P.21 Ireland - Cybercrime comprises traditional offences (e.g. fraud, forgery and identity theft); content related offences (e.g. online distribution of child sexual abuse material, hate speech or incitement to commit acts of terrorism); and offences unique to computers and information systems (e.g. attacks against such systems, spread of malware, hacking to steal sensitive, personal or industry data and denial of service attacks to cause financial and/or reputational damage). Electronic devices are also used to sell and transfer all sorts of illicit goods and services, from illicit drugs to online child sexual abuse and exploitation materials to lists of stolen credit card numbers (Department of Justice, Website, 2020)