Dissertations / Theses on the topic 'Fraud Investigation'

Due to highly publicised miscarriages of justice cases towards the end of the last century in the UK, legislation and associated practice developed in an attempt to achieve more ethical investigations. Investigative interviewing as a result was developed, and progressed over the years to become one of the most ethical and fair systems of interviewing in the world. The introduction of the PEACE model in the early 1990s provided structure and form for all police interviewers, and more recently in public sector fraud interviews, and became a framework to which all interviewers should adhere.

This thesis develops an analysis of the prevalence and determinants of financial fraud as identified in the Chinese listed firms over the period 1996 to 2007. First, theoretical analysis on the determinants of financial fraud, from its subjective, objective and conditional aspects, provides an understanding of why financial fraud happened as it did.  The conditional aspect (corporate governance mechanisms) is highlighted since it is controllable in reducing the probability of fraudulent reporting.  Data from the Chinese stock market is accessed, organised, and analyzed to support the analysis. Second, the prevalence and nature of fraud uncovered in the supervision of listed companies in Chinese stock exchanges is identified.  From data reported by the China Securities Regulatory Commission, the incidence and prevalence of cases of fraud identified through regulation is investigated. I show how fraudulent activity can be categorised, how its nature has evolved over time, how business sectors are differentially prone to fraud, and what modes of fraudulent activity have been recorded. Third, the key interest of this research lies in the investigation of the argument that companies are more, or less, prone to fraudulent reporting by reason of:  Their ownership structure; Their corporate governance characteristics; and/or Their numerical characteristics in financial reporting. 82 fraudulent financial statements from 40 listed companies identified by the China Securities Regulatory Commission are selected as the study sample, and 82 control peers are selected, to correspond to the study sample as closely as possible, regarding the assets size and industries.  Findings challenge the conventional arguments which have been supported based on data from western countries.  Conventional arguments show financial fraud is associated with weakness of governance in western companies (e.g. Beasley et al., 2000) and with patterns of ownership that would indicate reduced agency control by shareholders.  However, my finding reveals that in China ownership concentration is negatively associated with reported fraud; and as for some oft-discussed corporate governance characteristics (e.g. the supervisory board, audit committee, independent directors), the fraud firms and their non-fraud peers are not statistically distinct, suggesting that corporate governance mechanisms that are designed to reduce the probability of financial fraud fail to work in the Chinese market.  The negative results in this research contribute by updating our understanding of the determinants of financial statement fraud; the supervision of China’s equity markets; and whether it can be considered effective in uncovering financial fraud.

A mere 16 percent of the population enjoys the benefits of private healthcare; medical schemes however remain an important contributor to the South African economy with an annual contribution flow of close to R85 billion per annum. Similar to the international scenario, South African healthcare inflation surpassed consumer price inflation. In addition, the medical schemes industry remains riddled with fraud, this coupled with escalating private healthcare costs remain subsequent threats to the sustainability of the industry. It is reported that service provider fraud has surpassed fraud committed by scheme members. Most medical schemes appear to have policies in place to manage and combat fraud, however transparency in terms of information sharing remains elusive. Of greater concern have been the investigation and management ethicality and endgame of medical schemes in terms of fraud risk management amongst medical practitioners. The research problem states that there is currently no standard fraud investigation and management protocol available for the ethical investigation and management of medical schemes fraud committed by medical practitioners. The literature review demonstrated that there has been a paradigm shift regarding the expectations that society has of the modern corporation and emphasised the inclusive stakeholder model theory in favour of the traditional shareholder dictum: pursuit of profit maximisation at any cost. The research design was done by providing a survey questionnaire to private medical practitioners. The literature review and survey findings highlighted the need for medical schemes to pay greater heed to their ethicality and stakeholder issue management practices. Focus areas for the development of an industry standard fraud investigation and management protocol was recommended.

Thesis (M.S. in Operations Research)--Naval Postgraduate School, June 2003.
Thesis advisor(s): Samuel E. Buttrey, Lyn R. Whitaker. Includes bibliographical references (p. 147-148). Also available online.

Fraud risk assessment is an important audit process that has a direct impact on the effectiveness of auditors' fraud detection in an audit. However, prior literature has shown that auditors are generally poor at assessing fraud risk. The Public Company Accounting Oversight Board (PCAOB) suggests that auditors may improve their fraud risk assessment performance by adopting a fraud specialist mindset. A fraud specialist mindset is a special way of thinking about accounting records. While auditors think about the company's recorded transactions in terms of the availability of supporting documentations and the authenticity of the audit trail, fraud specialists think instead of accounting records in terms of the authenticity of the events and activities that are behind the reported transactions. Currently there is no study that has examined the effects of the fraud specialist mindset on auditors' fraud risk assessment performance. In addition, although recent studies have found that fraud specialists are more sensitive than auditors in discerning fraud risk factors in situation where a high level of fraud risk is present, it remains unclear whether the same can be said for situation where the risk of fraud is low. Thus, the purpose of my dissertation is to examine the effects of fraud specialist and audit mindsets on fraud risk assessment performance. In addition, I examined such effects on fraud risk assessment performance in both high and low fraud risk conditions. The contributions of my dissertation include being the first to experimentally examine how different mindsets impact fraud-related judgment. The results of my study have the potential to help address the PCAOB's desire to improve auditors' fraud risk assessment performance though the adoption of the fraud specialist mindset. In addition, my study contributes to the literature by exploring fraud-related problem representation as a possible mediator of mindset on fraud risk assessment performance. I executed my dissertation by conducting an experiment in which mindset (fraud specialist or audit) was induced prior to the completion of an audit case (high or low in fraud risk). A total of 85 senior-level accounting students enrolled in two separate auditing classes participated in my study. The results from my experimental provide empirical support that it is possible to improve auditors' fraud risk assessment through adapting the fraud specialist mindset. My study also provides preliminary evidence that individuals with the fraud specialist mindset developed different problem representations than those with the audit mindset.

A contemporary issue of concern to both external auditors and financial statement users is fraud-detection by auditors. The ability of auditors to detect material irregularities, including fraud, should be enhanced to enable them to apply "reasonable skill and care" in carrying out the audit. Such proficiency in fraud detection is needed if the profession is to avoid costly litigation, ever-increasing indemnity insurance and erosion of the profession's credibility. The thesis maintains that such enhancement can be achieved if auditors both utilise knowledge about the aetiology of fraud in psychology, sociology and criminology as well as by synthesising a broad range of approaches to fraud detection. The multidisciplinary discussion of the aetiology of fraud enabled the development of a three-component model. The model's three components are: rationalisations (R), opportunity (0) and a crime-prone motivated person (P), hence the acronym ROP. Next, a close examination of relevant auditing guidelines and a number of fraud detection models that have been proposed were used to develop an eclectic fraud detection model (with the ROP model as one of its components). The applicability of the ROP model was determined in a study of 50 major fraud cases investigated and prosecuted by the Major Fraud Group (MFG) of the Victoria police. The study identified a number of inter-relationships between offence, offender and victim characteristics. The findings obtained also confirmed the applicability of the model in the field and yielded a two-level criminal profile of serious fraud offenders which includes a new taxonomy of such offenders. The taxonomy consists of twelve specific typologies. In addition, the MFG study findings cast doubt (I) on Gottfredson and Hirschi's (1990) assertion in their General Theory of Crime that white-collar offenders are not significantly different from common offenders and (2) on a basic premise of Loebbecke et al.'s (1989) fraud risk-assessment model that all three components of their model need to be present for fraud to occur. The experience of auditors with detecting six different types of material irregularities, including management fraud, employ fraud and error, was investigated in a postal survey of 108 auditors. The findings provide support for the applicability of the eclectic fraud detection model. The survey also found that: it is rare for even experienced auditors to encounter material irregularities; that different types of irregularity (e.g., management fraud) occur more frequently in some industries (manufacturing and construction) than in others; the irregularity is likely to take one form (e.g., window dressing and misappropriation of funds) rather than another; and management review and tests of controls are more likely to alert an auditor to the existence of management fraud. In support of earlier research findings, data analysis revealed that the lack of an effective internal control system and the absence of a code of corporate conduct are statistically significant correlates of an irregularity having a material impact on the financial accounts of a company. In contrast to claims by Loebbecke et al. (1989), the survey findings show that fraud risk-assessment utilising red flags alone is not effective and the presence of only two (and not all three) of their model's components need to be present for management fraud to occur. Both the ROP model and the eclectic fraud detection model were further refined in the light of the findings from the two empirical studies. Without ignoring limitations of the two surveys, the work reported in the present thesis sheds new light on the aetiology of fraud, shows that neither audit experience nor red flags alone is sufficient to improve auditors' fraud detection performance and provide another dimension to fraud risk- assessment. The new knowledge should be added to the auditor's armoury to enhance the audit effectiveness and efficiency and to reduce the fraud detection component of the expectation gap.

This study was conducted to determine the perception of the chief audit executive as head of the internal audit function, on the internal audit activities that should be performed (current and future) within South African companies after which the findings were compared with the international perception in this regard. Data was also obtained on whether internal audit activities were performed inhouse or were outsourced; the importance of the internal audit activities, senior management’s rating of the value added, the internal audit approach followed, and whether the internal audit standards were being complied with. A statistical analysis was performed on data that was obtained from questionnaires and interviews. This study targeted 30 chief audit executives, and to a lesser extent 30 Chief Executive Officers/Chief Financial Officers/Chief Operating Officers, of large South African listed companies. The results prove that chief audit executives perceive themselves as performing their internal audit activities according to the internal audit Standards and that they satisfy the needs and expectations of their companies. The internal audit profession, its clients and internal audit educators may benefit from the study in the planning of future internal audit activities and educational programmes respectively.

The role of internal auditors is evolving to enable them to provide stakeholders with assurance and to assist organisations to achieve objectives and remain competitive to ensure the future existence of their organisations. The research for this study was guided by the question of whether the Institute of Internal Auditors guidance pronouncements provide sufficient guidance in the light of expectations of both the institute and management (stakeholders) relating to the role of internal auditors in respect of fraud investigation. Literature reviewed on the role of internal auditors showed that there is limited guidance provided with regards to fraud investigation, knowledge and skills required by an internal auditor to perform fraud investigations. The research methodology used for this study consisted of a qualitative case study of the Nelson Mandela Metropolitan University committees, namely, Council, Senate and MANCO as well as a combination of deductive and inductive interpretative analysis methods. Semi-structured interviews were used to obtain data from participants who were randomly selected from Nelson Mandela Metropolitan University Council, Senate and MANCO committees. The interviews revolved around three themes, namely, the role of internal audit, the information expected from internal audits and the role that the internal audit plays with regard to fraud. The interviews were recorded by means of a digital voice recorder which were transcribed by a qualified transcriber. The collected data was then manually coded by making use of standardised coding methods to assist with the analyses of the data. After considering the participant responses in relation to the themes, it could be deduced that a greater awareness needed to be created regarding the role of the internal audit and the services which internal audits could provide to organisations and management structures. The results of the analyses revealed that an expectation gap existed with regard to the Institute of Internal Auditors, guidance pronouncements and stakeholder expectations of internal auditor roles with specific reference to fraud investigations. This study showed that the IIA’s guidance pronouncements do not provide sufficient and adequate guidance in respect of the knowledge, skills and competency capabilities in relation to fraud investigations.The results of the study further showed that the expected role of internal auditors in an organisation should include fraud investigations.

Thesis (Ph. D.)--University of Oregon, 2000.
Typescript. Includes vita and abstract. Includes bibliographical references (leaves 54-55). Also available for download via the World Wide Web; free to University of Oregon users.

Research misconduct can arise In any area of research and can discredit the findings. Research misconduct at any level is unacceptable, especially in a clinical trial. Because the results from clinical trials are used to decide whether or not treatments are effective, and affect decisions that may influence treatment choices for large numbers of patients, the prevention and detection of scientific misconduct in clinical trials is particularly important. Chapter 1 outlines some definitions of research misconduct, discusses the underlying motivations behind it, and the overall prevalence of research misconduct beyond that occurring in clinical trials. Different ways to detect and prevent research misconduct are also presented. In addition, an initial insight into the types of scientific misconduct that have been reported as occurring in clinical trials, based on a search of the PubMed database between January 2000 and July 2003 is provided. Thirty-eight published reports were found, but they provide no indication of the relative importance of different types of scientific misconduct in clinical trials. Chapter 2 presents a three-round Delphi survey aimed at achieving consensus among experts in clinical trials on what types of scientific misconduct are most likely to occur, and are most likely to influence the results of a clinical trial. This study identified thirteen forms of scientific misconduct for which there was consensus (>50%) that they would be likely or very likely to distort the results and consensus (>50%) that they would be likely or very likely to occur. Of these, the over-interpretation of 'significant' findings in small trials, selective reporting and inappropriate sub-group analyses were the main themes. To prevent such types of misconduct in clinical trials, the issue of selective reporting of outcomes or sub-group analyses and the opportunistic use of the play of chance (inappropriate sub-group analyses) should be addressed. Full details of the primary and secondary outcomes and sub-group analyses need to be specified clearly in protocols. Any sub-group analyses reported without pre-specification in the protocol would need supporting evidence within the publication for them to be justified. Chapter 3 explores selective reporting and inappropriate sub-group analyses within a cohort of randomised trial protocols approved by the Lancet. It determines the prevalence of selective reporting of primary and secondary outcomes and sub-group analyses in published reports of randomised trials. It also examines how sub-group analyses are described in protocols and how sub-group analyses are reported, and whether they match those specified in the protocol. Of 56 accepted protocols, four non-randomized trials were excluded. For the remaining 52, permission to review them was obtained for 48 (92%). Of those 48 trials, 30 (63%) trials were published. This study identifies some shortcomings in the reporting of the results of primary and secondary outcomes and sub-group analyses. It shows at least one unreported primary, secondary or sub-group analysis in 37%, 87%, and 50% of the trials, respectively. It also shows that the pre-specification and reporting of sub-group analyses are often incomplete and inaccurate. The majority of protocols gave hardly any detail on this matter. There was notable deviation from the protocols in reports in several of the trials. Data fabrication and falsification were judged by the experts in the Delphi survey to be unlikely to occur. However, they can have major effects on the outcomes of clinical trials if it they do occur. A systematic review was conducted in chapter 4, to identify the available statistical techniques that could be used for the detection of data fabrication and falsification. Chapter 5 examines the ability of these statistical techniques to detect data fabrication in data from two randomised controlled trials. In one trial, the possibility of fabricated data had been raised by British Medical Journal (BM) referees and the data were considered likely to contain fraudulent elements. For comparison, a second trial, about which there were no such concerns, was analysed using the same techniques, and no hint appeared of any unusual or unexpected features was shown. Finally, chapter 6 contains some concluding remarks, a discussion of the strengths and weaknesses of this research and suggestions for future research.

This study sought to examine the principles and practice of investigation and prosecution of serious fraud by criminal justice agencies within the English and Welsh legal system. It commenced with an examination of the literature in relation to the status of fraud within the English legal system together with that in relation to the principles and operation of several of the agencies identified as dealing primarily with fraud. This identified that the English legal system did not recognise fraud as an offence and that the criminal and civil justice systems dealt with what was popularly accepted as constituting "fraud". To make meaningful analysis of the systems' response to this, the study would have to be confined to a specific type of fraud and to either the civil or criminal the branches of the justice system. Fraud committed by companies or individuals against other companies or individuals, involving large sums of money, and dealt with by the criminal justice system was adopted as the focus of the study. The main agencies responsible for this type of fraud were identified as being the police, the Crown Prosecution Service; the Serious Fraud Office and the Department of Trade and Industry. Examination of the literature revealed the possible overlap of remit and operation between these and regulatory agencies. Access was granted to the staff and files of police, CPS and DTI. Approximately three months was spent conducting fieldwork in the offices of each of these agencies; interviewing staff, examining files and attending case conferences. Examination of these agencies operation revealed common themes that supported a conclusion that fraud was not a high priority within the criminal justice system. The lack of a substantive offence of fraud is discussed and analysis made of the results with a view to possible improvements to the current systems.

In this study, the development of the computer related crime will be examined in the first chapter. After a detailed introduction to computer crimes, the most common types of the computer crimes will be examined and the characteristics of the offenders and their motivates will be identified. The general investigation process of the computer crime investigation will be outlined in the second chapter. After attempting to define computer crime, computer criminals and investigation process, a case study related to the topic will be examined and the characteristics and the motives of the criminals will be identified. In the last chapter the response by law enforcement officers to high technology crime will be discussed.

In recent years, the accounting profession has faced increased scrutiny because of scandals involving management fraud (e.g., Enron, WorldCom). In response, Statement on Auditing Standards (SAS) #99 has expanded auditors' responsibility for detecting fraud, requiring auditors to gather significantly more information in their assessment of fraud. In addition, the Public Company Accounting Oversight Board (PCAOB) will focus on fraud detection through their inspections of registered accounting firms. In light of the increased emphasis on auditors' responsibility for detecting fraud, public accounting firms face the challenge of improving their fraud detection process, including their assessment of management fraud risk. Decision aids are one way for auditors to improve their assessment of management fraud risk. In fact, several studies from the decision aid literature suggest that aids are useful tools for a variety of tasks, including fraud risk assessment. At the same time, another stream of the decision aid reliance literature, which looks at people's willingness to rely on decision aids, suggests that individuals tend to be reluctant to accept the output given by an aid. Thus, the primary focus of this paper is on uncovering factors that would encourage one to voluntarily use and rely upon a decision aid. Toward that end, 132 senior-level auditors participated in an experiment that examined how several factors (confidence, perceived usefulness, client size, and conformity pressure) affect decision aid usage and reliance. The results show that perceived usefulness and decision aid reliance are significantly related. Further, the results suggest that perceived usefulness affects reliance more than variables examined in prior studies (e.g., confidence). Finally, the results suggest that decision aid usage mediates the relationship between perceived usefulness and reliance. The results of the current study have important implications for research in both the information systems and decision aid reliance areas. First, the study shows that perceived usefulness, a significant construct from the technology acceptance model (TAM) literature, is also a significant factor in determining decision aid usage and reliance. Second, the study further delineates how certain factors affect decision aid reliance.

This paper deals with the subject of fraud investigation. Fraud investigation and forensic audit as such are defined in the first part of the paper. Requirements to become a fraud investigator are described in the next part. A theory surrounding frauds is also presented (incl. most common fraud schemes, fraud triangle etc.). The author also describes foreign anti-corruption legislation which has power to punish corruption which took place on the soil of Czech Republic. An example of how breach of FCPA in the Czech Republic has been investigated is presented by the end of the paper.

The perpetration of accounting fraud still remains a prevalent and significantly costly issue in today's business world. The names Enron, WorldCom, HealthSouth, and Madoff are still all too recent reminders of the devastating cost of financial statement fraud. Management accountants, as preparers of these statements, are in the best position to detect such fraud. Yet there exists no current measurement instrument or methodology designed to measure a management accountant's intention to report fraud. The primary purpose of this study was to investigate the beliefs, concepts, and antecedents that provide the motivation to, or the deterrent from, the reporting of fraudulent accounting activity when witnessed by professional management accountants, and develop an instrument that might measure that motivation. The theoretical basis that framed this research was the Theory of Planned Behavior which provides for an analysis of a participant's attitude, subjective norm, and perceived behavioral control in the development of the intention to perform a specific behavior. The population studied was the U.S. membership of the Institute of Management Accountants, and grant assistance and support was provided by the Institute's Research Foundation. The sample from this population formed a very appropriate representation of experienced, professional management accountants. . No previous research involving this population with the application of the Theory of Planned Behavior and the investigation of the reporting of fraudulent accounting activity had been conducted. Therefore, there were no existing survey instruments that could be applied. The development of an original survey questionnaire to specifically address this research was required. The distribution of this survey questionnaire resulted in 285 complete and usable responses. These responses measured the strength of the participant's positive or negative beliefs concerning the antecedents related to the three exogenous constructs of the Theory of Planned Behavior - attitude, subjective norm, and perceived behavioral control, and the endogenous construct of intention. Structural Equation Modeling (SEM) with measured variables was chosen as the methodology for the analysis of the results measured in the survey responses. Confirmatory Factor Analysis was applied to each construct individually, and construct items were modified to obtain the most reasonable model fit, validity, and reliability. Items were combined into composites to represent the constructs of interest in the theory, as measured by the survey. The relations among the constructs of the Theory of Planned Behavior were then specified using these composites in an SEM model. The results of the data and the findings of the SEM model indicated that professional management accountants form a strong positive intention to report the witnessing of accounting fraud. The positive beliefs that formed the exogenous variables that showed statistically significant effects on the endogenous variable of the formation of a positive intention to report fraudulent accounting activity were: support of the system of internal control, prevention of financial loss, retention of the integrity and ethical values of the profession, perceived support of significant others, and limited impediment due to fear of retaliation. A surprising result was that 32% of all respondents indicated a lack of easy/any access to an anonymous fraud reporting hotline, which is an issue for further research. This study provides additional insight into the concepts, beliefs, and antecedents that form a professional management accountant's intention to report fraudulent accounting activity. The study also presents the basis of a preliminary instrument for the measurement of the intention of management accountants to report fraudulent accounting activity. Further research is suggested for the identification of additional concepts, antecedents, and beliefs related to fraud reporting and for the development of an even more effective measurement instrument.

Thesis (M.S. in Operations Research)--Naval Postgraduate School, June 2002.
Thesis advisor(s): Samuel E. Buttrey, Lyn R. Whitaker. Includes bibliographical references (p. 103-105). Also available online.

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Accounting has become in recent years, a fundamental instrument for trade relations and commerce, a provider of relevant information to its users in making strategic decisions. In this interval Forensic Accounting surges and bone with the responsible for collection, preservation, restoration and analysis of evidence of financial information, presenting the facts and evidence that can be accepted in courts in triggering litigation involving corporate fraud. However, research study relating to aforementioned subject is largely unexplored and there is recognition by the academic, this fact is evidenced by the absence of reasonable amount of scientific articles, laws or professional orientation. Given this scenario, the study seeks to contribute to the elucidation and exploitation of Forensic Accounting in Brazil,identifying which are the basic procedures to perform a forensic accounting. Based on this concern, we performed a literature review on the concepts of Accounting Science, Forensic Science, Fraud, Forensic Accounting, and Criminology in the Law and Investigative Audit.Therefore, to guide this study we sought to answer the following research question: what are the basic procedures to perform a forensic accounting? Identifying the differences between the activity of expertise and forensic investigation, the relation between the formalization of forensics and procedures for joint research, and model for basic forensic accounting. The methodology applied in the study is based largely qualitative, exploratory approach. The sample was selected in a non-probabilistic, by limiting the reach of the group being studied and the small number of practitioners available to participate in the study. For this purpose, we used the "Snowball sampling" technique (snowball or reference current), where a respondent indicates another possible respondents. Finally, based on the results, Forensic Accounting could be conceptualized as a tool to support litigation in providing technical support to the judicial authorities. The study also observed that it bared a resemblance with the activities of an expert accounting, however, differing only in applicants services research, and expertise demanded by justice and forensic investigation by the executives of corporations seeking redress. Finally, the proposed forensic investigation procedures are: financial analysis, contract analysis, analysis of the relationship of payments, DuPont analysis, compliance, statistical analysis, CAAT, profiling access, electronic data recovery,investigative interview, notarial minutes, analysis of public data and physical inspection (on site).
Nos últimos anos, a contabilidade tem se tornado um instrumento fundamental para as relações comerciais e mercantis; fornecedora de informações relevantes aos seus usuários, na tomada de decisões estratégicas. Neste ínterim surge a Contabilidade Forense, ferramenta responsável pela coleta, preservação, restauração e análise das evidências das informações financeiras, apresentando os fatos e as evidências que possam ser aceitos em tribunais no desencadeamento de litígios, envolvendo fraudes corporativas. Todavia, o tema em questão é pouco explorado não havendo quantidade razoável de artigos científicos, leis ou orientações profissionais. Perante esse cenário, este estudo procurou identificar quais os procedimentos básicos para a execução de uma investigação forense contábil. Fundamentado nesta preocupação, foi realizada uma pesquisa na literatura sobre os conceitos de Ciência Contábil, Ciência Forense, Fraude, Contabilidade Forense, Criminologia no Direito e Auditoria Investigativa. Para nortear este estudo, buscaram-se respostas para a seguinte indagação: Quais os procedimentos básicos para a execução de uma investigação forense contábil? Assim, procurou-se identificar as diferenças entre a atividade de perícia e a de investigação forense. A relação entre a formalização da atividade forense e os procedimentos comuns de investigação e modelo de procedimentos básicos para a investigação forense contábil. A metodologia aplicada no estudo teve base predominantemente qualitativa e enfoque exploratório, e a amostra foi selecionada de forma não probabilística, utilizando-se a técnica Snowball sampling (bola de neve ou corrente de referência), em que um entrevistado indica outros possíveis respondentes. Por meio dos resultados obtidos, conceitua-se a Contabilidade Forense como uma ferramenta de apoio ao contencioso no fornecimento de suporte técnico para as autoridades judiciais. A pesquisa constatou que a sua prática se assemelha com as atividades da perícia contábil; no entanto, diferenciando-se apenas nos solicitantes dos serviços de investigação, sendo a perícia demandada pelo judiciário e a investigação forense pelos executivos das empresas fraudadas. Por fim, os procedimentos de investigação forense propostos são os seguintes: análise financeira, análise de contratos, análise de relacionamento de pagamentos, análise Dupont, compliance, análise estatística, CAAT, análise de perfil de acesso, recuperação de dados eletrônicos, entrevista investigativa, ata notarial, análise de dados públicos e inspeção física (in loco).

Using 629 observations of U.S. publicly listed firms with internal control related frauds from 2000 to 2006; this study investigates the change in auditor litigations in the Post- Sarbanes Oxley, Section 404 period. To the extent the conditions of the internal control in place are inadequate or non-existent, the possibility of the occurrence of internal control related fraud heightens. Thus, the inability of auditors to detect a financial statement misstatement due to internal control fraud in a timely manner exposes auditors to litigation (Barra, 2010; Heninger, 2001; Caplan, 1999). This situation was prevalent in the recent notable corporate failures that resulted in auditors being named as potential defendants. The present research finding indicates during the Post-SOX 404 period, the probability of auditor litigation due to internal control fraud increases. However, no support was shown for further increases in the likelihood of auditor litigation when both types of fraud occur in the Post-SOX 404 period. These results suggest an increase in the enforcement of accountability by the SEC, and should motivate auditors towards reassessing their audit procedures. Furthermore, the results indicate the probability of auditor litigation due to internal control fraud decreases for accelerated filers, and similarly, the probability of auditor litigation decreases for firms with management voluntary disclosures reflecting effective internal control. The overall result of this study indicates the likelihood of auditors being litigated increased in the Post-SOX 404 period, and auditors are more likely to be litigated when both types of fraud occurs simultaneously. This result further supports the argument for meritorious claims and the procedural justice theory.

The insurance fraud is frequent type of criminality at the present time. The perpetrators of this crime cause heavy economic damages to insurance companies. Objective of the thesis called "The insurance fraud in the Czech Republic" is to evaluate the current state of the problem of insurance fraud in the Czech Republic from the perspective of insurance companies, law enforcement authorities and new legislation. As well to describe the way of detection and investigation, characterize the offender, analyze the most frequent cases, typical methods of committing insurance fraud and to evaluate the statistics and trends from previous years. In the thesis are explained the principles of detecting insurance fraud in insurance companies and the preventive measures. Part of the thesis is to identify weaknesses in the fight against the insurance fraud.

Fraud and corruption cost South Africa billions of rand yearly. Institutions of higher learning are no less vulnerable to fraud and corruption than other organisations, but are also subject to risks that are unique to academia. The Public Finance Management Act. No.1 of 1999 requires Public entities including the councils (university or college controlling body) of public institutions of higher learning to adopt enterprise risk management, which includes a fraud and corruption risk management policy and procedures. The function of the fraud and corruption policy is to provide an objective strategy to prevent, detect and investigate any possible irregularity in order to prevent further loss in line with Corporate Governance requirements. The anti-fraud and corruption strategy measures include setting the appropriate tone by management of the institution, being proactive (fraud risk assessments), and being reactive (reporting process, investigation and taking appropriate action). The actions include disciplinary action and criminal or civil proceedings in order to recover assets lost. The procedures address the implementation of the policy. This research focused on identifying the relevant issues that could be included in the formulation of fraud and corruption risk management policies and procedures for institutions of higher learning. The research was conducted using a qualitative methodology consisting of a document analysis and interviews. It was found that, out of eleven institutions of higher learning investigated only one institution meets the criteria set out in the framework developed in the research as an assessment tool. The other institutions involved in the research did not have fraud and corruption risk management policies or procedures and therefore did not comply with the Public Finance Management Act.

The boom of electronic commerce technologies in recent years has drastically increased the demand for an effective electronic method to pay or be paid. The currently predominant method is online card payment, in which the cardholder is not present at the point of sale. However this method is accompanied by huge vulnerabilities and also serves as a low-risk avenue for fraudsters to steal card details with the intent to defraud online merchants. These merchants are those who mostly bear the overall risk and consequences because they cannot provide a document signed by the legitimate cardholder. Several attempts and proposals have been introduced to solve this problem. However, many have failed to be adopted, while those that have been adopted have not been able to adequately solve the problem. The card payment industry is fully aware of the problem and its consequences, but it has abdicated responsibility for fraud in this type of transaction, and declines to guarantee the “card-not-present” fraud solutions that have been proposed during the past ten years. Instead, the industry has chosen only to accept responsibility for fraud arising from the “card present” environment, which is of low risk because it uses chip-and-pin technology. As a result, many merchants have withdrawn from online business for fear of losses, while consumers are sometimes turning back to alternative payment and traditional “bricks-and-mortar”-style shopping, for fear of identity theft. In light of these problems and challenges, this research adopted a practice approach to investigate the causes and consequences of card-not-present fraud, the associated infiltration techniques, and the impact on the development of e-commerce, in order to unveil and establish an understanding of the background and characteristics of card-not-present fraud, its causes, its penetration techniques and aftermath. This research examined the result of the investigation, and proposes a feasible solution known as 3W-ADA Sentry System, built out of the framework of analytic geometry to counter threats of card-not-present fraud and related identity theft by introducing a non-electronic and low-cost dynamic tokenization process for card-not-present authentication. This proposal could eventually help to restore the security of online card payment authentication, restore the trust of participants, and improve the development of electronic commerce. However, due to limitations inherent in this research, it provides instead recommendations concerning the additional work that would be required to turn the 3W-ADA Sentry into an Association or Scheme to promote its global adoption and its compatibility with the infrastructures and systems of relevant organisations.

This thesis is focused on theme of insurance´s fraud, primarily from the legal aspects. The thesis consist of legislative of insurance fraud according to the Criminal Code, also including a list of punishment. The following part dedicate to active insurers fight against cheats, their investigation and using more effective instruments and measures of their prevention. The thesis doesn´t forget statistical data and development in detection of insurance fraud in last 5 years. There is also the judicature of High Court and the examples of practise.

This doctoral thesis represents an investigation into financial fraud in online banking and card payment systems in the UK and China, involving network security, online financial transactions, internet fraud, card payment systems and individuals' perception of and behaviours towards electronic environments. In contrast to previous studies, the research questions were tackled by survey questionnaires both in the UK and China, with a particular interest in fraud and attempted fraud. The main findings from the UK respondents were that those with higher IT skill and younger respondents are more likely to be defrauded on the internet. Certain types of online activities are associated with higher risks of fraud, these being internet banking; online shopping and media downloading. Furthermore, four predictors (internet banking, online education services, downloading media and length of debit card usage) provided significant effects in the logistic regression model to explain fraud occurrence in the UK. Based on the data collected in China, younger respondents were more likely to have higher general IT skill and higher educational qualifications. However, online shopping was the only online activity which was significantly correlated to fraud occurrence. Finally, two predictors (frequency of usage of online shopping and number of debit cards) were selected in the logistic regression model to explain fraud occurrence in China.

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The present study had as objective to evaluate the efficiency of the monitoring activities of the internal controls system in combating corporate fraud, as the perception of professionals working in the areas of monitoring. The sample was selected based on the population of professionals accessed through the professional social network Linkedin (specific groups of audit) and relationship network, then the sample was of convenience. The instrument used to gather the answers was the Survey Monkey through which 156 replies were obtained. The analysis methodology was qualitative and based on observations defined from the theoretical that backed up the fundamentals of the job. Among the main considerations can be highlighted that the activities of internal audit, external audit, whistle blowing, Compliance and internal control Area have ability to perform their duties with efficiency in combating corporate fraud in the three branches of the tree of the fraud (Corruption, asset Misappropriation and Fraudulent financial statements) in turn, the Audit Committee has been evaluated as being efficient only to the monitoring of financial statements, evidencing the perception that the activity is more focused on the monitoring of the work performed by the external audit. It should be noted that the essence of the Committee is to monitor all activities performed for the areas responsible for monitoring internal controls system.
O presente estudo teve como objetivo avaliar a eficiência das atividades de monitoramento do sistema de controles internos no combate a fraudes corporativas, conforme a percepção dos profissionais que atuam nas áreas de monitoramento. A amostra foi selecionada tendo como base à população dos profissionais da área acessados através da rede social profissional Linkedin (grupos específicos de auditoria) e rede de relacionamento, logo a amostra foi de conveniência. O instrumento usado para coletar as respostas foi o SurveyMonkey através do qual foram obtidas 156 respostas. A metodologia de análise foi qualitativa e quantitativa, baseada em observações definidas a partir do arcabouço teórico que respaldou os fundamentos do trabalho. Entre as principais considerações pode-se destacar que as atividades de Auditoria Interna, Auditoria Externa, Canal de Denúncias, Compliance e Área de Controles Internos possuem capacidade para executar suas funções com eficiência no combate às fraudes corporativas nas três ramificações da Árvore da Fraude (Corrupção, Apropriação Indébita de Ativos e Demonstrações Financeiras Fraudulentas) Por sua vez, o Comitê de Auditoria foi avaliado como sendo eficiente apenas para o acompanhamento das demonstrações financeiras, evidenciando a percepção de que a atividade está mais voltada para o acompanhamento dos trabalhos executados pela auditoria externa. Ressalta-se que a essência do comitê é acompanhar todas as atividades executadas pelas áreas responsáveis pelo monitoramento do sistema de controles internos.

Ковальчук О. В. Методика розслідування шахрайства, пов’язаного з діяльністю кредитної спілки: дисертація на здобуття наукового ступеня доктора філософії за спеціальністю 12.00.09 «Кримінальний процес та криміналістика; судова експертиза; оперативно-розшукова діяльність» (081 – Право) / Ковальчук Ольга Вікторівна. – Львів: Львівський державний університет внутрішніх справ, 2020. - 236 с.
Дисертація охоплює комплексне вирішення наукового і прикладного завдання, спрямованого на розробку окремої методики розслідування шахрайства, пов’язаного з діяльністю кредитної спілки, відповідальність за яке передбачена ст. 190 Кримінального кодексу України. Наукова новизна праці полягає в тому, що у роботі вперше: розроблено криміналістичну характеристику шахрайства, пов’язаного з діяльністю кредитної спілки, виявлено особливості цього різновиду шахрайства, розкрито зміст її структурних елементів та кореляційні взаємозв’язки; запропоновано алгоритм дій слідчого залежно від слідчої ситуації, що виникає під час розслідування шахрайства, пов’язаного з діяльністю кредитної спілки, та етапу розслідування; обґрунтовано потребу та можливість проведення негласних слідчих (розшукових) дій під час розслідування шахрайства, пов’язаного з діяльністю кредитної спілки, визначено мету їх проведення. Розроблені у дисертації рекомендації використовуються в освітньому процесі та практичній діяльності підрозділів Національної поліції України, про що свідчать відповідні акти впровадження. У Розділі 1 «Теоретико-правові засади досудового розслідування шахрайства, пов’язаного з діяльністю кредитної спілки» проаналізовано стан наукової розробленості цієї проблеми та наведено криміналістичну характеристику цього виду шахрайства. Нині кредитна спілка є самоврядною, некомерційною організацією, діяльність якої спрямована на забезпечення інтересів її учасників у фінансовій сфері. Відтак розкрито основні етапи виникнення та розвитку кредитних спілок (кооперації) у світі загалом та Україні зокрема, а також визначено основні проблеми, з якими зіткнулася українська кооперація (спотворене уявлення про природу кредитної спілки, відсутність системного підходу щодо регулювання цієї діяльності з боку держави, прогалини в законодавстві). Аналіз національного законодавства та наукових поглядів на поняття шахрайства дав змогу сформулювати авторське визначення шахрайства, пов’язаного з діяльністю кредитної спілки, – це передбачене Кримінальним кодексом України суспільно небезпечне діяння, учинене особою з корисливих мотивів шляхом обману чи зловживання довірою членів кредитної спілки та спрямоване на заволодіння майном кредитної спілки. Криміналістична характеристика розглядається як система зведених відомостей про найбільш типові ознаки окремого виду (групи) кримінальних правопорушень, що мають криміналістичне значення, відображають закономірні зв’язки між ними та слугують основою наукового та практичного вирішення завдань розслідування. На основі вивчення судово-слідчої практики в системі криміналістичної характеристики шахрайства, пов’язаного з діяльністю кредитної спілки, виокремлено й охарактеризовано такі її основні елементи: спосіб шахрайства (підготовка, безпосереднє вчинення та приховування); час і місце вчинення шахрайства; особа шахрая; предмет посягання; типові сліди шахрайства. До типових способів підготовки вчинення шахрайства, пов’язаного з діяльністю кредитної спілки, належать: 1) отримання детальної інформації про нормативно-правові акти, що регламентують діяльність кредитної спілки; 2) вжиття заходів щодо встановлення фінансового стану та фінансових інтересів громадян із метою їх залучення до участі (членства) у кредитній спілці; 3) здійснення організаційно-правових та інших заходів (створення кредитної спілки; оренда офісу; прийняття на роботу персоналу та забезпечення діловою атрибутикою; розповсюдження реклами в засобах масової інформації з метою створення іміджу тощо). Типові способи безпосереднього вчинення досліджуваного виду шахрайства передусім пов’язані з цільовим використанням отриманих від членів кредитної спілки грошових коштів (надання кредиту, розміщення коштів на депозитний рахунок тощо) та діяльністю щодо забезпечення повернення наданого кредиту. Типовими способами приховування шахрайства, пов’язаного з діяльністю кредитної спілки, можуть бути: зміна юридичної адреси та фактичного місцезнаходження кредитної спілки; зміна її назви та організаційно-правової форми; ліквідація кредитної спілки; повне або часткове знищення речей і документів, за допомогою яких здійснювались шахрайські дії (договорів, бухгалтерської звітності, комп’ютерної техніки і програм тощо); підроблення бухгалтерської, статистичної, податкової та іншої документації; переведення коштів на банківські рахунки за кордон тощо. Місцем учинення досліджуваного виду шахрайства зазвичай є місце фактичного знаходження кредитної спілки (її фактична адреса). Саме ж шахрайство вчиняється і в час, що відповідає графіку роботи самої спілки, і в позаробочий час. Особу шахрая розглянуто у рамках характеристики його соціальнодемографічних і кримінально-правових ознак, соціальних проявів у різних сферах життя, моральних якостей та психологічних особливостей. Шахраїв у сфері діяльності кредитної спілки запропоновано групувати залежно від їх пов’язаності із кредитною спілкою (обіймає певну посаду, є чи колись був її членом, не має стосунку до кредитної спілки). Якщо шахрай працює в групі за попередньою змовою, то таку групу також можна класифікувати: 1) тільки представники кредитної спілки; 2) її представники і сторонні особи. Предметом посягання є майно кредитної спілки, до якого належить: вступні та обов’язкові пайові внески членів кредитної спілки; доходи від провадження статутної діяльності; придбані цінні папери; майнові пожертвування; благодійні внески, гранди тощо. Типові сліди шахрайства, пов’язаного з діяльністю кредитної спілки, традиційно розглядаються з позиції їх поділу на матеріальні та ідеальні. Значну увагу приділено аналізу різних видів документів, які фактично є основним матеріальним слідом, що свідчить про вчинення шахрайських дій. Залежно від відображуваних у документах відомостей, вони класифіковані на: 1) документи, що мають кримінальний характер та є засобами вчинення шахрайства (підроблені паспорти організаторів та членів кредитної спілки, підроблені договори тощо); 2) документи, що мають правомірне походження, але були використані для реалізації злочинного наміру (документи господарської діяльності кредитної спілки; документи фінансової звітності та звітні дані; документи, які підтверджують надання кредитів членам кредитної спілки; ліцензії; платіжні доручення тощо); 3) документи, що мають інформаційне, пізнавальне чи орієнтуюче значення для встановлення обставин, що належать до предмета доказування (статут кредитної спілки; протоколи установчих і загальних зборів; засновницька угода; рішення спостережної ради тощо). У Розділі 2 «Організація досудового розслідування шахрайства, пов’язаного з діяльністю кредитної спілки» охарактеризовано типові слідчі ситуації та версії, що виникають під час досудового розслідування, та проаналізовано особливості взаємодії слідчого з іншими підрозділами Національної поліції України та органами державної влади і місцевого самоврядування. У рамках ситуаційної концепції розслідування (наявність початкового та наступного етапів розслідування) виокремлено особливості початкового етапу розслідування шахрайства, пов’язаного з діяльністю кредитної спілки, та приводи для внесення відомостей про факт вчинення такого шахрайства, а саме: 1) заяви чи повідомлення членів кредитної спілки (потерпілих); 2) повідомлення членів спостережної ради чи ревізійної комісії кредитної спілки; 3) повідомлення за результатами перевірок та ревізій посадових осіб наглядового органу (Національної комісії, що здійснює державне регулювання у сфері ринків фінансових послуг); 4) рапорт про виявлення такого виду шахрайства, складений слідчим або працівником оперативного підрозділу. Як типові слідчі ситуації початкового етапу розслідування шахрайства, пов’язаного з діяльністю кредитної спілки, окреслено такі: 1) кримінальне провадження, розпочате на підставі матеріалів, зібраних за результатами спеціальних перевірок або з інших гласних джерел; 2) кримінальне провадження, розпочате шляхом реалізації матеріалів, зібраних оперативними підрозділами; 3) кримінальне провадження, розпочате під час розслідування іншого кримінального правопорушення. Слідчі ситуації наступного етапу розслідування класифікуються залежно від наявності встановленої особи шахрая, його ставлення до повідомленої підозри та достатності доказової бази. Позаяк шахрайство, пов’язане з діяльністю кредитної спілки, зазвичай учиняється групою осіб, виокремлено низку чинників, що засвідчують доцільність і потребу планування під час розслідування: 1) велика кількість епізодів протиправної діяльності; 2) значна кількість версій про обставини вчинення шахрайства; 3) значна кількість осіб, притягнутих до кримінальної відповідальності за одним провадженням; 4) необхідність здійснення розслідування одночасно в різних місцях (населених пунктах); 5) необхідність провадження значної кількості процесуальних дій за стислий термін. Взаємодію традиційно розглянуто через її поділ на процесуальну (передача слідчому зібраних оперативним шляхом матеріалів, виконання письмових доручень, спільне проведення процесуальних дій) та організаційну (обмін інформацією, узгоджене планування розслідування, використання автоматизованих банків даних та обліків, консультації тощо). У Розділі 3 «Тактичне забезпечення досудового розслідування шахрайства, пов’язаного з діяльністю кредитної спілки» розкрито доцільність, потребу застосування під час розслідування тактичних операцій і спеціальних знань та значення їх використання, наведено тактичні особливості проведення окремих слідчих (розшукових) дій. Тактичні операції перш за все спрямовані на вирішення певних тактичних завдань, що виникають у процесі розслідування конкретного кримінального правопорушення. До основних тактичних завдань розслідування шахрайства, пов’язаного з діяльністю кредитної спілки, належать: 1) затримання підозрюваного; 2) пошук інформації про всіх співучасників і роль кожного у вчиненні шахрайства; 3) виявлення ознак інших кримінальних правопорушень, пов’язаних із розслідуваною подією; 4) виявлення корупційних зв’язків; 5) забезпечення збереження документів як джерела доказової інформації; 6) збір доказової інформації. Відтак розглянуто можливість проведення під час розслідування тактичних операцій «Документ», «Співучасники», «Позичальник», «Кредитор» тощо. Розслідування шахрайства, пов’язаного з діяльністю кредитної спілки, неможливе без використання спеціальних знань. З-поміж основних видів процесуальної форми їх використання слідчим виокремлено залучення спеціаліста у фінансовій сфері до проведення процесуальних дій (допиту, обшуку, тимчасового доступу до речей і документів) та призначення судових експертиз (економічної, технічної експертизи документів, почеркознавчої). Основним інструментом слідчого для збирання доказів під час досудового розслідування є слідчі (розшукові) дії. Зважаючи на специфіку шахрайства, пов’язаного з діяльністю кредитної спілки, детально охарактеризовано тактику проведення: 1) огляду місця події (приміщення, де розташована кредитна спілка), 2) огляду документів; 3) допиту (із зазначенням переліку типових запитань, які доцільно задати потерпілому, свідкові та підозрюваному); 4) обшуку. Для більш ефективного розслідування та встановлення обставин, які підлягають доказуванню у кримінальному провадженні, доведено доцільність проведення таких негласних слідчих (розшукових) дій, як обстеження публічно недоступних місць, житла чи іншого володіння особи (ст. 267 КПК України), аудіо-, відеоконтроль особи (ст. 260 КПК України) та зняття інформації з транспортних телекомунікаційних мереж (ст. 263 КПК України). The dissertation is devoted to the complex solution of the scientific and applied problem concerning the development of a separate (private) method of investigation of fraud related to the activities of the credit union, the responsibility for which is provided by Art. 190 of the Criminal Code of Ukraine. The scientific novelty of the work is that, for the first time, the acquirer offers: an authoritative definition of fraud related to the activities of the credit union; developed a forensic characterization of fraud related to the activities of the credit union, revealed the features of this type of fraud, revealed the content of its structural elements and correlated relationships; proposed an algorithm for the investigator's actions, depending on the investigative situation that arises during the investigation of the fraud related to the activity of the credit union and the stage of the investigation; justified need and possibility of conducting unspoken investigative (search) actions in the investigation of fraud related to the activities of the credit union, determined the purpose of their conduct. The recommendations elaborated in the dissertation are used in the educational process and practical activity of the units of the National Police of Ukraine, as evidenced by the relevant acts of implementation. Section 1 «Theoretical and Legal Principles of Pre-Trial Fraud Investigation» examines the state of the art of this problem and the forensic characteristics of this type of fraud. It is stated that today the credit union is a self-governing, non-profit organization whose activity is aimed at securing the interests of its participants in the financial sphere. The main stages of the emergence and development of credit unions in the world as a whole and Ukraine in particular are analyzed, as well as the main problems faced by the Ukrainian cooperative, the distorted view of the nature of the credit union, the lack of a systematic approach to regulating this activity by the state, and legislative gaps). An analysis of national law and various scientific views on the concept of fraud has made it possible to formulate a copyright definition of fraud related to the activity of the credit union – this is a socially dangerous act provided by the Criminal Code of Ukraine, committed by a person for self-motivated reasons by fraud or abuse of trust of members of the credit union and aimed at seizing their cash contributions. A forensic characteristic is considered to be a system of information about the elements of a mechanism of committing a particular type or group of criminal offenses, which display the legitimate links between these elements and which are used in the investigation. The investigation of the case law gave reason to distinguish in the system of forensic characteristics of fraud related to the activities of the credit union, and to characterize the following elements: the method of fraud (preparation, direct commission and concealment); the time, place and environment of the fraud; the identity of the fraudster; subject to criminal misconduct and typical fraud. The stage of preparation for committing fraud related to credit union activities includes: 1) obtaining detailed information on regulatory acts and other documents governing the procedure for creating and legal regulation of credit union activity; 2) taking intelligence measures to establish the financial status of citizens in order to further attract them to participate in the credit union; 3) implementation of organizational and technical measures (creation of a credit union; rent of offices, hiring of staff and provision of other business attributes; distribution of widespread advertising in the media for image creation, etc.). Typical types of fraud investigated are related to the targeted use of the funds obtained (granting credit, depositing into a deposit account, etc.) and activities to secure the repayment of a loan. Typical ways of hiding a credit union related fraud could be: changing the legal address and actual location of the credit union, changing its name and legal form; liquidation of the credit union; complete or partial destruction of fraudulent items and documents (contracts, accounting, computer programs, etc.); distortion of accounting, statistical, technological, tax and other documentation; legalization (laundering) of income, including transfer of funds abroad, etc. The place of the investigated type of fraud is usually the location of the legal and actual address of the credit union. The same fraud is committed both during the time, which corresponds to the work schedule of the union itself, and after hours. The identity of the fraudster is considered in terms of characteristics of his sociodemographic, criminal characteristics, social manifestations in various spheres of life, moral qualities and psychological characteristics. Credit union fraudsters are suggested to group according to their relationship to the credit union itself (holds a certain position, is or has ever been a member of the credit union, has nothing to do with the credit union). If fraudsters work in a group, they can also be classified into two groups: 1) only representatives of the credit union; 2) both its representatives and third parties. The subject matter of the encroachment is the property of the credit union (introductory and obligatory shareholdings of the credit union members, income from statutory activities, purchased securities, property donations, charitable contributions, grants, etc.). The traces of fraud associated with the activities of the credit union are traditionally viewed from the point of view of their division into material and ideal. Much attention is paid to the analysis of various types of documents, which are in fact the main material trace, indicating that the fraud was committed. Depending on the information displayed in the documents, they are classified into: 1) documents that are criminal in nature and are means of fraud (fake passports of credit union organizers, fake contracts); 2) documents that have a legitimate origin but were used to commit a criminal intent (documents of business activities of the credit union; documents of financial statements, documents confirming the granting of loans to members of the credit union, payment orders); 3) documents that are informative, cognitive and indicative in determining the circumstances of the subject of proof (statute, minutes of the general constituent assembly, the founding agreement, defining the structure and policies of service provision, etc.). Section 2 «Organizing a Credit Union Fraud Pre-Investigation Investigation» describes typical investigative situations and versions that arise during a pre-trial investigation, and examines the interaction of the investigator with other units of the National Police and the government. Defending the situational concept of the investigation (that is, the presence of the initial and subsequent stages of the investigation), identifies the features of the initial stage of the investigation of fraud related to the activities of the credit union, and indicates that the reasons for reporting the fact of committing such fraud are: 1) statements or reports to members credit union; 2) notification of the members of the credit union management (supervisory board, board, committees, audit committee); 3) notification of officials of the body responsible for regulating and overseeing the activities of credit unions (National Commission for Regulation of Financial Services Markets); 4) a report on the detection of such fraud, prepared by an employee of the operational unit. Typical investigative situations of the initial phase of a credit union fraud investigation are the following: 1) criminal proceedings have been initiated on the basis of materials gathered from special inspections or other public sources; 2) criminal proceedings begin with the implementation of materials collected by operational units; 3) criminal proceedings are initiated during the investigation of another criminal offense. Investigative situations of the next stage of the investigation are classified according to the presence of the fraudster installed and his attitude towards the suspected report. Due to the fact that fraud related to the activity of the credit union is usually committed by a group of persons, a number of conditions are indicated, which indicate the expediency and necessity of planning an investigation: 1) a large number of episodes of criminal activity; 2) a significant number of versions about the circumstances of the fraud; 3) a significant number of individuals prosecuted in one proceeding; 4) the need to carry out investigations simultaneously in different places; 5) the need to carry out a large number of investigative (search) actions within a short period of time, etc. The issue of interaction is traditionally considered from the point of view of its division into procedural (transfer of materials to the investigator, execution of orders, joint procedural actions) and organizational (exchange of information, coordinated planning of the investigation, use of automated databases and records, consultations, etc.). Section 3 «Tactical Support for Credit Union Fraud Pre-trial Investigation» discusses the expediency of using tactical operations in investigations, the tactical features of investigative (investigative) actions, and the importance of using specialized knowledge. The conduct of tactical operations is first and foremost related to the solution of certain tactical tasks that arise in the process of investigation of a specific criminal offense. The main tactical tasks of investigating fraud related to the activities of the credit union include: 1) detention of the suspect; 2) seeking information about all accomplices and the role of each in committing fraud; 3) detection of signs of other criminal offenses related to the investigated; 4) detecting corrupt relationships; 5) ensuring the preservation of documents that are relevant as sources of evidentiary information, and the collection of other evidential information, etc. In this regard, the possibility of conducting tactical operations «Document», «Contributors», «Borrower» and «Lender» is being considered. Investigating fraud related to credit union activity is impossible without the use of specialized knowledge. Among the main types of procedural form of their use are the involvement of a specialist in the financial sphere to conduct procedural actions (interrogation, search) and the appointment of judicial expertise (forensic, economic, tracological, technical and criminalistic, forensic writing). The main tool of the investigator during pre-trial investigation is investigative (search) actions. Taking into account the specifics of fraud related to the activity of the credit union, the tactics of conducting are detailed: 1) inspection of the scene (the premises where the credit union is located), 2) review of documents; 3) interrogation (indicating the list of common questions that should be asked to the victim, witness, suspect); 4) search; 5) presentation for recognition. For a more effective investigation and identification of circumstances to be proven in criminal proceedings, it is advisable to carry out such unspoken investigative (search) actions: inspection of publicly inaccessible places, housing or other possession of a person (Article 267 of the CPC of Ukraine) and audio, video control of a person (Article 260 of the CPC of Ukraine).

Topic of this master thesis is forensic investigation and forms of economic crime which can be detected during the investigation. First chapter focuses on forensic investigation and its comparison with statutory audit. In the second chapter is performed analysis of forms of economic crime in the Czech Republic, Southern and Eastern Europe and globally. Knowledge from the previous chapters is applied to the real forensic investigation performed in the Czech Republic, forensic investigation of project OpenCard.

The thesis deals with the issue of fraudulent conduct, detection, investigation and prevention. The first part defines the most common types of fraudulent schemes, including detailed specifications, warning signals and measures to avoid them. Also describes the role and importance of forensic investigation. The second part analyzes the typical offender and the efficiency of detection of fraudulent conduct. The work is completed by tables and graphs that are supported by actual cases of fraud in the Czech Republic and the USA. The third part describes the impact of the Sarbanes-Oxley Act to improve investors protection and prevention in the fight against fraud on the U.S. capital markets.

This diploma thesis deals with the problems of insurance fraud in our society. The thesis is divided into several relatively separate sections. The theoretical part describes a basic characteristic, classification and origins of insurance fraud and it deals with a general description of perpetrators of fraudulent actions. An analysis of fraudulent actions in life and non-life insurance is carried out in the theoretical part of the diploma thesis. This work characterises the importance and the mutual relationship between detection and investigation of fraudulent actions. It also highlights the facts which aid and abet insurance fraud. The aim of the practical part of the diploma thesis was to carry out an analysis of various insurance fraud cases in the realm of motor insurance according to the subject, object and the most frequent variants of fraudulent actions and consequently create a profile of the perpetrator of insurance fraud on the basis of the evaluation of the analysis. The practical case study of client’s expedient behaviour enables us to look on detection of the particular insurance fraud. The end of the diploma thesis deals with recommendations for the measures which should be taken to fight insurance fraud.

Заяць, К. Д. Методика розслідування шахрайств: дис. ...д-ра філос.: 081, 08 / Костянтин Дмитрович Заяць; МВС України, Харків. нац. ун-т внутр. справ. - Харків, 2020. - 196 с.
Дисертацію присвячено дослідженню на основі аналізу спеціальної літератури, норм Конституції України, законів України, в тому числі положень Кримінального процесуального та Кримінального кодексів України, проектів законів з досліджуваних питань, на основі узагальнення даних матеріалів кримінальних проваджень, відкритих за ознаками кримінальних правопорушень, передбачених статтею 190 (Шахрайство) Кримінального кодексу України, вироків суду, а також з урахуванням практики апеляційних судів, Касаційного кримінального суду України, Європейського суду з прав людини, методики розслідування шахрайств. Запропоновано авторське визначення поняття обману та зловживання довірою, як окремих способів вчинення шахрайств. Висвітлено особливості кваліфікації дій службових, посадових і матеріально-відповідальних осіб, які вчиняють заволодіння чужим майном або правом на нього. Розроблено криміналістичну класифікацію шахрайств, яку покладено в основу розбудови методики їх розслідування. Представлено криміналістичну характеристику кожної класифікаційної групи шахрайств, виходячи із особливостей місця їх вчинення, предмету посягання, способів вчинення, типових слідів, особи шахрая та особи потерпілого.
The dissertation is devoted to research of methods of investigation of frauds. The author's definition of the concept of deception and abuse of trust as separate ways of committing fraud is proposed. The peculiarities of the qualification of actions of officials, officials and materially responsible persons who commit the seizure of another's property or the right to it are highlighted. A forensic classification of frauds has been developed, which is the basis for developing a methodology for their investigation. The forensic characteristics of each classification group of frauds are presented, proceeding from features of a place of their commission, a subject of encroachment, ways of commission, typical traces, the person of the swindler and the person of the victim.
Диссертация посвящена исследованию методики расследования мошенничества. Предложено авторское определение понятия обмана и злоупотребления доверием, как отдельных способов совершения мошенничества. Освещены особенности квалификации действий служебных, должностных и материально-ответственных лиц, совершающих завладение чужим имуществом или правом на него. Разработана криминалистическая классификация мошенничества, которая положена в основу развития методики их расследования. Представлена криминалистическая характеристика каждой классификационной группы мошенничества, исходя из особенностей места их совершения, предмета посягательства, способов совершения, типичных следов, личности мошенника и личности потерпевшего.

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The present study aimed to evaluate the applicability of internal controls and compliance activities in combating corporate fraud, as the perception of professionals working in the areas of monitoring. The research sample was selected based on the population of professionals in the areas of internal control, auditing and controllership, accessed through the professional social network Linkedin (specific groups of professionals in the field) and relationship network, then the sample was convenience. The instrument used to collect the 102 responses answers was the SurveyMonkey. The methodology was qualitative and quantitative analysis, based on observations defined from the theoretical to the foundations of the program work. Among the main considerations you can emphasize that the activities resulting from the implementation of a code of ethical conduct and the channel of complaints through internal controls and tools subsequently monitored through the areas of compliance and internal audit have conditions to minimize corporate fraud in the three main strands of the tree of the fraud (Corruption, misappropriation of assets and fraudulent financial statements). Highlighting the perception of respondents, despite the growing trend of incidents, is irrefutable the knowledge about the subject, communication, monitoring, being compliance, as well as periodic review of internal controls and regulatory are tools fully viable as to the applicability to combat corporate fraud in Brazil.
O presente estudo tem como objetivo avaliar a aplicabilidade das atividades de controles internos e compliance no combate a fraudes corporativas, conforme a percepção dos profissionais que atuam nas áreas de monitoramento. A amostra pesquisada foi selecionada tendo como base a população de profissionais das áreas de controle interno, auditoria e controladoria, acessados através da rede social profissional Linkedin (grupos específicos de profissionais da área) e redes de relacionamentos; logo a amostra foi de conveniência. O instrumento usado para coletar as 102 respostas foi o SurveyMonkey. A metodologia de análise foi qualitativa e quantitativa, baseada em observações definidas a partir da estrutura teórica que respaldou os fundamentos do trabalho. Entre as principais considerações pode-se destacar que as atividades resultantes da implantação de um código de conduta ética e do canal de denúncias, por meio das ferramentas de controles internos e posteriormente monitorados pelas áreas de compliance e de auditoria interna, possuem condições para minimizar as ocorrências de fraudes corporativas. Evidenciando a percepção dos pesquisados, apesar da tendência crescente dessas ocorrências, é irrefragável que o conhecimento, a comunicação, o monitoramento continuo, o estar em compliance, bem como a revisão perene dos normativos e controles internos são alicerces funcionais no combate às fraudes corporativas no Brasil.

This diploma thesis entitled Accounting and Tax Frauds from Comparative Perspective of Czech and American Law and Practice analyses accounting frauds and tax frauds in the Czech Republic with added comparative aspects from the US. The purpose of the thesis divided to 6 chapters is to provide a complex and comprehensive analysis from the perspective of accounting, legal and justice system and police investigation and to propose original policy solutions how to improve combating this sophisticated economic criminal activities. This thesis is grounded in an interdisciplinary context and applies economics, taxes, accounting, law, criminology and forensic science. It also combines theoretical background with practical case study analysis. Stemming from the case study analysis and the comparative perspectives from the US, this thesis proposes practical solutions proposals for the police work. One of the common features of both Czech and the US system is the essential role of experts. The added value of this thesis includes 10 different proposals in the legislative, institutional, informational and practical police area, such as establishing special police unit tasked with accounting and audit frauds, protection of whistleblowers, more severe punishments, uniform tax software and electronic evidence, better coordination between police and the tax authorities, improving the education of policemen in the economic, tax and accounting area, cooperation with academia and police internships of economics students and also enhanced international cooperation. One cross-cutting finding is the absolute necessity of close and long-term cooperation and coordination between police, judiciary, tax authorities and academia, sharing knowledge, information and know-how and critically analysing recent trends and practical issues. That is the only way how to effectively improve the fight against this complex white-collar crime.

This study seeks to investigate the efficiency and effectiveness of the process for providing government social grants to people with disabilities in the South African Social Security Agency (SASSA) Amathole District Municipality in order to determine the need for any improvement measures. Taylor’s scientific management theory and the Total Quality Management (TQM) concept were used to interpret efficiency in the functional activities of the officials working in the Disability Grant Unit in Amathole District. The study also sought to answer the question of whether exit programmes existed that were designed to assist the beneficiaries to support them and cater for their needs related to their disabilities. The study followed a qualitative method. Face-to-face interviews were conducted and the sample of this study consisted of ten participants who are working at Grant Administration. These participants included one General Manager; one District Manager; one SASSA doctor; one Head of Grants Administration in the district and six officials who are at lower levels of the hierarchy at Amathole District Municipality in East London service office. Thematic analysis was used to identify themes from the interviews. The findings of this study revealed that the majority of the respondents experienced challenges such as lack of assessment doctors, turn around-time, corruption, poor consultation, lack of managerial commitment and doctors regarding the assessment of applications. In this regards, the study made a set of recommendations on the measures and strategies that could improve efficiency in the provision of this service.

Security is becoming an increasingly important issue for business, and with it comes the need for appropriate authentication; consequently, it is becoming gradually more important to develop secure e-commerce systems. Fraud via the web, identity theft, and phishing are raising concerns for users and financial organisations. In addition, current authentication methods, like passwords, have many problems (e.g. some users write them down, they forget them, or they make them easy to hack). We can overcome these drawbacks by using biometric authentication systems. Biometric systems are being used for personal authentication in response to the rising issue of authentication and security. Biometrics provide much promise, in terms of preserving our identities without the inconvenience of carrying ID cards and/or remembering passwords. This research is important because the securing of e-commerce transactions is becoming increasingly important. Identity theft, hacking and viruses are growing threats to Internet users. As more people use the Internet, more identity theft cases are being reported. This could harm not only the users, but also the reputation of the organisations whose names are used in these illegal acts. For example, in the UK, online banking fraud doubled in 2008 compared to 2007. More users took to e-shopping and online banking, but failed to take necessary protection. For non-western cultures, the figures for web security, in 2008, illustrated that Saudi Arabia was ranked ninth worldwide for users who had been attacked over the web. The above statistics reflect the significance of information security with e-commerce systems. As with any new technology, user acceptance of the new technology is often hard to measure. In this thesis, a study of user acceptance of biometric authentication systems in e-transactions, such as online banking, within Saudi society was conducted. It examined whether Saudis are practically willing to accept this technology. This thesis focuses upon Saudi Arabia, which has developing economy. It has achieved a rapid rate of growth, and therefore makes an interesting and unique case study. From an economist¿s point of view, Saudi Arabia is the powerhouse of the Middle East. It has the leading regional economy, and, even though it is still relatively young. It has a young and rapid growing population; therefore, this makes Saudi Arabia an attractive potential market for all kinds of e-commerce applications. Having said that, with more than half of population under the age of 30 are more to be expected to take the risk of accepting new technology. For this work, 306 Saudi participants were involved in the experiments. A laboratory experiment was created that actively tested a biometric authentication system in combination with a survey. The Technology Acceptance Model (TAM) was adopted in the first experimental phase as the theoretical basis on which to develop the iv research framework, the model has proven its efficiency as a good predictor for the biometric authentication system. Furthermore, in a second experimental phase, the Unified Theory of Acceptance and Use of Technology (UTAUT) with moderating variables such as age, gender and education level was examined as a proposed conceptual framework to overcome the limitations of TAM. The aim of the study was to explore factors affecting users¿ acceptance of biometric authentication systems. The findings from Structural Equation Modelling (SEM) analysis indicate that education level is a significant moderating factor, while gender and age do not record as significant. This thesis added new knowledge to this field and highlighted the importance of the perceptions of users regarding biometric security technologies. It helps determine the factors affecting the acceptance of biometric technology. To our knowledge, this is the first systematic study of this issue carried out by academic and non-biased researchers in Saudi Arabia. Furthermore, the thesis presents security technology companies and developers of information security products with information to help in the determination of what is significant to their user base when taking into account the introduction of new secure systems and products.

Security is becoming an increasingly important issue for business, and with it comes the need for appropriate authentication; consequently, it is becoming gradually more important to develop secure e-commerce systems. Fraud via the web, identity theft, and phishing are raising concerns for users and financial organisations. In addition, current authentication methods, like passwords, have many problems (e.g. some users write them down, they forget them, or they make them easy to hack). We can overcome these drawbacks by using biometric authentication systems. Biometric systems are being used for personal authentication in response to the rising issue of authentication and security. Biometrics provide much promise, in terms of preserving our identities without the inconvenience of carrying ID cards and/or remembering passwords. This research is important because the securing of e-commerce transactions is becoming increasingly important. Identity theft, hacking and viruses are growing threats to Internet users. As more people use the Internet, more identity theft cases are being reported. This could harm not only the users, but also the reputation of the organisations whose names are used in these illegal acts. For example, in the UK, online banking fraud doubled in 2008 compared to 2007. More users took to e-shopping and online banking, but failed to take necessary protection. For non-western cultures, the figures for web security, in 2008, illustrated that Saudi Arabia was ranked ninth worldwide for users who had been attacked over the web. The above statistics reflect the significance of information security with e-commerce systems. As with any new technology, user acceptance of the new technology is often hard to measure. In this thesis, a study of user acceptance of biometric authentication systems in e-transactions, such as online banking, within Saudi society was conducted. It examined whether Saudis are practically willing to accept this technology. This thesis focuses upon Saudi Arabia, which has developing economy. It has achieved a rapid rate of growth, and therefore makes an interesting and unique case study. From an economist's point of view, Saudi Arabia is the powerhouse of the Middle East. It has the leading regional economy, and, even though it is still relatively young. It has a young and rapid growing population; therefore, this makes Saudi Arabia an attractive potential market for all kinds of e-commerce applications. Having said that, with more than half of population under the age of 30 are more to be expected to take the risk of accepting new technology. For this work, 306 Saudi participants were involved in the experiments. A laboratory experiment was created that actively tested a biometric authentication system in combination with a survey. The Technology Acceptance Model (TAM) was adopted in the first experimental phase as the theoretical basis on which to develop the iv research framework, the model has proven its efficiency as a good predictor for the biometric authentication system. Furthermore, in a second experimental phase, the Unified Theory of Acceptance and Use of Technology (UTAUT) with moderating variables such as age, gender and education level was examined as a proposed conceptual framework to overcome the limitations of TAM. The aim of the study was to explore factors affecting users' acceptance of biometric authentication systems. The findings from Structural Equation Modelling (SEM) analysis indicate that education level is a significant moderating factor, while gender and age do not record as significant. This thesis added new knowledge to this field and highlighted the importance of the perceptions of users regarding biometric security technologies. It helps determine the factors affecting the acceptance of biometric technology. To our knowledge, this is the first systematic study of this issue carried out by academic and non-biased researchers in Saudi Arabia. Furthermore, the thesis presents security technology companies and developers of information security products with information to help in the determination of what is significant to their user base when taking into account the introduction of new secure systems and products.

Intergovernmental organisations (IGOs) such as the United Nations have long endured the same types of misconduct common to other employers, including fraud, corruption and mismanagement, exemplified by the seemingly ubiquitous Oil for Food programme. This thesis examines those bodies set up as a response to financial misconduct, the internal investigation offices. In doing so, the thesis addresses two fundamental questions: (i) to what extent can the internal investigation function be considered as policing; and, (ii) how accountable is the investigation function? In researching these issues, the thesis compares the investigation functions of two IGOs, the UN and the OSCE. Both organisations enjoy various diplomatic privileges and immunities, which in turn has a profound impact upon both the sovereignty and accountability of the investigation office. It assesses the investigation function by reference to public and commercial policing characteristics and also to policing accountability frameworks. The thesis subsequently proposes a dedicated accountability framework for internal investigations in the IGO environment, which is used to identify the applicable accountability mechanisms and relationships that the oversight office is subject to, and to assess the effectiveness thereof In applying this framework, it is found that a number of accountability lacunae exist, and that some of these can be addressed through the use of existing mechanisms, while others require changes to regulations that can only be implemented by the IGOs ' member states. The contribution of this thesis is in aligning the internal investigation function firmly with a public policing model, and thus permitting the application of a framework based on policing principles by which the effectiveness of accountability in the IGO context can be comprehensively assessed Keywords: intergovernmental, policing, oversight, investigation, audit, governance, accountability, framework, sovereignty, immunity, democratic, colonial.

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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.

Economic crime is always actual theme, even more when economy finds itself in crisis. It is a well-known fact, that in such times fraud risk increases even inside organizations. This thesis is dealing with economic crime from the perspective of auditor and fraud examiner and likewise in the terms of Czech criminal law. Fraud, as both professions call economic criminality, implies higher costs for organizations, that's why both private and government sector organizations strives to fight it. Statutory audit is being perceived as one of the means to detect fraud. But statutory audit often fails to satisfy these expectations, for it's objective is only in auditor's opinion to express, that financial statement doesn't contain material misstatement. Detecting fraud is a responsibility of the entity. As a result of discrepancies in concept of this responsibility between public and auditors arises expectation gap, which is one of the problems distinctly revealed in the beginning of the financial crisis, when big companies, whose financial statements were verified by auditor's unqualified opinion, found themselves in trouble. In this context the thesis specifies auditor's responsibility in the wording of International Standards on Auditing and Czech law. As more efficient anti-fraud means the forensic audit is being used, the thesis compares it with statutory audit especially in terms of detecting fraud.

This thesis comprehensively examines the policing of economic crime by Australian private investigators. The findings identify that the services afford clients a level of discretion and autonomy not found within the justice system, which is now provided by investigators who are qualified and who utilise the skills of a corporate investigator, an accountant and a lawyer. The thesis considers the competing professions within economic crime and examines the regulatory issues and challenges these present. It makes an original and substantial contribution to the knowledge of private policing by identifying the changing environment in which private investigators operate in Australia.

Programme evaluation research examined the criminological and socio-legal issues of a Claimant Fraud Investigation Program (CFIP) operating inside the workers' compensation system. Qualitative and quantitative methods were used to evaluate the programmes' choice of deterrence as an instrumental mechanism for achieving compliance. Key aspects of the programme were analysed from both criminological and socio-legal standpoints. Justice and liberty tensions were examined in reference to the programmes' deterrence mechanisms and the perceptions of fourteen participants' were thematically analysed. The study develops an analytically useful concept of light blue-collar crime that could be applied to other organisations and scenarios. The study concluded the programme is not effective and has more of a symbolic than instrumental value. It conducts itself ethically, however, there are problems with its' choice of deterrence and the study indicates there is a low probability for a deterrent effect. Recommendations are made for other actors and institutions to play non-deterrence based roles intended to achieve compliance.

The aim of this research is to investigate how handwriting as an individualisation technique in fraud investigation can be used by police detectives, SARS investigators and forensic investigation specialists, who are responsible for the investigation and linking the perpetrator, with a view to criminal prosecution. A further intent was to share and introduce a number of important concepts, namely: criminal investigation, identification, individualisation, fraud, evidence and handwriting. The research will explain the sophisticated investigation techniques used to obtain sufficient information to prove the true facts in a court of law. Identification is the collective aspect of the set of characteristics by which an object is definitively recognisable or known, while the individual characteristics establish the individuality of a specific object. Many types of evidence may be used to link an individual with a crime scene, and associate that individual with the performed illegal handling. It also explained that during a cheque/document fraud investigation, it is in most cases the only link to information to trace, identify and individualise the perpetrator, and to obtain a handwriting specimen. It is also discussed how to eliminate a person being a writer of a document, and how to collect, package and mark a disputed document during the investigation. If the investigators use their knowledge of these concepts, it should enhance their investigative skills, and empower them to be become better equipped for the challenges they face in identifying, individualising and linking the perpetrators, in order to ensure successful prosecution and conviction.
Police Practice
M.Tech. (Forensic Investigation)

Ph.D. (Computer Science)
Thanks to several advancements in communication technologies, the world today is a highly connected society promoting business transformations that highlight improved efficiency [1]. Unfortunately, systems developed for an increasingly connected world are also subject to increases in change, complexity and risk – the same connectedness that makes lives easier also signifies that any negative influences can be more difficult to handle and contain [2]. Multi-agent systems have been touted as ideal solutions to realising the required complexities across wide and varied problem domains that range from manufacturing [3] to eco-system management [4] to construction [5]. In an increasingly connected world, complex problems may require that various multi-agent systems work together in order to accomplish larger, overarching objectives. A fraud detection system, for example, could comprise a number of multi-agent systems, each designated to fulfil a very specific and important fraud detection task. The success of the fraud detection system will then depend on each of the various multi-agent systems’ abilities to achieve allocated goals and thus, contribute towards efforts to detect fraud accurately. Depending on factors that include objective and environment type, fraud detection tasks may entail working with numerous disparate systems [6] – it is possible that agent designs that are different from the rest of the fraud detection system must be implemented.Such inconsistency between multi-agent systems could potentially lead to conflicting goals, thereby jeopardising the resolution of the fraud detection system’s overall objectives. A further complication that may arise is the continuously changing financial services landscape – fraud detection systems must not only contend with the creativity of fraudsters, but should also be acutely aware of when day-to-day processes have changed due to recent innovations or technological advancements in the domain. Existing fraud detection methodologies may therefore need to be updated frequently in order to remain sufficiently informed of current developments. An agent-based fraud detection model was thus developed to assist anti-fraud professionals in the classification of day-to-day financial transactions. The proposed model comprises a number of multi-agent systems, each incorporated to add a particular aspect of the criminal justice process in investigating incidences of potential crime. By having agents emulate the various tasks that are involved in dealing with a crime, it is anticipated that the resulting fraud detection system will be able to achieve similar successes from applying the same procedure. In order to successfully develop the fraud detection model, an architecture for implementing a collaborative community of multi-agent subsystems for a dynamic environment was also developed. The architecture is intended to allow each multi-agent subsystem member to adapt to changes in the environment while ensuring that teamwork links are maintained amongst the different subsystems.

碩士
國立雲林科技大學
資訊管理系碩士班
90
People cheat everywhere. Besides causing personal damage, fraud may seriously affect national economy. Hence, fraud detection has become an important issue. People cheat differently in different places and at different times, so investigation becomes difficult. This paper analyzes visualization technology, proposes a visualization technology framework which facilitates fraud detection and abnormal detection, and engages in fraud detection through visualization technology and online data analysis. To facilitate verification and description, this paper requires real data as example. Since the inauguration of the National Health Insurance (NHI), it has opened a new chapter for national health and medical businesses in Taiwan. The huge NHI database has recorded details about the process and interaction between doctors and patients and the resources allocation between the Bureau of National Health Insurance (BNHI) and medical organizations, and contains information worthy of in-depth analysis. Take the NHI data for example, data of a medical organization in a certain district is the subject. On-line analysis process (OLAP) will be performed on data after purification to provide multidimensional advanced data to analysts. Together with the visualization technology, the list of suspects for abnormal claims will be obtained through cross and follow-up analyses and provided as reference for competent authorities, in order to enhance the accuracy of sampling, to reduce labor for interview, and thereby to lower false claim rate, to assure medical attention quality, and to reduce waste of medical resources as a whole. Moreover, the framework proposed in this paper is applicable to the fraud detection of different fields, such as network system analysis and sales transaction analysis.

碩士
東吳大學
會計學系
100
Many accounting scandals fraud follow the outbreak of social public investor timid to impact the overall economic and market resources imbalance. Therefore, the frauds after the outbreak of economic catastrophe, finally wake up to face up to the importance of the forensic accounting professional investigators are engaged in corrupt conduct awakening. This is important because the fraud auditor to be a forensic accounting professional cut fraud investigators are, and will be able to fulfill its responsibility, fairness and justice to protect the market, and to assist the investment community away from the imbalance in the relationship of information not to further maintain a stable market order. Accordingly, the subject of international well-known material accounting scandals fraud, to analyze explore from the forensic accounting fraud investigation during from 2002 to 2011, the Japanese Olympus Corp. accounting scandal fraud, identify how the degree of the informatics. The findings of this study are as follows: This study find five characteristics of fraud investigation, as: 1.) The type of fraud is focus on Fraudulent statements, followed by the Corruption type; emphasis in financial pattern; 2.) The operation of the manipulations of the outbreak of fraud, the more false Fictitious Revenues, Conflicts of Interest, Fraudulent Disbursements, Internal/External Documents; 3.) For the fraud period almost more than one year and the range about 1 to 3 years, and the longest is ten years; 4.) The occurred in energy industry, telecommunications, finance ,electronics; 5.) About the fraud perpetrators by Manager and Employee, the more false Manager whom more than two people to perform.

碩士
國立中正大學
會計所
95
Fraud risk is higher than ever before, organizations are reporting more experiences of fraud than in prior. Auditors must take fraud prevention and awareness seriously. The main reason is that the occupational fraud issue against organizations is a costly business problem. However, recent corporate scandals clearly indicate the potential for fraud and abuse, and many auditors lack the skills and expertise to deal with the related risks. The objectives of this research are principally to introduce an innovative fraud detection mechanism on the basis of Zipf’s Law, which is similar to a famous audit technology: Benford’s law. The main purpose of this technique is to assist auditors for reviewing the overwhelming volumes of datasets and transactions and identifying any potential fraud records. In this study, we conducted a Quasi-experiment research on the KDDCUP’99 benchmark intrusion detection dataset to verify the performance of our mechanism. In order to evaluate our simulations, we used five key performance indicators: the Audit Hit Rate, Bayes Audit Hit Rate, the Confusion Matrix, and Misclassification Cost Matrix. Our simulation experimental results demonstrate that Zipf Analysis can facilitate auditors to distinguish suspicion and further enhance the following audit processes.