later shared with the CIA. Both agencies collaborated on the further development of the malware and coordinated their work in Joint Development Workshops. Today, July 27th 2017, WikiLeaks publishes documents from the Imperial project of the CIA. If you do this and are a high-risk source you should make sure there are no traces of the clean-up, since such traces themselves may draw suspicion.

President & Chief Executive Officer

Although not explicitly stated in the documents, it seems technically feasible that remote computers that provide file shares themselves become new pandemic file servers on the local network to reach new targets. Today, June 30th 2017, WikiLeaks publishes documents from the OutlawCountry project of the CIA that targets computers running the Linux operating system. OutlawCountry allows nonprofit accounting for the redirection of all outbound network traffic on the target computer to CIA controlled machines for ex- and infiltration purposes. The malware consists of a kernel module that creates a hidden netfilter table on a Linux target; with knowledge of the table name, an operator can create rules that take precedence over existing netfilter/iptables rules and are concealed from an user or even system administrator.

Director of Operations

By browsing the USB drive with Windows Explorer on such a protected computer, it also gets infected with exfiltration/survey malware. If multiple computers on the closed network are under CIA control, they form a covert network to coordinate tasks and data exchange. Although not explicitly stated in the documents, this method of compromising closed networks is very similar to how Stuxnet worked.

• To perform the data collection the target machine does not have to be online or connected to an access point; it only needs to be running with an enabled WiFi device.
• Documents on the “Triton” MacOSX malware, its infector “Dark Mallet” and its EFI-persistent version “DerStarke” are also included in this release.
• If you’re passionate about collaboration, innovation, and driving meaningful change, this role is your opportunity to shine.
• It first infects a Internet-connected computer within the organization (referred to as “primary host”) and installs the BrutalKangeroo malware on it.
• Working closely with internal teams and external stakeholders, as well as directly with the CEO on high-impact initiatives, you will ensure the seamless execution of projects that reflect our commitment to empowering youth and building community.

They are collaborative, adaptable, and energized by building efficient systems that support mission-driven work. The Chief Executive Officer (CEO) has overall responsibility for the quality, development, growth, and sustainability of services offered by Lighthouse. The CEO reports to the Board and works in concert with the Chief Operating Officer, Chief Financial Officer, and Chief Development Officer in managing the business processes. The President has responsibility to execute the organization’s development and implementation of the strategic plan and work collaboratively with the executive leadership team to ensure organizational capacity and capabilities to achieve the goals of the plan. You can work on Office files with real-time presence when you use Drive for desktop.

What is “Vault 7”

CherryBlossom provides a means of monitoring the Internet activity of and performing software exploits on Targets of interest. In particular, CherryBlossom is focused on compromising wireless networking devices, such as wireless routers and access points (APs), to achieve these goals. Such Wi-Fi devices are commonly used as part of the Internet infrastructure in private homes, public spaces (bars, hotels or airports), small and medium sized companies as well as enterprise offices. Therefore these devices are the ideal spot for “Man-In-The-Middle” attacks, as they can easily monitor, control and manipulate the Internet traffic of connected users.

Publications

Brutal Kangaroo is a tool suite for Microsoft Windows that targets closed networks by air gap jumping using thumbdrives. Brutal Kangaroo components create a custom covert network within the target closed network and providing functionality for executing surveys, directory listings, and arbitrary executables. The ELSA project allows the customization of the implant to match the target environment and operational objectives like sampling interval, maximum size of the logfile and invocation/persistence method. Additional back-end software (again using public geo-location databases from Google and Microsoft) converts unprocessed access point information from exfiltrated logfiles to geo-location data to create a tracking profile of the target device. BothanSpy is an implant that targets the SSH client program Xshell on the Microsoft Windows platform and steals user credentials for all active SSH sessions. These credentials are either username and password in case of password-authenticated SSH sessions or username, filename of private SSH key and key password if public key authentication is used.

Nonprofit Development Manager

• For more information on Cincinnati, visit and discover what makes our community so vibrant and desirable.
• Today, July 13th 2017, WikiLeaks publishes documents from the Highrise project of the CIA.
• Marble forms part of the CIA’s anti-forensics approach and the CIA’s Core Library of malware code.
• Security researches and forensic experts will find more detailed informationon how watermarks are applied to documents in the source code, which isincluded in this publication as a zipped archive.

It is installed and configured by using a CIA-developed root kit (JQC/KitV) on the target machine. Today, July 6th 2017, WikiLeaks publishes documents from the BothanSpy and Gyrfalcon projects of the CIA. The implants described in both projects are designed to intercept and exfiltrate SSH credentials but work on different operating systems with different attack vectors. Today, August 3rd 2017 WikiLeaks publishes documents from the Dumbo project of the CIA. Dumbo is a capability to suspend processes utilizing webcams and corrupt any video recordings that could compromise a PAG deployment. The PAG (Physical Access Group) is a special branch within the CCI (Center for Cyber Intelligence); its task is to gain and exploit physical access to target computers in CIA field operations.

In our experience it is always possible to find a custom solution for even the most seemingly difficult situations. Girl Scouts Nation’s Capital is searching for a dynamic and results-driven Special Projects Manager to lead high-impact initiatives that align with our strategic goals. If you’re passionate about collaboration, innovation, and driving meaningful change, this role is your opportunity to shine. When you download photos and videos from your iCloud and upload them to Google Photos, it temporarily uses your Hard drive space.

HIVE is a back-end infrastructure malware with a public-facing HTTPS interface which is used by CIA implants to transfer exfiltrated information from target machines to the CIA and to receive commands from its operators to execute specific tasks on the targets. The public HTTPS interface utilizes unsuspicious-looking cover domains to hide its presence. The documents describe how a CIA operation can infiltrate a closed network (or a single air-gapped computer) within an organization or enterprise without direct access. It first infects a Internet-connected computer within the organization (referred to as “primary host”) and installs the BrutalKangeroo malware on it. When a user is using the primary host and inserts a USB stick into it, the thumbdrive itself is infected with a separate malware. If this thumbdrive is used to copy data between the closed network and the LAN/WAN, the user will sooner or later plug the USB disk into a computer on the closed network.

Today, June 1st 2017, WikiLeaks publishes documents from the “Pandemic” project of the CIA, a persistent implant for Microsoft Windows machines that share files (programs) with remote users in a local network. “Pandemic” targets remote users by replacing application code on-the-fly with a trojaned version if the program is retrieved from the infected machine. To obfuscate its activity, the original file on the file server remains unchanged; it is only modified/replaced while in transit from the pandemic file server before being executed on the computer of the remote user. The implant allows the replacement of up to 20 programs with a maximum size of 800 MB for a selected list of remote users (targets).

This role supervises the Office Manager, who supports facilities and general office management, and may oversee additional administrative staff or interns as needed. For more information on Cincinnati, visit and discover what makes our community so vibrant and desirable. Gilman Partners is committed to strengthening leadership teams and elevating talent in our communities—and that means all qualified applicants will receive consideration. If you’re drawn to the position and believe your experience makes you a good fit, we encourage you to reach out.

By deleting or manipulating recordings the operator is aided in creating fake or destroying actual evidence of the intrusion operation. The CIA’s “Sonic Screwdriver” infector is stored on the modified firmware of an Apple Thunderbolt-to-Ethernet adapter. These documents explain the techniques used by CIA to gain ‘persistence’ on Apple Mac devices, including Macs and iPhones and demonstrate their use of EFI/UEFI and firmware malware. Today, June 22nd 2017, WikiLeaks publishes documents from the Brutal Kangaroo project of the CIA.

Collaboration-Tipps: Wenn Kollegen Gift fürs Teamwork sind

Combined with the revealed obfuscation techniques, a pattern or signature emerges which can assist forensic investigators attribute previous hacking attacks and viruses to the CIA. The primary execution vector used by infected thumbdrives is a vulnerability in the Microsoft Windows operating system that can be exploited by hand-crafted link files that load and execute programs (DLLs) without user interaction. Older versions of the tool suite used a mechanism called EZCheese that was a 0-day exploit until March 2015; newer versions seem use a similar, but yet unknown link file vulnerability (Lachesis/RiverJack) related to the library-ms functionality of the operating system. Dumbo can identify, control and manipulate monitoring and detection systems on a target computer running the Microsoft Windows operating sytem. It identifies installed devices like webcams and microphones, either locally or connected by wireless (Bluetooth, WiFi) or wired networks. All processes related to the detected devices (usually recording, monitoring or detection of video/audio/network streams) are also identified and can be stopped by the operator.

The classification marks of the User Guide document hint that is was originally written by the british MI5/BTSS and later shared with the CIA. Both agencies collaborated on the further development of the malware and coordinated their work in Joint Development Workshops. Today, July 27th 2017, WikiLeaks publishes documents from the Imperial project of the CIA. If you do this and are a high-risk source you should make sure there are no traces of the clean-up, since such traces themselves may draw suspicion.