Dissertations / Theses on the topic 'Bank fraud and traitors'

La détection de fraudes et d'anomalies, ou plus généralement l’apprentissage dans un contexte déséquilibré, est une tâche très souvent rencontrée dans de nombreuses applications industrielles.Détecter ces anomalies revêt un enjeu majeur dans notre société actuelle de par ses conséquences économiques.La société BLITZ Business Services est confrontée à ce type de problématique dans le cadre de la lutte contre la fraude par chèques. Ces fraudes représentent 0.4% des transactions pour ses clients mais des millions d'euros de pertes par an.Les données de fraudes sont difficiles pour la plupart des algorithmes actuels de par cette sous-représentativité des fraudes par rapport aux non-fraudes. Les techniques d'analyse sont aussi diverses et variées que la nature des fraudes rencontrées et vont de la stratégie de ré-échantillonnage, de l’apprentissage de représentation, l’optimisation de mesures appropriées à un contexte déséquilibré ou encore la construction d’algorithmes de classification combinant plusieurs autres algorithmes.Cette thèse se veut éclectique, à l’image des techniques présentes dans l'état de l'art, et se divise en deux grands axes : (i) une approche dite géométrique dans laquelle nous proposons des algorithmes d'apprentissage de métrique pour la classification de données et (ii) une approche par sensibilité aux coûts que nous utilisons à la fois dans un but théorique mais aussi pratique.Notre première contribution repose sur l'apprentissage de modèles locaux autour de fraudes avérées afin de construire des zones à risque. Elle part du postulat qu'une nouvelle fraude a de très grandes chances d'apparaître à proximité d'une fraude connue. Une étude théorique accompagne cet algorithme permettant d'assurer que le nombre de faux positifs générés par l'algorithme reste contrôlé.Dans notre deuxième contribution, nous proposons une version de l'algorithme des k plus proches voisins plus adaptée au contexte déséquilibré. Dans cette étude, essentiellement expérimentale, nous nous proposons d'étudier la façon dont doit être modifiée la distance d'un nouvel exemple à une fraude afin d'optimiser une mesure adaptée à ce contexte : la F-mesure, par le biais de la validation croisée. Cette mesure est au centre de notre troisième contribution qui se veut principalement théorique. Nous proposons de dériver une borne sur la F-mesure optimale à partir de la propriété de pseudo-linéarité de cette mesure, des erreurs effectuées par l'hypothèse apprise et d'une approche par sensibilité aux coûts. Ces bornes théoriques obtenues sont ensuite utilisées pour construire un algorithme itératif d'optimisation de la F-mesure, algorithme qui est tout aussi performant que ces concurrents.Notre quatrième et dernière contribution est industrielle et a pour but de combiner l'utilisation de modèles à base d'arbres et de sensibilité aux coûts pour améliorer le système existant de la société BLITZ en proposant un système d'optimisation des bénéfices de ses clients
Fraud and anomaly detection, or more generally learning in an imbalanced context, is a task very often encountered in industrial applications.Detecting these anomalies is a major challenge in today's society due to its potential economic consequences. BLITZ Business Services is confronted with this type of problem in the context of the fight against check fraud. These frauds represent 0.4% of the transactions but millions of euros of losses per year for its customers. Dealing with fraud data, and more generally with imbalanced data, is a complex task for most current learning algorithms because of the under-representation of frauds over non-frauds. The techniques are also as diverse and varied as the nature of the frauds encountered and range from sampling strategy, representation learning, optimization of measures appropriate to an imbalanced context or the construction of classification algorithms combining the advantages of several of the former. This thesis is intended to be eclectic, in the same way as the techniques present in the state of the art and is divided into two main axes: (i) a so-called geometric approach in which we propose metric learning algorithms for data classification and (ii) a cost-sensitive approach that we use for both theoretical and practical purposes.Our first contribution is based on learning local models around known frauds in order to build risky areas. It is based on the assumption that a new fraud is very likely to occur in the neighborhood of a known fraud. A theoretical study accompanies this algorithm to ensure that the number of false positives generated by the algorithm remains controlled.In our second contribution, we propose a version the k-Nearest Neighbors algorithm adapted to the imbalanced context. In this study, we propose to analyze how the distance from a new query to a fraud should be modified in order to optimize a measure adapted to this context: the F-measure, through cross validation. This measure is at the heart of our third contribution, which is mainly theoretical. We propose to derive a bound on the optimal F-measure from the pseudo-linearity property of this measure, the errors made by the hypotheses learned and a cost-sensitivity approach. The theoretical bounds obtained are then used to build an iterative algorithm for optimizing the F-measure, algorithm that is at least as efficient as its competitors.Our fourt and final contribution is industrial and aims to combine the use of tree-based models and cost sensitivity to improve BLITZ existing system by offering a profit optimization system for its customers

Banks are in a precarious position due to increasing corporate losses from prolonged instances of employee-driven occupational fraud. The purpose of this single case study was to explore the leadership strategies some bank leaders used to reduce corporate losses from occupational fraud. The fraud triangle theory was the conceptual framework for this study. Data collection consisted of semistructured interviews with 11 bank managers at various levels within the bank, and a focus group session with 8 frontline managers. Data were analyzed using Yin's 5-step data analysis process, which entailed descriptive coding and sequential review of the interview transcripts. Member checks and interviewing until data saturation occurred helped to ensure the trustworthiness of the findings. Six themes emerged as the key study findings: effective communication, leading by example, empowerment, incentivizing, engendering trust, and personal integrity. Managers use of strategies incorporating these themes helped to improve employees' commitment to achieving their organization's corporate vision and establishing a sense of ownership whereby the employees would better protect and value organizational assets. The board of directors, senior managers, and frontline managers could all apply the strategies, thus reducing the likelihood of occupational fraud. Application of the study findings could contribute to social change by enabling bank leaders to create a positive organizational environment in which their employees make better choices to behave ethically, demonstrate financial responsibility with regards to corporate assets, and become principle agents of the organization.

Managerial and regulatory focus in the financial industryhas been intensified due to a number of extremely costly and highly publicized events. Whenfraudulent activities or any improper business practices are revealed it may damage the bank’sreputation. In the end this can have a big impact on anyone who is any kind of stakeholder.Reputational risk and by what mechanism reputational risk is adversely affecting stock pricesis therefore of great importance for stakeholders. This study aims at providing insights and abetter understanding of reputational risk. We examine the reputational damage in banksresulting from operational losses and analyze the stock market reaction across the bankingindustry. Research question: What is the effect of operational loss announcements from internalfraudulent activities on competitors in the banking industry? The results show a positive cross-bank reaction during the observed period oftime. Furthermore, the cross-bank reaction is stronger when a reputational damage isrecognized in the bank where the loss occurred. The results show a positive cross-bankreaction during the observed period of time. Furthermore, the cross-bank reaction is strongerwhen a reputational damage is recognized in the bank where the loss occurred.

As referências de casos reais brasileiros nas áreas de negócios são bastante escassas, sobretudo, em relação aos casos de insucessos, falências e fraudes, desprezados no decorrer do tempo e pouco utilizados como elementos de aprendizagem, possibilitando a recorrência de erros anteriormente cometidos. Esse trabalho tem como objetivo entender as estratégias contábeis empregadas por um banco brasileiro que sofreu intervenção do Banco Central do Brasil e foi liquidado sob acusações de fraude. Trata-se de um estudo de caso único, que utiliza como fontes documentos do processo de falência e das apurações do Banco Central do Brasil, atas de reunião do conselho e da diretoria, pareceres, reportagens, bancos de dados de demonstrações financeiras e cotações, entrevistas com repórteres que cobriram o caso e ex-funcionários. O trabalho também busca o entendimento de escolhas contábeis não necessariamente fraudulentas, mas pouco ortodoxas, analisando como o ambiente da instituição pode ter colaborado com a ocorrência dessas práticas e se, antes da intervenção do Banco Central, foram emitidos sinais de alerta suficientemente fortes para que o mercado os captasse. Além da literatura inerente à governança corporativa e insider shareholding, fraude e gerenciamento de resultados, destaca-se o entendimento da crise financeira de 2008, a qual não só impactou o negócio de bancos pequenos e médios em todo o mundo como trouxe à tona discussões sobre o modelo de negócios de concessão de empréstimos e venda da carteira e formas de contabilização. O trabalho desenvolve-se através do estudo isolado de cada fonte de evidência e, ao final, é feita uma triangulação com os itens que amparam as respostas às questões de pesquisa. Com base nas evidências estudadas, observou-se concentração de poder e escolhas que beneficiaram os controladores, através de remuneração e dividendos acima do mercado, e também o relacionamento do banco com outras empresas da família. Desse modo, os sinais de alerta anteriores à intervenção do Banco Central existiram, mas não foram suficientemente claros para chamar a atenção do mercado. Quanto às estratégias de contabilização usadas pela instituição financeira, podem-se salientar: a antecipação dos critérios de contabilização de cessões de crédito (Resolução 3.533, 2008); a classificação da carteira de crédito na categoria \"disponíveis para a venda\" (balanço IFRS); PCLD insuficiente; empréstimos existentes apenas na contabilidade; superavaliação no valor justo de cotas de FIDC e outros instrumentos financeiros sem mercado secundário ativo mensurados a valor de mercado; manipulação de resultados de cessão de crédito; e falta de evidenciação de transações com partes relacionadas e FIDC.
The references of Brazilian real cases in the business area are very scant, particularly about cases of failures, bankruptcies and fraud, neglected over time, and little used as a learning elements, allowing the recurrence of previously committed mistakes. This study aims to understand the financial strategies employed by a Brazilian bank that was seized by Brazil\'s Central Bank and was extinct on fraud charges. This is a single case study, which uses as sources documents of the bankruptcy process and of calculations made by Brazil\'s Central Bank, records of council meetings and board of Directors meetings, accountant\'s opinions, news reports, financial statements databases and quoted market prices, interviews with reporters who covered the case and former employees. This research also seeks to understand not necessarily fraudulent accounting choices, but unorthodox, analyzing how the institution\'s environment may have contributed to the happening of these practices and if, before the intervention of the Central Bank, strong enough warning signs were issued to the market would capture them. In addition to the specific literature on corporate governance and insider shareholding, fraud and earnings management, the understanding the financial crisis of 2008 stands out, because this conjuncture not only unsettled the business of small and medium banks all over the world as brought up deliberations on the lending business model and sale of the portfolio and accounting settings. This study is developed through the analysis of each source of evidence and, in the end, a triangulation with the items that support the answers to the research questions is performed. Based on noted evidence, there was a concentration of power and choices that benefited Controllers, through compensations and dividends above market, and also the bank\'s relationship with other family companies. Thus, there were earlier warning signs for intervention by Central Bank, but they were not clear enough to draw the attention of the market. As the accounting strategies used by the financial institution, can be highlighted: the anticipation of credit assignment accounting criteria (Resolution 3.533, 2008); the loan portfolio classification as \"available for sale\" (IFRS balance sheet); insufficient bad debt provision; effective loans only in accounting; overvaluation in the mark to market of Receivables investment funds shares and other financial instruments measured at fair value without an active secondary market; handling credit assignment results; and lack of disclosure of deals with related parts and Receivables investment funds

Die Honorarberatung befindet sich überall in Europa auf dem Vormarsch. Sie ist eine von Regulierern geschätzte Alternative zur viel kritisierten Provisionsberatung. Im Widerspruch dazu verhalten sich Bankkunden zurückhaltend bis ablehnend. Dies wirft die Frage auf, worin die Ursachen liegen könnten. Mögliche Antworten werden auf Basis einer Choice-Based Conjoint-Analyse mit Kundenclusterung abgeleitet. Es zeigt sich, dass die Bankkunden gespalten sind. Eine kleine Gruppe von agilen, gut informierten, einkommensstarken Personen präferiert die Honorarberatung (6% aller Bankkunden). Währenddessen tendiert die große Masse der Kunden zur Provisionsberatung. Diese Masse zeichnet sich durch ein erstaunlich realistisches Bild von sich selbst aus. Sie hält sich für schlecht informiert und wenig erfahren, für unflexibel und nicht offen für Neues. Sie sucht ihr Heil in einem bedingungslosen Vertrauen zur Bank. Ein solches eröffnet Spielräume für opportunistisches Verhalten auch bei der Honorarberatung. Die Politik muss daher entweder die Honorarberatung regulatorisch gegen jede Art des Opportunismus absichern oder liberal agieren und Verstöße gegen den Vertrauensvorschuss ex post sanktionieren
The transition to fee-based advisory is underway in Europe. The regulatory bodies consider this the preferred alternative in contrast to the commission-based agent approach. However, the same state of euphoria cannot be found among clients. Up until now, banking clients in Germany have been cautious, modest and reluctant. This prompts questions as to what could be the cause of such behaviour. Possible explanations can be found in a conjoint-analysis with client clustering. It can be shown that the behaviour of German clients in banking is divided. A small group of agile, well-informed individuals with high incomes prefers fee-based advisory services (6% of all clients). Meanwhile, the large majority of clients tend to prioritise the commission-based advisory service. Interestingly, this group is characterized by an astonishingly realistic picture of themselves. The clients consider themselves not properly informed, lacking experience, inflexible and not open for innovation. They seek salvation by granting unconditional trust to their banks. These clients cannot assess or judge if a new type of advisory method will offer any kind of advantage. If politics wants to promote the fee-based model it has to assure absolutely water-proof solutions, otherwise a resulting loss of confidence in case of misuse will be inevitable. Taking a more liberal approach, politics could leave several avenues open and instead sanction infringements of accredited trust

Ce document concerne le développement d'un cadre mathématique spécifiant une technologie capable de prendre en charge quelques unes des problématiques relevant du domaine des grands flux de données. Nous proposons de combiner le point de vue ontologique de Newell et celui épistémologique de Floridi d'abstraction pour construire des outils de transformation de modéles au moyen d'un ensemble adéquats de foncteurs au sens de la théorie des catégories de Samuel Eilenberg et Saunders Mac Lane. La méthode de résolution de problème proposée est basée sur un raisonnement d'abstraction temps réel qui produit, en ligne, une réduction d'un grand nombre de données sémantiquement pauvres en une donnée unique équivalente mais sémantiquement plus riche. Le prix à payer pour un tel enrichissement sémantique de l'information est la perte d'information syntaxique (i.e. le phénoméne d'oubli). Nos contributions sont les suivantes: (i) la démonstration que le concept d'observateur unaire de la théorie des observations datées (TOT) de Le Goc joue le même rôle qu'un échantillonneur de Dirac, (ii) la construction de la catégorie $TOT(\mathbb{Z})$, adéquate à la formulation du processus d'abstraction proposé et (iii) la conception de la méthode de résolution de problème TOM4A (timed observations methodology for abstraction) dont une application concrète est présentée visant à découvrir et modéliser le problème complexe de la fraude interne dans le domaine bancaire
This document concerns the development of a theoretical mathematical framework to provide a technology able to manage some of the problematics of the big data flows domain. We propose to combine Newell's ontological and Floridi's epistemological point of views of abstraction to build tools that transform models by the mean of an adequate set of functors according to Samuel Eilenberg and Saunders Mac Lane's category theory. The proposed problem solving method relies on a real time abstraction reasoning process to resume, on line, a lot of semantically poor data into an equivalent but richer one. The price to pay for such an information semantic enrichment is the loss of syntactic data (i.e. the oversight phenomenon). Our contributions are (i) to prove that Le Goc's timed observations theory (TOT) concept of unary observer plays the same role as Dirac's sampler, (ii) the construction of the $TOT(\mathbb{Z})$ category that is adequate to formulate the proposed abstraction based PSM and (iii) the design of TOM4A (timed observations methodology for abstraction), a specific recursive abstraction-reification based PSM whose a concrete application has been provided for detecting and modeling the complex problem of internal frauds in the banking industry

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This study analyzes the criminal investigation of illicit committed in cyberspace, taking into account the context of post-modernity, especially the risk and information society and its impact on the Criminal Law and Criminal Procedure Law, where a strong sense of insecurity experienced in the face of the lack of control of dangers coming from social and technological advances and new conducts that endangers life in community. The aim is to trace the constitutional paradigm to develop a valid criminal investigation in order to reconcile the binomial warranty and efficiency in the exercise of this state activity, using the balancing technique to allow the coexistence of fundamental rights to liberty and the States duty to promote public safety. The network action for illicit behavior in a virtual environment has brought great difficulties to materialize it before the courts and assign responsibility in criminal context, requiring the use of special investigative techniques that sometimes clashes with fundamental rights. After the examination of some of these special investigation techniques that are being applied by the Union s Judicial Police in cases relating to electronic bank fraud, it was found which of those can be applied without preliminary judicial authorization or only after jurisdictional analysis to define in a concrete case the possibility of balancing the investigated person s fundamental right, in particular privacy, and others related to.
O presente trabalho tem por objetivo analisar a investigação criminal de ilícitos praticados no espaço cibernético levando em consideração o contexto da pós-modernidade, mormente a sociedade do risco e da informação e seus reflexos sobre o Direito Penal e Processual Penal, onde predomina uma forte sensação de insegurança experimentada pela sociedade em face da falta de controle dos perigos decorrentes dos avanços sociais e tecnológicos e das novas condutas lesivas ao convívio da coletividade. Busca-se traçar o paradigma constitucional para o desenvolvimento válido da investigação criminal de sorte a compatibilizar o binômio garantismo e eficiência no exercício dessa atividade estatal, utilizando-se da técnica do balanceamento para permitir a coexistência dos direitos fundamentais à liberdade e à privacidade em face do dever do Estado de promover a segurança pública. A atuação em rede para prática de crimes em ambiente virtual trouxe grandes dificuldades para demonstrar em juízo a materialização de ilícitos e atribuir responsabilidades em âmbito criminal, sendo necessária a utilização de técnicas investigativas especiais que por vezes se chocam com direitos fundamentais. Após o exame de algumas dessas técnicas especiais de apuração que estão sendo aplicadas pela Polícia Judiciária da União para os casos relativos às fraudes bancárias eletrônicas, verificou-se quais podem ser empregadas sem autorização judicial e quais apenas com a reserva de jurisdição para que se defina no caso concreto a possibilidade de relativização de direito fundamental do investigado.

В связи с постоянным ростом мошенничества в отношении клиентов банков – держателей карт, в диссертации были рассмотрены виды мошенничества и произведена их систематизация по каналу взаимодействия с клиентом. При этом, были рассмотрены инструменты, используемые коммерческими банками и Банком России для снижения риска несанкционированных (мошеннических) операций по банковским картам и системам дистанционного банковского обслуживания, выявлен наиболее эффективный инструмент – мониторинг операций. Также были разработаны рекомендации по управлению рисками при осуществлении операций по банковским картам и системам дистанционного банковского обслуживания.
Due to the constant growth of fraud in relation to customers of card – holding banks, the dissertation examined the types of fraud and systematized them according to the channel of interaction with the client. At the same time, the tools used by commercial banks and the Bank of Russia to reduce the risk of unauthorized (fraudulent) transactions on bank cards and remote banking systems were considered, and the most effective tool was identified – monitoring of transactions. Recommendations were also developed for risk management in the implementation of bank card transactions and remote banking systems.

Il est une idée généralement admise consistant à dire que la fonction de Compliance officer est conçue autour d'une obligation de moyen, négative pour la fonction. Nos travaux nous ont amenés à conclure de la nécessité de poser une notion d'intégrité financière dont la définition réponde également aux exigences des missions du Compliance officer. il s'agit ainsi d'envisager les outils techniques et juridiques inhérents au poste de Compliance officer. Ces outils trouvent leur fondement logique dans la notion d'intégrité financière, à l'issue d'un examen clinique du poste de Compliance officer. La nécessité d'une notion qui soit fonctionnelle amène à retenir que l'intégrité financière consiste en la protection de la circulation légitime de la monnaie et des obligations monétaires. Les réflexions autour de cette notion d'intégrité financière permettent d'isoler une notion d'intégrité qui est opératoire dans la lutte contre la criminalité financière. Ainsi, au même titre qu'il y a dans les sciences criminelles un champ d'étude consacré à l'intégrité physique ou morale de la personne, il était souhaitable que fût identifié un champ d'étude consacré à la circulation de la monnaie. La conséquence d'une telle approche consiste en la reformulation des besoins des institutions impliquées dans la lutte contre la criminalité financière et à une redéfinition de l'offre de formation universitaire sur cette thématique
People think that the function of Compliance Officer is conceived on an obligation of means. Then, the Compliance Officer is rather seen as "spoilsport". Therefore, seeking for the element for lack of which the Compliance Officer could not be effective became a necessity. Our thoughts lead us to conclude about the need to put down a financial integrity notion whose definition also answers to the duty of the Compliance Officer. Furthermore, we wanted to have a clinical look on the position of Compliance Officer. The will to have a definition of the financial integrity that can be practical has leaded us to retain that financial integrity was the guarding of the rightful flow of money and monetary debentures. Put in those terms, the definition of the financial integrity firstly required presenting monetary items and their protection system. Then, the operating qualities of such a notion in the achievement of the Compliance Officer duty needed to be presented secondly. Beyond the only purpose of the Compliance Officer, our thoughts about the notion of financial integrity aimed at isolating an integrity notion that could be functional in the fight against financial criminality. In other words, as there is a field dedicated to the study of physical or moral integrity of a person, it was desirable that a field dedicated to the flow of money and monetary items could be identified in criminal sciences. Such an approach could participate to reword the needs of financial institutions involved in the fight against crime, and to redefine the university schedule of training by basing the learning process of financial methods on the circulation of items and the monetary objects

碩士
世新大學
財務金融學研究所(含碩專班)
105
In recent years, financial crimes lead investors to have a great doubts on internal control quality of financial system. This study focuses on disciplinary cases issued by the Financial Supervisory Commission from 2012 to 2016. This study uses text mining, and then uses the regression analysis to examine the determination of weaknesses and disciplinary cases. The likelihood of being punished and the penalty are both discussed. The research results show thatnon-performing loans ratio, board size, and shareholder ownership are positively associated with the likelihood of punishment. Although financial institutions are required to have a sound internal control system and corporate governance, frauds still cannot be avoided completely. In addition, with the improvement of financial technology, financial institutions are exposed to fraud risk. If the board can perform monitoring functions well, and management can supervise staffs effectively, it will be able to reduce the occurrence of fraud.

碩士
逢甲大學
會計學系
102
From the International Security Corp of illegal loans to the Chung Shing Bank embezzlement of sports lottery scandal, the fraud indicates that the inefficiency of internal controls cause from weakness of corporate governance. In order to response a series of corporate scandals, corporate governance facility is considered a good remedy. Prior literature explored the relationship between the corporate governance and the corporate fraud focus on general industries. However, the weakness of corporate governance is not limited to specific companies, and the performance of corporate governance should not be limited to a general industry. American Association of Certified Fraud Examiners (ACFE) pointed out that all industries, the most frequent occurrences of fraud exist in the banking industry. This study focuses on the banking industry to explore whether the weakness of corporate governance result in the inefficiency of internal controls and bank fraud. At first, this study explores literature related to corporate governance in general industries identify and investigate the variables associated bank industry. Then, this research uses the sample from 2005 to 2013 to compare the difference of corporate governance between fraud band and non-fraud band. Finally, the study employs logistic regression analysis to examine the association between the corporate governance and bank fraud. The empirical results shows that the proportion of independent directors and blockholder shareholding exit significant difference consistent with Beasley (1996) that when the lower of the ratio of outside directors and independent directors, the higher the likelihood of the occurrence of fraud in the enterprise. In addition, the results are consistant with Shleifer and Vishny (1986) that the existence of large shareholders will reduce information asymmetry, moral crisis problems, fraud management authorities, and increase the value of the company.

碩士
中華科技大學
經營管理研究所
106
ABSTRACT Mortgage business has always been one of the important profit for Taiwan banks in foreign lending operations. Because real estate is used as collateral, the credit risk is relatively low. Therefore, each bank is eager for the market of mortgage. In order to battle for market share, banks reduce credit thresholds, simplify the credit check process, raise performance bonuses, and hire lots of mortgage sales. It resulted in the lack of professional quality, imperfect of mortgage project planning, and inaccurate credit check. However people with bad intention use fake ID and financial statement, even forgery premises and colludes with the employee to cheat banks and land administration. Finally, it causes huge losses in banks and land administrations, and financial order. This research mainly focuses on the author’s experiences in the workplace and other case of fraud in the mortgage departments of other financial institutions in the past twenty years. Furthermore, the author analyzes the seriousness of the cases, and the bank losses. By discussing with senior bank lending experts, and have their professional opinions, we hope we can find out the methods of the fraudsters and effectively reduce the bank losses by the similar scams. Keywords: Bank, Mortgage, Counterfeit fraud, Credit risk

碩士
國立高雄科技大學
財務管理系
107
Consumer loan business has been the long-term stable source of banking industry's loan income. Due to the long-term stable feature in consumer loan business, excessive competition in domestic banking industry has created shrinking loan spread year by year. In this low-profits era, banks continue to increase loan volume to maintain income. Thus, the quality of loans has become an important factor for banks to maintain profit. Home loans are the largest weighted consumer loan business in banking industry. Thus the percentage of defaulted home loans is also related to bank’s income. Although the regulations of standard operation for the consumer loan business have been applied, cases of fraud still occur, indicating a room for improvement in consumer loan fraud prevention. Based on decades of experience in consumer lending at T bank, we classify and categorize cases representing process and subsequent developments of loan frauds. Expert interviews are also conducted to collect information regarding methods to secure fraudulent loans and policy measures to reduce the incidence of frauds in consumer loans business.

碩士
國立彰化師範大學
會計學系企業高階管理
101
It is believed that there has been a strong link between public life and financial institutions. Frequent frauds in banking systems come as people are getting dependent on banks. Banks should look into the causes of operational risks and facilitate risk management and internal auditing for the sake of stabilizing financial system. This research based on the COSO report demonstrates the five key elements of internal control framework. Moreover, according to the Basel Committee on Banking Supervision, there are three parts regarding the banking supervision framework: (1) bank’s own management; (2) government’s supervision; (3) constraints on the market. Bank’s own management includes internal control and internal auditing. Government’s supervision aims to lay out financial supervision system. Constraints are meant to discipline the market by the market force. The research, focused on the case studies, tends to gain an insight into the root causes of financial frauds in light of the internal control theory of the COSO report. Both of the two cases, the theft on funds of the ABC bank employee and the Barings Bank’s Leeson event, indicate that these misconducts result from the negligence on wealth management and the unspecified procedures of internal control at each level in banks. It is concluded that the enhancement of internal control and internal auditing should be the top priority to reduce frauds in banks. Certainly , how to streamline banking management and promote staff ethics as well as rotation system should be taken into account at the same time. The study can be the reference for future researchers.

Text in English
The research attempts to establish the significance of bank records analysis as a technique in tracing fraud suspects. The purposes of conducting this research was to establish the current approach by the investigators of the SAPS in respect of bank records analysis in tracing fraud suspects; to explore and report on the findings of national and international literature in an attempt to find new information thereby improving the current method of bank records analysis and its specific use in tracing fraud suspects; and to make new information, in the form of written articles and this dissertation, available to the SAPS to be considered for inclusion in the training curriculum for their investigators. In collecting data, the researcher used literature study, interviews with individual participants and case dockets analysis. Essentially, the recommendations were drawn from the conclusions of the data obtained. These recommendations may offer solutions to the problem identified.
Criminology and Security Science
M. Tech. (Forensic Investigation)

碩士
東吳大學
法律學系
99
Bank is an important channel for money flow in financial system, and therefore well-operated bank can help stabilize the social economy. The major sources of profit for banks are the interest of credit business and the handling fee of asset management. Once bad debt occurs during the credit business transaction, not only will the bank suffer loss, but also the social wealth. In this case, the bank’s employee who operates the transaction may commit a breach of trust and violate Article 342 of the Criminal Code, and should be prosecuted by the enforcement authority. The bankruptcy of the American forth largest investment bank Leman Brothers in September 2008 has caused massive losses to investors. The subsequent dispute of structured note is that whether the banks or financial consultant intentionally deceive or not, while risk originally exists in investment of financial products. Besides the banks’ civil liability for indemnity, examining whether the selling of structure note is eligible for fraud by Article 339 of Criminal Code would provide better protection for investor’s property. It is common in our daily life to face telephone frauds, religious frauds, insurance frauds and judicial frauds in which the fraudster deceives the victim so as to obtain financial gain. In asset management business, if financial consultant fails to meet the obligations of knowing customers, suitability principal and offering appropriate instructions, he may also be seen as committing fraud. Since there are frequent business activities nowadays, it is usual to have other people to take care of one’s properties due to legal or actual reasons. The person who commits a breach of trust shall be punished due to his violation of the obligation of taking care of principal’s properties (abuse and breach of entrust). Although the credit business is transacted according to the 5P principals, it still involves great risk to the banks’ properties (fiduciary properties). As for such risky transaction (including actual transaction failure), it shall apply to ‘tolerance principal’ if there is no criminal intention. Both Fraud and breach of trust are property crimes in our country’s Criminal Code, of which the related articles aim to protect the right of property. Any improper act by financial people in developing the bank’s business shall be punished based on two principals, namely punishment ‘should be’ and ‘need to’, so as to avoid over crime in the society.

碩士
國立中正大學
資訊管理學系
98
Theory of Reasoned Action (TRA) has been successfully applied in research about health, social and learning behavior, it predicts and interprets the intentions of individual’s behavior, and furthermore helps us to understand their psychological determinants. The Theory of Planned Behavior (TPB) is intended to further define the behavior associated with this attitude toward the behavior, subjective norm and perceived behavioral control, and conclude to the behavioral beliefs , normative beliefs and control beliefs. In this study, based on the theory of planned behavior, developed a scale of various elements subject. And use Exploratory Factor Analysis (EFA) to measure the index and the changes of issues, then do a preliminary test. We also have the goodness of fit test, confirmatory factor analysis (CFA) and path analysis for models and observations through the Structural Equation Modeling (SEM). We intend to probe, detect the employee’s behavior intentions for fraud and corruption within the bank. For the conclusion of this study, We hope to help people who with the responsibility in internal control, internal audit and operational risk management when they do risk assessment and decision-making. As the result showed that, under the conditions of the model and observations are fit, money attitudes and fraud intention relations are not significant. Subjective norms and fraud intention have a significant positive relationship, that is, when the people who are important to the person think that he should take the fraud behavior, the higher degree of fraud intention he will try to take in the future. It appeared a significant negative relationship between locus of control and the intention of fraud, that is, the higher of locus control scores, the stronger of individual’s belief that he should be responsible to their behavior and he should be rewarded for success or blamed for failure, the lower degree of fraud intention he will try to take in the future; And when the lower of locus control scores, the person think that any possible depends on environment, and he can’t control that. The success or failure depends on one’s luck or others’ behavior, so when other people account for the result, the higher degree of fraud intention he will try to take in the future.

碩士
東吳大學
法律學系
104
A depositary receipt is issued by depositary bank to represent a foreign company’s publicly traded securities. The initial development purpose is used to meet the demand for overseas securities holders and domestic investors. Through the intermediary, the depositary and custodian banks, depositary receipt is a cross-border financial production. In accordance with the Securities and Exchange Act, depositary bank is the issuer of Taiwan Depositary Receipts (TDRs). In the event of securities fraud on the primary market, especially if the prospectus contains false information or omissions in its material contents, the issuer has no exceptions from its liability. However, after reviewing the path of development and referring to the regulatory frameworks for the American Depositary Receipts (ADRs), the Securities and Exchange Commission (SEC) has the authority to optimize the procedures or documents for the registration of ADRs. The issuer of ADRs is the “legal entity” created by the agreement for the issuance of ADRs instead of the depositary bank. The depositary may sign on behalf of such entity, but the depositary for the issuance of ADRs itself shall not be deemed to be an issuer, a person signing the registration statement, or a person controlling such issuer. The depositary bank has been excluded from the liability of the issuer. The Financial Supervisory Commission (FSC) is well aware the difficulty for the depositary bank to bear the liability as the issuer. The competent authority has transfer the responsibility and liability of the issuer from the depositary bank to the foreign company. However, according to currently Securities and Exchange Act the depositary bank is deemed as the issuer. This Article recommends to clarify the definition of the Issuer on Securities and Exchange Act. The competent authority should express the status of the depositary bank by rules, regulations, or explanations. In case of the securities fraud, the depositary has no exceptions from the liability of the issuer. This situation may cause the depositary bank no reasons be a part of the issuance of TDRs on the primary market.

The analysis of bank account statements to establish evidence of illicit financial activity is an established financial investigation methodology in countries such as the United States and the United Kingdom, but it is still in its infancy in South Africa. This is further highlighted by virtue of the fact that no uniform analysis methodology is used in South Africa for the analysis of bank account statements. The purpose of the research was to explore the role of such analysis, and the current practises in South Africa and New Jersey in the United States. This was to determine a practical model for the analysis of bank account statements in the South African context. Empirical research led to a proposed process model for such analysis, which was synthesised from current practises in South Africa and New Jersey in the United States. This model is proposed as the basis for the development of a uniform analysis methodology for the examination of bank account statements.
Die analise van bankrekeningstate om bewys van onwettige finasiële aktiwiteite te bepaal is 'n vasgestelde finansiële ondersoek metode in lande soos die Verenigde State en die Verenigde Koningkryk, maar in Suid-Afrika is dit steeds in die begin stadium. Dit is verder beklemtoon deur die feit dat daar geen eenvormige analise metode in Suid-Afrika in gebruik is vir die analise van bankrekeningstate. Die doel van die navorsing was om die rol van hierdie tipe analise, en die huidige praktyk in Suid-Afrika en New Jersey in die Verenigde State te bepaal. Dit was om 'n praktiese model vir die analise van bankrekeningstate in Suid-Afrika te bepaal. Empiriese navorsing het gelui tot 'n voorgestelde proses model vir hierdie tipe analise, wat 'n samesmelting van die huidige Suid-Afrikaanse en New Jersey in die Verenigde State praktyk is. Hierdie model word voorgestel as die beginpunt vir die ontwikkeling van 'n eenvormige analise metode vir die ondersoek van bankrekening state.
Criminology
M.Tech. (Forensic Investigation)

LL.M. (Banking Law)
When a bank employee commits fraudulent acts within the course and scope of his employment, he renders the bank vicariously liable for his fraud. The logical conundrum is that since a bank never employs someone to commit fraud, and since fraud is thus never in this sense within the course and scope of his employment, should the bank never be liable for this fraudulent conduct? If this were the law, the public could potentially be defrauded with impunity, because those defrauded would be left only with a claim against a fraudster who likely has no assets. This dissertation examines the common-law doctrine of vicarious liability and illustrates the sometimes-haphazard manner in which courts have applied the underlying principle to the varying facts that arise. It will be shown that the application of the doctrine to cases involving fraud by bank employees is particularly inconsistent and unsatisfactory. It will be proposed that the solution lies in the development of the common law so as to promote the spirit, purport and objects of the Bill of Rights, and particularly section 25 of the Constitution. 2 This paragraph conceptualises the vicarious liability doctrine. Paragraph 2 considers the application of the doctrine by the courts, and points to inconsistencies in approach. The third paragraph deals briefly with the position in two common-law jurisdictions, Canada and Britain. The final paragraph proposes a solution to the observed inconsistencies: an employee acts in the course and scope of his employment for purposes of imposing vicarious liability when the employer’s right not to be arbitrarily deprived of his property in terms of section 25 of the Constitution is acknowledged, and his vicarious liability is limited to cases where there is a rational relationship between the employee’s fraudulent conduct and the scope of his employment, and not an arbitrary deprivation. In considering the South African cases, it readily becomes apparent that the courts have already instinctively adopted the approach of examining the nature and extent of the deviation by the employee from the scope of his employment, but have not done so in the context of the property clause ...

As instituições bancárias, pelo tipo de actividade, em termos simplistas, trata-se de instituições de crédito caracterizadas pela captação de fundos, são frequentemente alvo de fraude e de tentativas de fraude. O elevado número de clientes que se desloca aos balcões da vasta rede de agências bancárias aumenta o risco de exposição das instituições, sendo que, no entanto, o risco pode também surgir a nível interno, quando os próprios funcionários são os protagonistas no que diz respeito à ocorrência de fraude. O presente Projecto incide precisamente na avaliação e na prevenção da fraude na Caixa de Crédito Agrícola Mútuo de Vila Franca de Xira, nomeadamente, registada ao nível das agências. Pretende-se numa primeira fase de diagnóstico, através da implementação de uma entrevista, proceder ao levantamento das situações de risco de fraude, sinais de alarme e identificar normas e procedimentos de prevenção da fraude afectos às diferentes situações. A fase relativa à intervenção visa compreender o risco de fraude afecto a cada situação de risco e especificar e sugerir sinais de alarme e procedimentos e normas de prevenção para cada situação. A implementação, que finaliza o Projecto, sugere um possível modelo de actuação no que diz respeito à prevenção da fraude na referida instituição. As referidas actuações verificam-se então com recurso a um conjunto de dados recolhidos pela entrevista, aos conhecimentos adquiridos exercendo as funções de colaborador e à informação recolhida com a revisão de literatura.
Banks are credit institutions which capt funds, so they are frequently aimed by fraud and attempts of fraud. The high number of clients that go to the banks’ agencies increases the risk of exposure of these institutions, although the risk can also arise inside them when the bank clerks are the main agents in terms of fraud. This Project aims the evaluation and prevention of fraud within the agencies of Caixa de Crédito Agrícola Mútuo de Vila Franca de Xira. At first, by an interview, it intends to list the situations of fraud risk, alarm signals and procedures of fraud prevention according to different situations. Secondly, in its stage of intervention, it tries to understand each situations’ fraud risk, to identify the alarm signals and to suggest prevention procedures for them. The last stage ends the Project by suggesting a possible model of action towards fraud prevention within the institution. In conclusion, this whole process uses the data collected in the interview, the knowledge adquired by myself as a worker and the information collected by the revision of literature.

The opening of a bank account serves as the genesis of a bank customer relationship. It is imperative that the establishment of a bank customer relationship be regulated by law. Both the common law and statutory law regulate the admission of new clients to the realm of banking. It is a minimum requirement, in terms of both statutory and common law, that the identity of a prospective client who wishes to open a bank account must both be established and verified. This, the need to know one’s customer, is not only good law but common sense and an effective measure to prevent criminals from accessing the banking system. Parties who work together must know each other. The need to establish and verify the identity of a potential customer is commonly referred to as the Know Your Customer standards, alternatively the Customer Due Diligence framework. The Know Your Customer standards are neither unique to South Africa nor have their origins in South Africa. The Know Your Customer standards are international standards which the Financial Action Task Force and the Basel Committee on Banking Supervision have been advocating for quite some time. A confluence of the Recommendations of the Financial Action Task Force and the Basel Committee on Banking Supervision greatly influenced the birth of the Financial Intelligence Centre Act in South Africa. The Financial Intelligence Centre Act 38 of 2001 prescribes the steps that a bank has to take in order to establish and verify the identity of a potential client. It will be shown in this dissertation that the identification and verification regime established by the Financial Intelligence Centre Act 38 0f 2001 and the common law are not fool proof. This dissertation makes recommendations on how the current loopholes that exist in the law can be addressed.
Mercantile Law
LLM

LL.M.
Despite payment cards being of a fairly recent origin,1 these instruments of payment play an increasingly significant role in commerce. With reference to credit cards, Cornelius already in 2003 stated: “They fulfil various functions that are increasingly important at a time that ecommerce is taking off at a tremendous pace.”2 Similarly criminals continuously use more inventive and technologically advanced methods to commit fraud, including counterfeit card fraud. Is the South African criminal law, however, keeping up? The aim of this study is to investigate whether the various activities which form part of the criminal business value chain relating to counterfeit card fraud, with specific reference to bank payment cards, are sufficiently criminalised in South Africa or whether the inability of our criminal law to address the challenges posed by this crime type necessitates the introduction of further legislation. In the first part of the dissertation the South African common and statutory criminal law is investigated in some depth to establish the applicability thereof on the activities forming part of the criminal business value chain relevant to counterfeit card fraud. The appropriateness of certain statutory provisions is questioned and recommendations are made to amend current legislation. An argument is also advanced for further development of the common-law offence of theft to include identity theft and the unlawful copying and subsequent use of data. Brief reference is made to the international situation. Chapter 2 is an introduction to bank payment card fraud in South Africa focusing on the most prevalent forms thereof being card-not-present fraud and counterfeit card fraud. Reference is made to the manner in which offences related to counterfeit card fraud are currently approached in our criminal courts and the limited impact prosecutions has on the prevalence of this fraud type.

Today, the use of one's bank card to pay or withdraw money is common. Modern technology provides us with the convenience of instant transactions at the automated teller machine or point of sale but unfortunately, it has also brought the reality and risk of card skimming and counterfeit card fraud. Criminals have become very efficient and technologically advanced in skimming and counterfeiting cards, to such an extent that counterfeit card fraud has become a significant threat to the public, banking, retail and business in South Africa. Counterfeit card fraud is a complex, multi-faceted crime, requiring specific skills and knowledge of card counterfeiting methods from police and bank investigators. The scope of its investigation is wide. It includes different crime scenes and offenders, sophisticated equipment and various aspects that need to be identified positively. Investigators find it difficult to identify perpetrators and certain aspects unique to this crime and, as a result, many investigations are unsuccessful. This research endeavours to establish what identification methods are available to investigators and which are effective.
Police Practice
M. Tech. (Forensic Investigation)

Bank demand guarantees have become an established part of international trade. Demand guarantees, standby letters of credit and commercial letters of credit are all treated as autonomous contracts whose operation will not be interfered with by courts on grounds immaterial to the guarantee or credit itself. The idea in the documentary credit transaction/demand guarantee transaction is that if the documents (where applicable) presented are in line with the terms of the credit/guarantee the bank has to pay, and if the documents do not correspond to the requirements, the bank must not pay. However, over the years a limited number of exceptions to the autonomy principle of demand guarantees and letters of credit have come to be acknowledged and accepted in practice. In certain circumstances, the autonomy of demand guarantees and letters of credit may be ignored by the bank and regard may be had to the terms and conditions of the underlying contract. The main exceptions concern fraud and illegality in the underlying contract. In this thesis a great deal of consideration has been given to fraud and illegality as possible grounds on which payment under demand guarantees and letters of credit have been attacked (and sometimes even prevented) in the English, American and South African courts. It will be shown that the prospect of success depends on the law applicable to the demand guarantee and letter of credit, and the approach a court in a specific jurisdiction takes. At present, South Africa has limited literature on demand guarantees, and the case law regarding the grounds upon which payment under a demand guarantee might be prevented is scarce and often non-existent. In South Africa one finds guidance by looking at similar South African case law dealing with commercial and standby letters of credit and applying these similar principles to demand guarantees. The courts, furthermore, find guidance by looking at how other jurisdictions, in particular the English courts, deal with these issues. Therefore, how the South African courts currently deal/should be dealing/probably will be dealing with the unfair and fraudulent calling of demand guarantees/letters of credit is discussed in this thesis.
Jurisprudence
LL.D

In the first essay, "Why Won't You Forgive Me? Evidence of a Financial Misreporting Stigma in Bank Loan Pricing," we examine the relation between bank loan pricing and intentional financial misreporting. Firms that misreport financial information pay greater spreads on their bank loans for five years following their restatements, whether benchmarked against their pre-restatement loans or similar loans made to matched non-misreporting firms. Misreporting firms that promptly replace certain parties who are potentially related to the misreporting see their spreads fall to benchmark levels within three years following restatement. Large fractions of firms, however, do not promptly replace the potentially related parties and continue to pay premiums over benchmark spread levels for five years following restatement. The results suggest that misreporting creates a long-lasting and costly stigma, but that certain actions can reduce the duration of the stigma. In the second essay, "Can Shareholder-Creditor Conflicts Explain Weak Governance? Evidence from the Value of Cash Holdings," we look into whether shareholder-creditor conflicts generate costs large enough to prevent improvements in governance. If firms choose to remain weakly governed, some cost must prevent improvements. We address our research question by estimating the value of cash as a function of governance, leverage, and the interaction of the two. We find that governance increases the value of cash, but that leverage reduces the gain from strong governance. However, the magnitudes are far too small to explain why weak governance firms remain weakly governed. Our estimates suggest more than 80 percent of weakly governed firms would increase the value of their cash by improving governance. In fact, half of weakly governed firms would increase the value of their cash holdings by $0.35 or more per dollar held by improving governance. Our focus on cash holdings does not seem to drive our results, nor do endogenous governance choices or nonlinearities reverse our conclusions.

Tax evasion and fraud threaten the economic and social objectives of modern tax systems, precluding the state funding for the satisfaction of collective needs and the fair distribution of wealth, being a violation of basic principles and values of our society. In tax law, to give tax administration the necessary powers to supervise and control the information provided by taxpayers and combat tax evasion and fraud, over the last years the grounds for a derogation of bank secrecy without judicial authorization have been extended, which raises some constitutional compatibility issues. Similarly, this tendency of making this legal regime more flexible and increasing automatic exchange of information has been followed by the European Union and the international community. Banking secrecy, as a professional secrecy, is an instrument to protect the right to privacy but also appears as an anti-abuse and repressive mechanism of evasive and fraudulent behaviors. Because of the conflict of interests will always be necessary to make a practical agreement between them, ensuring the legality and the due guarantees of the taxpayers but also an effective way to combat tax evasion and fraud. Bank secrecy cannot be one method to, behind the right to privacy, taxpayers practice illegal activities. But the practice of these irregular conducts also does not justify a total annihilation of the right to banking secrecy, uncovering all documents and bank information’s. Although considering the legislative changes, the administrative derogation of bank secrecy will always be what the tax administration does of it.
A evasão e fraude fiscais atentam contra os fins económicos e sociais dos sistemas fiscais modernos, impedindo o financiamento do Estado para satisfação das necessidades coletivas e uma justa repartição da riqueza, afigurando-se como um atentado aos princípios e valores basilares da nossa sociedade. No âmbito tributário, para que a administração fiscal detenha os poderes necessários para controlar e fiscalizar as informações fornecidas pelos contribuintes e combater a evasão e fraude fiscais, ao longo dos últimos anos têm sido alargados os motivos que justificam uma derrogação do sigilo bancário sem autorização judicial, o que levanta alguns problemas de compatibilidade constitucional. Similarmente, esta tendência de flexibilização deste regime e o incremento da troca automática de informações tem sido seguida pela União Europeia e pela comunidade internacional. O sigilo bancário, enquanto segredo profissional, para além de instrumento de proteção do direito à reserva da intimidade da vida privada surge também como um mecanismo antiabuso e de repressão dos comportamentos evasivos e fraudulentos. Em virtude deste confronto de interesses será sempre necessário fazer uma concordância prática entre eles, zelar pela legalidade e pelas devidas garantias do contribuinte mas simultaneamente por uma forma eficaz de combater a evasão e fraude fiscais. O sigilo bancário não pode ser um meio para que, ao abrigo do direito à intimidade, os contribuintes pratiquem atividades ilícitas. Mas também não se justificará que a prática destes comportamentos ilícitos legitimem uma aniquilação total do direito ao sigilo bancário, deixando a descoberto todo e qualquer documento ou informação bancária. Embora pesando as alterações legislativas efetuadas, o levantamento administrativo do sigilo bancário será sempre aquilo que a administração fiscal fizer dele.

Text in English
The goals of this research were to explore, describe and explain the crime of associated robbery, which at the time of this study, was a scientifically unknown phenomenon. Associated robbery is defined as “a bank-related robbery (by association) of cash or attempt thereto, committed against a bank client or his/her delegate, at any stage while en-route to or from a bank branch, ATM or cash centre or inside the branch to effect a deposit, or, withdrawal” (SABRIC 2013:4) This robbery is divided into two main categories, namely robbery before cash deposit and robbery after cash withdrawal. As found in literature and also evident in the findings of this study, more incidents and related cash losses are reported from robbery after withdrawal, which is sub-divided into muti scam, money bomb and spiked drink. This study followed an exploratory, sequential, mixed-method research approach where the qualitative phase took place first – followed by the quantitative phase. The topic was firstly explored by collecting qualitative data via in-depth, one-on-one interviews (from a phenomenological point of view) where mutual meaning was sought, as understood by victims of associated robbery. To gather quantitative data, 500 bank clients (i.e. individuals, small business owners and stokvel/saving club members) completed a survey questionnaire. Their perspective on the phenomenon of associated robbery was thus explained and described through the use of descriptive statistics, particularly univariate and bivariate statistical analysis. The most significant contribution made by this study, is embedment of the preventative measures used by the banking industry and other stakeholders such as the SAPS into the Situational Crime Prevention (SCP) and Crime Prevention Through Environmental Design (CPTED) principles approaches. This model is heavily grounded on 12 SCP strategies, namely: access control; deflecting offenders; controlling facilitation; entry/exist screening; formal surveillance; surveillance by employees; natural surveillance; target removal; reducing temptation; rule setting; stimulating conscience; and facilitating compliance. Furthermore, the model emphasises that the combating of associated robberies is a collaborative effort and thus the individual (bank client), the banking industry, the criminal justice system (CJS) and the general public all have to work together in fighting this endemic. The lack of knowledge mainly from a victim’s perspective was identified as one of the challenges faced. However, this presented an opportunity for this study to make a significant contribution to the development of scientific literature. Moreover, the use of opportunity theories to explain the reasons why individuals are victimised placed the phenomenon in the criminological research milieu – thus pioneering a way for researchers who may wish to conduct future research on the same topic.
Criminology and Security Science
D. Litt. et Phil. (Criminology)

Η χρήση των Πληροφοριακών Συστημάτων συνεχώς αυξάνεται. Πλέον οι περισσότεροι οργανισμοί βασίζονται στην λειτουργία τους. Αχίλλειος πτέρνα αυτών είναι η ασφάλεια τους. Στη παρούσα μελέτη παρουσιάζονται τα βασικά θέματα που αφορούν την διαχείριση προσωπικών δεδομένων αναλύοντας την πολιτική ασφαλείας μιας εταιρείας του ελληνικού τραπεζικού τομέα . Αρχικά εντάσσεται η έννοια των Πληροφοριακών Συστημάτων. Ακολουθεί η έννοια της Πολιτικής Ασφάλειας στον ευρύτερο τομέα της Διαχείρισης της Ασφάλειας των Πληροφοριακών Συστημάτων καθώς και οι κατηγοριοποιήσεις των κινδύνων και των ζημιογόνων γεγονότων. Έπειτα προσδιορίζονται οι βασικές αρχές για την ανάπτυξη Πολιτικών Ασφάλειας των Πληροφοριακών Συστημάτων, διευκρινίζοντας το νομικό πλαίσιο προστασίας τραπεζικών δεδομένων και το απόρρητο τους. Η επόμενη ενότητα αφορά την εφαρμογή των Πολιτικών Ασφάλειας στο πλαίσιο της εταιρείας και καταγράφει τα απαραίτητα μέτρα για την επιτυχή και αποτελεσματική εφαρμογή τους. Ακολουθούν τα αποτελέσματα της μελέτης και οι προτάσεις για την βελτιστοποίηση της παρούσας κατάστασης και την αποφυγή μελλοντικών κινδύνων.
The use of Information Systems is constantly increasing. Now most of the organizations rely on them for their operation. Their vulnerable spot is their security. This study presents the main issues related to the management of personal data by analyzing the security policy of a company of Greek banking sector. Firstly, the concept of Information Systems is presented.Then a part of the concept of security policy in the broader field of Safety Management Information Systems and classifications of risks and loss events is presented. Afterwards identifying the key principles for the development of Rules of Security of Information Systems, specifying the legal framework for the protection of bank data and their privacy. The next section involves the implementation of security policies within the company and record the necessary steps for the successful and effective implementation. Then are the results of the study presented and recommendations for optimization of this situation and avoiding future risks.