When there is fraud then there is mule account; in fact it is the more important than botnets or phishing methods because what will hackers do with the banking credentials they have if they cannot use them. It is an important part in fraud and fraudsters will look for ways just to recruit and also control the mules. Today, mule recruitment is carried out in the internet by using scam. Fraudsters will send a false email about job searches saying that the victim’s resume was reviewed and that they are suitable to work at home. Due to the fact that

Several times, using his skill of disguise, dressed in a prison guards uniform used two ladders transported across the yard and when a spot light hit him he yelled out, "It's ok" and continued his escape without incident. Later, Sutton attributed the famous quote of "That's Where The Money Is" to an inventive reporter embellishing a story. It was surmised that he had stolen around $ 2,000,000 over his career. Later on accountants would use this theory to focus on high cost areas as a target for savings. It was called the "Willie Sutton Rule" following "where the money is"