Cybercrime is defined as a crime in which a computer is the object at the crime checking, phasing, spamming, or is used as a tool to commit an offense
Cybercrimes composes a wider range of activities but these can generally be broken into two categories. Crimes that target computer networks or device those types of crimes include viruses and denial of service.
Crimes that use computer networks advance other criminal activities. These types of crimes include cybercrime, phasing and fraud or identify theft.
More info on this…. http://www.mondaq.com/canada/x/677494/Security/Cybersecurity+Disclosure+SEC+Publishes+Guidance+for+Public+Companies