North Korea places trained software developers in Western remote jobs under stolen or fabricated identities, using their salaries to generate state revenue while gaining access to corporate systems and data. AI-generated application materials, manipulated video identities, and Western facilitators operating laptop farms have increased the scheme’s scale and ability to evade hiring controls. Documented cases include malware deployment immediately after onboarding, source-code theft, extortion, sanctions exposure, and potential supply-chain compromise. The report argues that recruiting, identity verification, device shipping, and onboarding must be treated as security controls rather than solely HR processes.