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1
Howell, Andrew S. "Fraud prevention : the alignment between fraud-related legislation and fraud government practices." Thesis, Queensland University of Technology, 2017. https://eprints.qut.edu.au/104398/1/Andrew_Howell_Thesis.pdf.
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This thesis examined the alignment between regulations, government guidelines and fraud governance practices in the Australian public sector in efforts to minimise procurement fraud. Through analysis of three recent fraud cases studies, the interface between public sector anti-fraud governance frameworks and how they translate into workplace enforcement practices were considered for purposes of identifying enhanced ways for reducing this type of crime in the future.
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Phillips, Thurman B., and Raymond J. Lanclos. "Data analytics in procurement fraud prevention." Thesis, Monterey, California: Naval Postgraduate School, 2014. http://hdl.handle.net/10945/42708.
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Approved for public release; distribution is unlimitedThe purpose of this research project is to explore the viability of detecting anomalies through using data analytics software as a tool in procurement fraud prevention and to analyze its potential policy implications on federal procurement stakeholders. According to a survey conducted in 2012 by the Association of Certified Fraud Examiners, organizations lose an estimated 5% of their revenues to fraud each year. In order to relate this estimate to the Department of Defense (DOD), this estimated percentage was applied to the requested DOD FY 2013 budget of $613.9 billion outlined in the Fiscal Year 2013 Budget Overview, resulting in a projected total fraud loss of $30.7 billion. The use of data analytics software has the potential to not only detect fraudulent procurements, but also to help deter fraudulent activities before they occur. The results of this research study will be a recommendation on the use of data analytics as a tool to detect anomalies that may indicate procurement fraud in DOD organizations.
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Gill, Karen Ann. "Insurance fraud : causes, characteristics and prevention." Thesis, University of Leicester, 2014. http://hdl.handle.net/2381/29106.
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Although there is a growing volume of research on various kinds of fraud, relatively little has been written about insurance fraud. Even fewer studies have been undertaken on the prevention of insurance fraud. This study aims to fill this gap. It focuses not on large-scale corporate fraud but on individuals ‘fiddling’ their home, motor and travel policies. During the course of this study, the researcher surveyed the public and found that insurance fraud is commonplace, and committed by people of different classes— often unwittingly, and rarely with much regret. Insurance companies were surveyed, and data collected by interviews with insurance staff. It emerged that many insurers did not realise they had an insurance fraud problem, and those that did were either doing little to prevent it or were using ineffective methods. Insurance fraudsters are often given a great deal of help, often by officials who abuse the trust placed in them; insurers’ relationship with the police and with loss adjusters is not geared to stopping fraudsters, and insurance fraud is thus rendered easier. To illustrate this, and with the help of an insurance company, the researcher conducted a mock insurance fraud, and found it easy to commit. This study shows that insurance fraud is mostly an opportunistic crime. Within the study of crime prevention there is an approach which seeks to reduce the number of offences by curtailing the opportunities for crime. This is known as ‘situational crime prevention’, and is based on the ‘rational choice perspective’. Professor Ron Clarke, whose name is most closely associated with the approach, has called for more research to apply the principles and techniques of opportunity reduction to a range of crime types. This thesis represents an attempt to do this in relation to insurance fraud, and in so doing to stimulate ideas on how insurance fraud can be tackled effectively. In addition, it offers a new perspective on the situational approach and the techniques of opportunity reduction, plus a revised classification of these techniques. At the same time it offers a critique of the situational approach itself. The findings suggest that if fraud within the insurance industry is to be taken seriously then there are a range of structural concerns that need to be tackled, and that this moves beyond the scope of situational prevention.
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Ayamga, Dominic. "TELECOMMUNICATION FRAUD PREVENTION POLICIES AND IMPLEMENTATION CHALLENGE." Thesis, Luleå tekniska universitet, Institutionen för system- och rymdteknik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-69730.
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The telecommunication system has being one of the greatest inventions of man. Ever since its introduction, it has grown to become the backbone of development and a platform for good governance for most countries throughout the world. Sadly, this good invention of man was never designed with its security or the security of its services in mind [22]. Despite the importance of telecommunication, and the existence of telecommunication systems for so many years, telecommunication system security are neither well understood nor managed effectively [22]. After several years of telecommunication system existence, security concerns are becoming a threat to its existence and operations. All countries have policies regulating telecommunication operations as well as policies to ensure sanity in the use of telecommunication platforms to the benefit of their societies, governments and the telecom operators. The challenge however, is how efficient and effective these policies are implemented. These challenges, create room for criminals to commit fraud using telecom platforms by exploiting the weaknesses in either the policies or the lack of will to implement the policies by regulators. This thesis used field research method to examine the existing telecommunication fraud prevention policies, the current challenges in implementing these policies and the existing telecom frauds. Using the country Ghana as a case study, the current challenges were broadly placed into three (3) categories as follows: (a) regulators challenges, (b) operators challenges and (c) User/subscriber challenges. Unlike findings of previous studies, the research found that: (i) inefficient telecommunication fraud prevention policies, (ii) the quest to earn high revenue in international termination fees to sustain the economy and telecom operations and (iii) lack of proper coordination and cooperation between implementation agencies, are the new challenges which were not previously stated as challenges to the implementations of telecommunication fraud prevention policies. This does not discount the fact that some of the previously revealed challenges persist. The research findings are used to generalised for other developing countries with features similar to Ghana especially sub-Sahara African countries. And also, all the recommendations are applicable as well.
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Rahman, Md Mizanur. "Search Rank Fraud Prevention in Online Systems." FIU Digital Commons, 2018. https://digitalcommons.fiu.edu/etd/3909.
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The survival of products in online services such as Google Play, Yelp, Facebook and Amazon, is contingent on their search rank. This, along with the social impact of such services, has also turned them into a lucrative medium for fraudulently influencing public opinion. Motivated by the need to aggressively promote products, communities that specialize in social network fraud (e.g., fake opinions and reviews, likes, followers, app installs) have emerged, to create a black market for fraudulent search optimization. Fraudulent product developers exploit these communities to hire teams of workers willing and able to commit fraud collectively, emulating realistic, spontaneous activities from unrelated people. We call this behavior “search rank fraud”. In this dissertation, we argue that fraud needs to be proactively discouraged and prevented, instead of only reactively detected and filtered. We introduce two novel approaches to discourage search rank fraud in online systems. First, we detect fraud in real-time, when it is posted, and impose resource consuming penalties on the devices that post activities. We introduce and leverage several novel concepts that include (i) stateless, verifiable computational puzzles that impose minimal performance overhead, but enable the efficient verification of their authenticity, (ii) a real-time, graph based solution to assign fraud scores to user activities, and (iii) mechanisms to dynamically adjust puzzle difficulty levels based on fraud scores and the computational capabilities of devices. In a second approach, we introduce the problem of fraud de-anonymization: reveal the crowdsourcing site accounts of the people who post large amounts of fraud, thus their bank accounts, and provide compelling evidence of fraud to the users of products that they promote. We investigate the ability of our solutions to ensure that fraud does not pay off.
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Frank, Mari J. "Identity theft prevention and survival /." [Laguna Niguel, Calif.] : M.J. Frank and Associates, 1999. http://www.identitytheft.org.
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ID-theft survival kit -- Book From victim to victor -- ID theft FAQ -- Audiocassettes -- Identity theft resources -- Testimonials -- ID theft action letters -- About the author -- Media appearances -- Identity theft laws -- Theft Deterrence Act.Title from opening screen, December 28, 1999.
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Dahabiyeh, Laila Ali. "IS security networks in credit card fraud prevention." Thesis, University of Warwick, 2017. http://wrap.warwick.ac.uk/88609/.
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In our increasingly connected world, maintaining the security of information systems is challenging. Today’s interconnected business environment calls for a change in how IS security is achieved to include thinking about the entire networks of relationships involved in preventing threats rather than just focusing on individual organizational security processes. Despite acknowledging the role of distributed and heterogeneous actors in achieving a secure environment, there is a lack of knowledge of how these actors actually prevent security threats. Moreover, the heterogeneity of actors involved gives rise to the issue of incentives needed to align their interests to ensure successful collective security efforts. This PhD thesis addresses these issues by zooming in on security networks, defined as collective efforts pursued by distributed actors to develop and adopt prevention measures to achieve security, to explain how these networks prevent security threats and identify the incentive mechanisms for converging the network’s heterogeneous actors. I challenge equilibrium and linearity assumptions identified in the current literature and argue for the need to adopt different theoretical and methodological approaches to uncover the dynamics in these networks. Through a historical case study of credit card fraud and how its prevention measures evolved over the last 55 years, I develop a process model of prevention encounters in security networks. The model depicts the dynamic and interactive nature of the prevention process and shows how the three proposed prevention mechanisms, namely, proposing solutions, resolving dissonance, and paving the way, interact to achieve prevention. The thesis further proposes three new forms of incentive mechanisms (transformative, preparatory, and captive) that are crucial for the survival of collective security efforts and show how they interact with the three prevention mechanisms. By this, this research complements the current security networks literature by offering a process model that explains how security networks achieve prevention. In addition, the interplay between the three incentive mechanisms reveals that incentives are not only ready-made structures or one-time event as depicted in the current literature but that they should also be seen as a socially dynamic process.
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Schillermann, Marcia. "Early Detection and Prevention of Corporate Financial Fraud." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/6117.
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The economic cost of financial statement fraud continues to be a problem for organizations and society. The research problem addressed in this study was the limited risk management strategies available for the early detection and prevention of financial statement fraud by corporate managers and auditors. These strategies are important to the proactive prevention of fraud. This study is important to future trustworthiness of financial statements. The purpose of this qualitative, multiple-case study was to explore current early detection and prevention methods in financial statement fraud using a risk management conceptual framework. The research question focused on current fraud detection and prevention policies and risk management strategies that are currently used for proactively detecting and preventing financial statement fraud. Multiple sources of information were used, including examining recent financial fraud scandals, interviews, documents, and past research. The target population was managers and auditors of publicly traded corporations. A purposive sampling procedure was used to select 23 participants, which provided rich data. The qualitative data was coded and analyzed using the concept of risk management, along with triangulation to ensure credibility. The key findings indicated that current practitioners are moving beyond the era of reactive measures born from the past fraud crises and are working toward improved financial statement quality and trust. The results of the study also indicated that future research should include proactive methods of preventing fraud. This study is socially significant because it could enhance the ability to trust financial statement reporting in the future and improve corporate reputations.
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Dan, Gorton. "Aspects of Modeling Fraud Prevention of Online Financial Services." Doctoral thesis, KTH, Transportvetenskap, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-176298.
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Banking and online financial services are part of our critical infrastructure. As such, they comprise an Achilles heel in society and need to be protected accordingly. The last ten years have seen a steady shift from traditional show-off hacking towards cybercrime with great economic consequences for society. The different threats against online services are getting worse, and risk management with respect to denial-of-service attacks, phishing, and banking Trojans is now part of the agenda of most financial institutions. This trend is overseen by responsible authorities who step up their minimum requirements for risk management of financial services and, among other things, require regular risk assessment of current and emerging threats.For the financial institution, this situation creates a need to understand all parts of the incident response process of the online services, including the technology, sub-processes, and the resources working with online fraud prevention. The effectiveness of each countermeasure has traditionally been measured for one technology at a time, for example, leaving the fraud prevention manager with separate values for the effectiveness of authentication, intrusion detection, and fraud prevention. In this thesis, we address two problems with this situation. Firstly, there is a need for a tool which is able to model current countermeasures in light of emerging threats. Secondly, the development process of fraud detection is hampered by the lack of accessible data.In the main part of this thesis, we highlight the importance of looking at the “big risk picture” of the incident response process, and not just focusing on one technology at a time. In the first article, we present a tool which makes it possible to measure the effectiveness of the incident response process. We call this an incident response tree (IRT). In the second article, we present additional scenarios relevant for risk management of online financial services using IRTs. Furthermore, we introduce a complementary model which is inspired by existing models used for measuring credit risks. This enables us to compare different online services, using two measures, which we call Expected Fraud and Conditional Fraud Value at Risk. Finally, in the third article, we create a simulation tool which enables us to use scenario-specific results together with models like return of security investment, to support decisions about future security investments.In the second part of the thesis, we develop a method for producing realistic-looking data for testing fraud detection. In the fourth article, we introduce multi-agent based simulations together with social network analysis to create data which can be used to fine-tune fraud prevention, and in the fifth article, we continue this effort by adding a platform for testing fraud detection.Finansiella nättjänster är en del av vår kritiska infrastruktur. På så vis utgör de en akilleshäl i samhället och måste skyddas på erforderligt sätt. Under de senaste tio åren har det skett en förskjutning från traditionella dataintrång för att visa upp att man kan till en it-brottslighet med stora ekonomiska konsekvenser för samhället. De olika hoten mot nättjänster har blivit värre och riskhantering med avseende på överbelastningsattacker, nätfiske och banktrojaner är nu en del av dagordningen för finansiella institutioner. Denna trend övervakas av ansvariga myndigheter som efterhand ökar sina minimikrav för riskhantering och bland annat kräver regelbunden riskbedömning av befintliga och nya hot.För den finansiella institutionen skapar denna situation ett behov av att förstå alla delar av incidenthanteringsprocessen, inklusive dess teknik, delprocesser och de resurser som kan arbeta med bedrägeribekämpning. Traditionellt har varje motåtgärds effektivitet mätts, om möjligt, för en teknik i taget, vilket leder till att ansvariga för bedrägeribekämpning får separata värden för autentisering, intrångsdetektering och bedrägeridetektering.I denna avhandling har vi fokuserat på två problem med denna situation. För det första finns det ett behov av ett verktyg som kan modellera effektiviteten för institutionens samlade motåtgärder mot bakgrund av befintliga och nya hot. För det andra saknas det tillgång till data för forskning rörande bedrägeridetektering, vilket hämmar utvecklingen inom området.I huvuddelen av avhandlingen ligger tonvikten på att studera ”hela” incidenthanteringsprocessen istället för att fokusera på en teknik i taget. I den första artikeln presenterar vi ett verktyg som gör det möjligt att mäta effektiviteten i incidenthanteringsprocessen. Vi kallar detta verktyg för ”incident response tree” (IRT) eller ”incidenthanteringsträd”. I den andra artikeln presenterar vi ett flertal scenarier som är relevanta för riskhantering av finansiella nättjänster med hjälp av IRT. Vi utvecklar också en kompletterande modell som är inspirerad av befintliga modeller för att mäta kreditrisk. Med hjälp av scenarioberoende mått för ”förväntat bedrägeri” och ”value at risk”, har vi möjlighet att jämföra risker mellan olika nättjänster. Slutligen, i den tredje artikeln, skapar vi ett agentbaserat simuleringsverktyg som gör det möjligt att använda scenariospecifika resultat tillsammans med modeller som ”avkastning på säkerhetsinvesteringar” för att stödja beslut om framtida investeringar i motåtgärder.I den andra delen av avhandlingen utvecklar vi en metod för att generera syntetiskt data för test av bedrägeridetektering. I den fjärde artikeln presenterar vi ett agentbaserat simuleringsverktyg som med hjälp av bland annat ”sociala nätverksanalyser” kan användas för att generera syntetiskt data med realistiskt utseende. I den femte artikeln fortsätter vi detta arbete genom att lägga till en plattform för testning av bedrägeridetektering.
QC 20151103
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Brawerman, Alessandro. "A Fraud-Prevention Framework for Software Defined Radio Mobile Devices." Diss., Georgia Institute of Technology, 2005. http://hdl.handle.net/1853/7162.
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The superior reconfigurability of software defined radio mobile devices has made it one of the most promising technology on the wireless network and in the mobile communication industry.
The evolution from a static and rigid system to a highly dynamic environment, which offers many advantages over current systems, has been made possible thanks to the concepts of programmability
and reconfigurability introduced by the software defined radio technology and the higher level of flexibility and openness of this technology's devices.
Clearly, the software defined radio mobile device's flexibility is a great advantage since the customer is able to use the same device in different parts of the world, with different wireless technologies.
Despite the advantages, there are still issues to be discussed regarding security. According to the Software Defined Radio Forum some of the concerns are the radio configuration download, storage and installation, user's privacy, and cloning.
To address the SDR Forum concerns a raud-prevention framework is proposed. The framework is composed by new pieces of hardware, new modules and new protocols that together greatly enhance the overall security of software defined radio mobile devices and this new highly dynamic environment.
The framework offers security monitoring against malicious attacks and viruses that may affect the configuration data; protects sensitive information through the use of protected storage; creates and protects an identity for the system; employs a secure and efficient protocol for radio configuration download and update; and finally, establishes an anti-cloning scheme, which not
only guarantees that no units can be cloned over the air but also elevates the level of difficulty to clone units if the attacker has physical access to those units. Even if cloned units exist, the anti-cloning scheme is able to identify them and deny any service.
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Reaves, Michael Leland. "Healthcare Inequality & Fraud Prevention: Paternalism Justified to Enable Choice." Thesis, The University of Arizona, 2015. http://hdl.handle.net/10150/579024.
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Under the newest health policy in the United States, The Patient Protection & Affordable Care Act, Medicaid expansions in consenting states enable low-income individuals to obtain health insurance. Part I provides an argument defending a positive duty to facilitate choice in health services. The section discusses the conflict in political theory on health inequity, and why an expansion of Medicaid is the most effective plan to improve the health status of America. Part II provides an argument to increase funding to government agencies responsible for prosecuting fraud, waste, and abuse in the healthcare sector. Every dollar of funding to healthcare fraud prevention yields an eightfold return, yet many argue for budget cuts to sustain other government programs. Well-funded agencies are necessary if the government wishes to recover the billions lost each year to criminal activity. One solution is a redirection of funds from wasteful sectors to more effective programs. Congress should choose to fund programs that produce better health and economic outcomes for the U.S. Paternalism is justified to enable choice in this sector by reducing healthcare inequality, improving health outcomes, and recovering funds typically forfeited to criminals.
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Oliveira, Rossimar Laura. "Gestão de fraudes financeiras externas em bancos." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/96/96132/tde-21122012-111004/.
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Segundo relatório da auditoria KPMG, 69% das empresas admitiram ser vítimas de algum tipo de fraude. Em 2010, no setor bancário foram perdidos aproximadamente R$ 1,5 bilhões devido às fraudes financeiras cometidas em clientes considerando apenas as fraudes documentais e as perdas com fraudes bancárias eletrônicas superaram os 900 milhões neste mesmo ano. Os tipos de fraudes cometidas foram diversos, dentre eles a fraude durante a abertura de contas, cheques clonados, falsificação de documentos, alterações de códigos de barras e clonagem de cartões. A fraude é um problema frequente nas organizações e bastante discutido no mercado, porém verificou-se a existência de uma lacuna teórica quando se trata de gestão da fraude externa. O objetivo do trabalho foi a estruturação de um quadro conceitual para a Gestão da Fraude Financeira e a sua comparação com a prática.Este é um estudo qualitativo exploratório e foi realizado por meio da análise baseada na Teoria Fundamentada definindo categorias a partir da literatura disponível e a sua comparação com entrevistas feitas em um banco de varejo brasileiro e uma associação de instituições financeiras, além dos artigos jornalísticos. Com relação à utilização dos resultados esta é uma pesquisa aplicada já que seu resultado pode, além de contribuir para a discussão teórica, ser aplicada em qualquer organização interessada em gerir a fraude financeira. Os resultados da elaboração do quadro conceitual mostram que a gestão da fraude financeira externa tem quatro fases: a Contínua, a Prevenção, Detecção e a Reação e as categorias definidas estão inseridas nelas. Quanto à comparação da teoria com a prática, nem todos os aspectos verificados na literatura puderam ser encontrados nos relatos das entrevistas e nos artigos jornalísticos analisados.According to KPMG audit report, 69% of companies admitted being victims of some kind of fraud. In 2010, the banking sector have lost approximately R$ 1.5 billion due to financial fraud perpetrated on customers considering only documentary fraud and the electronic banking fraud losses exceeded R$ 900 million in the same year. The types of fraud were many, including fraud during account opening, cloned checks, forgery, alteration barcode and card cloning. Fraud is a common problem in organizations and widely discussed in the market, however it was found that there is a theoretical gap when it comes to managing external fraud. The objective of this research was to structure a conceptual framework for the Management of Fraud and its comparison with the practice. This is an exploratory qualitative study and was conducted through analysis based on Grounded Theory defining categories from the available literature and interviews with comparison to a bank and an association of financial institutions, in addition to news articles. Regarding the use of results is an applied research its result can also contribute to the theoretical discussion, and be applied to any organization interested in managing financial fraud. The results of the development of the conceptual framework shows that the management of external financial fraud has four phases: Continuous, Prevention, Detection and Reaction and the defined categories are located in them. Regarding the comparison of theory with practice, not all aspects verified in the literature could be found in the reports of interviews and newspaper articles analyzed.
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Taylor, Gordon Douglas. "Actions Taken by Texas School Districts to Prevent Fraud." Thesis, University of North Texas, 2011. https://digital.library.unt.edu/ark:/67531/metadc68052/.
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This research is a descriptive analysis answering the question, what measures are currently taken by the leadership―boards of trustees and superintendents of schools―of Texas school districts to prevent embezzlement? The research perspective utilized was quantitative with a descriptive, cross-sectional design. Data collection was accomplished through a survey with questions constructed from the most commonly recommended strategies discovered through the review of literature. The survey was distributed to the 1031 superintendents of school districts in Texas via email. The response rate was 33% or 339 returned surveys. The data set created concentrates on the four most common preventive measures: policy and procedure, management, auditing, and ethics. These measures are considered as they function to interrupt the principles of the fraud triangle. Comparisons were completed regarding region, district size, superintendent tenure and superintendent experience. Policy adoption was found to be extremely widespread. Procedures written to fully implement policy were less prevalent. Review of management practices found problems concerning credit cards, personnel evaluations, and password access to multiple computer finance recordkeeping systems concentrated in one employee. External auditing programs were universal due to statutory mandate but internal auditors and internal audit committees were few. Ethics training for business office personnel existed but with little consistent application across districts. The adoption of a code of ethics for business office personnel was rare. Recommendations made were that school leaders should be educated concerning appropriate actions in the common prevention areas. They need an to understand the importance of internal auditing, know the language in local policy, and they need to write procedures.
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Slezak, Kathleen. "Fraud Prevention and Employee Rationalization in New York State Public Schools." Thesis, State University of New York at Albany, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=3611898.
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Prompted by frequent media reports of school fraud and a lack of relevant K-12 literature, this research study was designed to investigate current fraud prevention practices in public school districts in New York State. Using a "fraud triangle" model, an analysis of existing legislation and professional practice guidelines reveals that an integral element is being overlooked in current fraud prevention efforts, namely employee attitudes (more formally rationalization).
In an effort to fill this gap, management and accounting literature is used to identify ten specific practices associated with a decreased likelihood of fraud rationalization in the business setting. Primary research is then used to ascertain the extent to which these business practices have been implemented in New York State public schools. HLM is used to examine the nature of the relationship between the presence of these practices within a school district and employee attitudes about rationalization, as a proxy measure of fraud risk.
Data concerning both district practices and employee attitudes about fraud were collected using an online survey of 938 employees from 56 randomly selected K-12 school districts in New York State. Findings reveal low or non-existent levels of district implementation for eight of the ten suggested fraud prevention strategies. However, where strategies have been implemented, employees are less likely to report rationalization about fraud. (As the number of strategies increases, rationalization tends to decrease.) The effect of individual strategies is examined. Several district and employee demographic factors are also found to have mitigating effects.
Based on the results of this research and analysis, specific recommendations are presented in an attempt to improve school district fraud prevention efforts. The analysis also suggests areas where follow-up research studies are warranted in light of this new base-line data.
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Adawiah, Engku Rabiah. "Securities regulation and the prevention of securities fraud : a comparative study." Thesis, University of Aberdeen, 1998. http://digitool.abdn.ac.uk/R?func=search-advanced-go&find_code1=WSN&request1=AAIU532150.
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The study aims at identifying the most appropriate and effective approach towards securities regulation and the prevention of securities fraud, given the specific legal and socio-economic circumstances of a particular country. On the basis of the above premise, a number of more specific objectives of the study can be drawn, namely: • to ascertain the need for securities regulation by examining the concept and theory of regulation; • to examine the concept and theory of securities fraud by highlighting some of the definitional and criminological debate on it; • to evaluate the merits and demerits of certain types of regulatory measures in order to identify the most appropriate method of regulation in a given set of circumstances; • to assess the appropriateness of using the criminal law as a primary enforcement tool against securities fraud and the suitability of adopting other alternative remedies; and • to identify the main problems encountered in the regulation of securities and find ways to overcome them. Focusing on the above objectives, the study examines contemporary approaches towards the regulation of securities and the prevention of securities fraud, with special reference to two countries, namely, the United Kingdom and Malaysia. As a result, the study finds that despite the numerous objections against regulatory intervention in the operation of the financial markets, the practical reality of the modern-day securities market arguably necessitates some forms of regulation of the market. However, the choice of regulatory method is crucial in determining the success of the regulatory process in curing market inefficiencies and failures. Interestingly, the study discloses that the particular circumstances of a country may have a significant influence on the choice of regulatory method. Thus, a method of regulation that works well in a particular country may not necessarily work as well in a different country with a different set of circumstances. In addition, the method of regulation should also be flexible enough to meet the changing needs of the dynamic financial market.
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ABEI, YOLANDA AJI. "Impact of Internal Control on Fraud Detection and Prevention in Microfinance Institutions." Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-85431.
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Microfinance institutions (MFIs) are an important tool of poverty reduction which has gained grounds over the years and grown rapidly given the services they provide. The rapid growth of the MFIs has had huge challenges on their regulatory framework which in turn has resulted in the prevalence of fraudulent cases. With the devasting effects of fraud on MFIs and the importance of MFIs in many economies this thesis aims to examine how the design and use of internal control impact fraud detection and prevention in MFIs. To achieve this aim, a qualitative study was conducted with a case study on eight MFIs in Cameroon. Primary data will be obtained from fourteen semi-structured interviews. Data will be analysed manually using thematic analysis. The findings revealed that internal control has a positive impact on fraud detection and prevention in MFIs by reducing fraud incentive, opportunity, rationalization, and capability. Further, findings revealed that the greatest causes of fraud in MFIs are poor remuneration, weak monitoring, and a poor internal control system. Therefore, for the purpose of future fraud prevention, MFIs should ensure to improve their remuneration schemes, improve1 their monitoring system and ensure regular internal control system updates in term of software and design. The study also, suggests further research on this topic in MFIs with a case study in other countries of the world. It will also be interesting for other researchers to explore how the aspect of capability as a key determinant of fraud can be reduced. This thesis contributes to academic literature as there is lack of studies on the impact of internal control on fraud detection and prevention in MFIs.
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Rockson, Albert. "Strategies for Preventing Financial Fraud in Church Organizations in Ghana." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7107.
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Financial fraud in church organizations is increasing rapidly, which can affect the reputation, donation appeal, future funding, and ability of church organizations to meet their planned organizational goals. The purpose of this multiple case study was to explore strategies for preventing financial fraud in church organizations. The conceptual framework for the study was Cressey’s fraud triangle theory. Twenty participants who utilize strategies for preventing financial fraud in their organizations were purposively selected from 5 church organizations in Ghana. Data were collected through semistructured interviews and analysis of organizational financial policy documents. Interview data were transcribed, coded, and analyzed with Saldaña’s coding guidelines. Data analysis followed recommendations from Yin, including examining the data, grouping data into categories, regrouping data in themes, interpreting the data, and producing empirically based findings that answered the central research question of the study. Three significant themes emerged from the data analysis: effective administration, good stewardship and accountability, and caliber of employees. Implementation of the findings may lead to positive social change by enhancing the donation appeal of church organizations, improving their finances, and enabling them to optimize their operations to benefit individuals, families, communities, and society.
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Fadayo, Matthew. "An examination of e-banking fraud prevention and detection in Nigerian banks." Thesis, De Montfort University, 2018. http://hdl.handle.net/2086/17520.
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E-banking offers a number of advantages to financial institutions, including convenience in terms of time and money. However, criminal activities in the information age have changed the way banking operations are performed. This has made e-banking an area of interest. The growth of cybercrime - particularly hacking, identity theft, phishing, Trojans, service denial attacks and account takeover- has created several challenges for financial institutions, especially regarding how they protect their assets and prevent their customers from becoming victims of cyber fraud. These criminal activities have remained prevalent due to certain features of cyber, such as the borderless nature of the internet and the continuous growth of the computer networks. Following these identified challenges for financial institutions, this study examines e-banking fraud prevention and detection in the Nigerian banking sector; particularly the current nature, impacts, contributing factors, and prevention and detection mechanisms of e-banking fraud in Nigerian banking institutions. This study adopts mixed research methods with the aid of descriptive and inferential analysis, which comprised exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) for the quantitative data analysis, whilst thematic analysis was used for the qualitative data analysis. The theoretical framework was informed by Routine Activity Theory (RAT) and Fraud Management Lifecycle Theory (FMLT). The findings show that the factors contributing to the increase in e-banking fraud in Nigeria include ineffective banking operations, internal control issues, lack of customer awareness and bank staff training and education, inadequate infrastructure, presence of sophisticated technological tools in the hands of fraudsters, negligence of banks' customers concerning their e-banking account devices, lack of compliance with the banking rules and regulations, and ineffective legal procedure and law enforcement. In addition, the enforcement of rules and regulations in relation to the prosecution of financial fraudsters has been passive in Nigeria. Moreover, the findings also show that the activities of each stage of fraud management lifecycle theory are interdependent and have a collective and considerable influence on combating e-banking fraud. The results of the findings confirm that routine activity theory is a real-world theoretical framework while applied to e-banking fraud. Also, from the analysis of the findings, this research offers a new model for e-banking fraud prevention and detection within the Nigerian banking sector. This new model confirms that to have perfect prevention and detection of e-banking fraud, there must be a presence of technological mechanisms, fraud monitoring, effective internal controls, customer complaints, whistle-blowing, surveillance mechanisms, staff-customer awareness and education, legal and judicial controls, institutional synergy mechanisms of in the banking systems. Finally, the findings from the analyses of this study have some significant implications; not only for academic researchers or scholars and accounting practitioners, but also for policymakers in the financial institutions and anti-fraud agencies in both the private and public sectors.
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Rückeshäuser, Nadine [Verfasser], and Günter [Akademischer Betreuer] Müller. "Distributed ledgers for the prevention of accounting fraud : : blockchains between expectations and reality." Freiburg : Universität, 2017. http://d-nb.info/1137466235/34.
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Kävrestad, Joakim. "DEFINING, CATEGORIZING AND DEFENDING AGAINST ONLINE FRAUD." Thesis, Högskolan i Skövde, Institutionen för informationsteknologi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-9732.
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Frauds conducted online are crimes that are and has been increasing in numbers over the last years. Government reports shows that this is the case in Sweden as well as internationally. As of today the Swedish legal systems lacks a definition and categorization approach for online frauds. This thesis aims at developing such definition and a classification scheme that can be used to classify online frauds. Further, this thesis suggests and evaluates a defense mechanism for use in arenas were online frauds are executed. The results bring a definition and classification scheme that has been developed in cooperation with the Swedish police and validated with a judge from a Swedish court. The evaluation of the suggested defense mechanism indicates that our suggested defense mechanism has the potential to make internet users less susceptible to online fraud attacks.
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Efiong, Eme Joel. "An exploration of forensic accounting education and practice for fraud prevention and detection in Nigeria." Thesis, De Montfort University, 2013. http://hdl.handle.net/2086/10118.
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Whereas the problem of fraud is a global one, the rate and extent to which it is perpetrated in Nigeria, particularly in the public sector, is quite high and alarming. Literature reveals that different fraud prevention and detection mechanisms are being adopted to combat the menace of fraud; forensic accounting techniques appears to be the most effective and are currently used in most developed countries of the world. However, the extent to which forensic accounting techniques are being applied in fraud prevention and detection in Nigeria is not known. Also, the intention to use forensic accounting services in the public service has not been investigated. This study was therefore aimed at examining the application of forensic accounting techniques in fraud prevention and detection in Nigeria. Specific objectives were: (1) to investigate the mechanisms of fraud prevention and detection, and their levels of effectiveness in Nigeria, (2) to identify the major factors that hinder the application of forensic accounting techniques in fraud prevention and detection in Nigeria, (3) to examine practitioners' opinions and behavioural intention to use forensic accounting techniques in fraud prevention and investigation in Nigeria, (4) to explore the level of awareness of forensic accounting techniques in Nigeria and (5) to examine the readiness of universities in taking up forensic accounting courses. The study involved the collection of quantitative data. These data were collected from three sets of populations, viz. accounting students, accounting academics and accounting practitioners. The questionnaire served as the survey instruments. The data collected were analysed using appropriate statistical techniques and computer software. The study identified several fraud prevention and detection mechanisms that are currently used in Nigeria, such as systems of internal controls, operational audits and corporate code of conduct. Students' t-test indicates a significant difference between the perceived effectiveness and actual usage of fraud prevention and detection mechanisms in Nigeria. It was further discovered that the most effective mechanisms, like the forensic accounting techniques, are the least used in fraud prevention and detection. This implies that the current mechanisms of fraud prevention and detection are not proactive in dealing with the fraud menace. Also, legal, educational and political factors were identified to hinder the application of forensic accounting techniques in Nigeria. The level of awareness in forensic accounting in Nigeria is generally low. While the one-way analysis of variance indicates a significant variation among the three populations, it was discovered that students had the lowest level of awareness. Further findings of the study reveal that the universities are not yet ready to take up forensic accounting courses. Using the structural equation modelling (SEM), all the other seven propositions were supported. The findings of this study have both theoretical and practical implications. Theoretically, it further strengthened the findings of previous studies on the organisational intention. From the practical point of view, there is urgent need for manpower development in universities with specialisation in forensic accounting. Again, the educational institutions, and particularly the universities in Nigeria, would need to include forensic accounting courses in the undergraduate curriculum as education has been shown to be pivotal in creating awareness on the use of forensic accounting techniques. Furthermore, from the sampled space, the study has captured the current state of forensic accounting in Nigeria and the findings will be very useful for the public service, private organisations and policy makers.
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Abiola, James. "The impact of information and communication technology on internal control's prevention and detection of fraud." Thesis, De Montfort University, 2013. http://hdl.handle.net/2086/9496.
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This study explores the Impact of Information and Communication Technology (ICT) on internal control effectiveness in preventing and detecting fraud within the financial sector of a developing economy - Nigeria. Using a triangulation of questionnaire and interview techniques to investigate the internal control activities of Nigerian Internal Auditors in relation to their use of ICT in fraud prevention and detection, the study made use of cross-tabulations, correlation coefficients and one-way ANOVAs for the analysis of quantitative data, while thematic analysis was adopted for the qualitative aspects. The Technology Acceptance Model (TAM) and Omoteso et al.'s Three-Layered Model (TLM) were used to underpin the study in order to provide theoretical considerations of the issues involved. The study's findings show that Nigerian Internal Auditors are increasingly adopting IT-based tools and techniques in their internal control activities. Secondly, the use of ICT-based tools and techniques in internal control positively impacts on Internal Auditors' independence and objectivity. Also, the study's findings indicate that Internal Auditors' use of ICT-based tools and techniques has the potential of preventing electronic fraud, and such ICT-based tools and techniques are effective in detecting electronic fraud. However, continuous online auditing was found to be effective in preventing fraud, but not suited for fraud detection in financial businesses. This exploratory study sheds light on the impact of ICT usage on internal control's effectiveness and on internal auditors' independence. The study contributes to the debate on the significance of ICT adoption in accounting disciplines by identifying perceived benefits, organisational readiness, trust and external pressure as variables that could affect Internal Auditors' use of ICT. Above all, this research was able to produce a new model: the Technology Effectiveness Planning and Evaluation Model (TEPEM), for the study of ICT adoption in internal control effectiveness for prevention and detection of fraud. As a result of its planning capability for external contingencies, the model is useful for the explanation of studies involving ICT in a unique macro environment of developing economies such as Nigeria, where electricity generation is in short supply and regulatory activities unpredictable. The model proposes that technology effectiveness (in the prevention and the detection of fraud) is a function of TAM variables (such as perceived benefits, organisational readiness, trust, external pressures), contingent factors (size of organisation, set-up and maintenance cost, staff training and infrastructural readiness), and an optimal mix of human and technological capabilities
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Makhooane, Stephen Malefane. "An investigation into fraud and corruption risk management policies and procedures at institutions of higher learning." Thesis, Rhodes University, 2012. http://hdl.handle.net/10962/d1003898.
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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.
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Välitalo, Heli. "CARD-NOT-PRESENT FRAUD IN FINLAND: WHO PAYS? AN ORGANIZATIONAL ECONOMICS APPROACH." Thesis, Malmö högskola, Fakulteten för hälsa och samhälle (HS), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-24620.
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As popularity of online banking services has grown exceedingly among Finnishconsumers, it has become necessary for banks to provide their customers withsafety advice against the emerging threat of card-not-present fraud (CNP) in orderto protect them from monetary losses. However, it is unclear how effective thisadvice is and how well it is filling its purpose. This study aims to fill this gap andexamines the advice provided by Finnish banks in order to protect their customersfrom CNP-frauds by applying an economical approach to the criminological field.A multilayered approach including a literature review, a web page qualityassessment and a qualitative interview was used for this purpose. Contributing toexisting literature on the enabling and constraining influences within the financialindustry, this study increases the understanding of why Finnish banks’ arehomogenously tilting the balance towards their own private interests rather thanpublic good.
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Aspvik, Daniel Weenås, and Preben Weenås Aspvik. "Contemporary Online Banking Fraud in Norway : A case study." Thesis, Linnéuniversitetet, Institutionen för informatik (IK), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-97710.
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Banks are currently battling rising of fraudulent activities as it damages their relationship with their customers. Online banking fraud is decreasing trust and confidence among the customers and decreasing operating performance and increasing cost for the banks. This paper looks at online banking fraud in Norway and answers the research questions (1). How are bank customers attacked through the internet? and (2). How are banks trying to prevent fraudulent attacks against their customers? Interviews and document collection were used for data gathering, and in total, four interviews were conducted with academics and business professionals. The data were analysed using thematic analysis. The findings suggest that BankID fraud, Card fraud, CEO fraud, Investment fraud, Love scams and Phishing are among the most frequent attacks in Norway at present. Attacks contain elements of social manipulation, constantly change and are customized to target victims. The attacks have in common that they all are showing patterns of professionalizing. The study found that Norwegian banks are technologically advanced regarding fraud detection and authentication, and have put efforts into awareness against online banking fraud. However, the main issue of online banking fraud in Norway is seemingly grounded in the interactions made by the customers with the technology and not the prevention system the banks deploy.
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Exnerová, Irena. "Podvody, možné způsoby jejich prevence a jejich odhalování." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15787.
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Thesis is focused on problems of fraudulent actions especially in the sphere of economic crime, the detection of undesirable activities and preventive measures. Are constantly new forms and methods of committing economic crimes, and this trend will be reflected in subsequent years.
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Al, Adwan Ahmad. "A cyber-consumer protection framework for prevention of online deceptive advertising." Thesis, Curtin University, 2012. http://hdl.handle.net/20.500.11937/1744.
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Online deceptive advertisements engender distrust among cyber-consumers; we found that such incidents occur in every country in the world. This research addressed issues with online fraud and deceptive advertising related to cyber-consumer transactions (CCT) and online consumer protection. This study includes a framework which provides potential solutions and redress methods in order to minimise online fraud and deceptiveness as well as protecting the cyber-consumer globally.
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Muthusamy, Gunasegaran. "Behavioral intention to use forensic accounting services for the detection and prevention of fraud by large Malaysian companies." Thesis, Curtin University, 2011. http://hdl.handle.net/20.500.11937/216.
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This study investigates the factors that influence the behavioral intention to use forensic accounting services in the detection and prevention of fraud by large Malaysian companies. The research was motivated by the underutilization of forensic accounting services, an essential and effective fraud detection and prevention method. The low usage of this service by companies in Malaysia and worldwide has been pointed out as a contributing factor in the escalation of fraud. The organizational intention to use professional services including forensic accounting services have not been researched previously.The research adopts a multi-phased mixed method research approach. In the first phase, the literature review identified the Theory of Reasoned Action (TRA), Theory of Planned Behavior (TPB), Health Belief Model (HBM) and Hierarchy of Effects Model (HOE) as relevant to the study of behavioral intention. The four theories were then cross-examined to conceptualize key constructs relevant to this study to form the initial model. The second phase consist of qualitative data collection from ten large Malaysian companies’ Chief Financial Officers (CFO). The semi-structured interview data is analyzed via a two stage content analysis technique and the initial research model is amended based on the findings. Altogether, eighteen constructs were identified and categorized into seven factors. In the ensuing quantitative phase, a survey instrument, developed to test the model, is utilized in a pilot study on 30 CFOs from large Malaysian companies. The instrument is then refined and administered in a national survey which resulted in 305 useable responses.Quantitative data is analyzed using Partial Least Square based Structural Equation Modeling. The results confirm the significant positive influence of attitude, organizational ethical climate, stakeholder pressure, perceived severity of fraud, and the negative influence of financial costs on the behavioral intention to use forensic accounting services. In addition, the moderating effect of organizational size and organizational type on the relationship between behavioral intention and its direct antecedents is supported.This study has both theoretical and practical contributions. The theoretical contribution lies in the integrative conceptual model that has successfully incorporated constructs from the TRA, TPB, HBM, and HOE in investigating the behavioral intention to use forensic accounting services. The organizational intention to use professional services including forensic accounting services have not been investigated previously. This study is also the first ethical decision-making model to incorporate threat perceptions from HBM and awareness from HOE. Finally, perceived risks and perceived benefits from HBM, previously thought to be equivalent to attitude from TPB, have instead been established as significant direct antecedents of attitude.Practically, the findings of this study enables the Malaysian government, professional bodies, company board of directors, organizational stakeholders, and accounting firms to improve their understanding on why organizations resist the use of forensic accounting services in the detection and prevention of fraud. It will also allow them to devise practical methods and promotion strategies to increase the awareness, acceptance, and ultimately the use of forensic accounting services in the fight against fraud.
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Hradilová, Zuzana. "Pojistné podvody." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2014. http://www.nusl.cz/ntk/nusl-232859.
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This diploma thesis deals with problems of insurance fraud in the Czech Republic. The thesis is decided into the several separate parts. The teoretical part describes characteristics of insuracne fraud itselfs, its classification, profile of fraud perpetor and reason of committing instance fraud at all. The next part describes detection of insurance fraud and the subsecvent procedure in investigating insurance fraud. The goal of practical part of diploma thesis is analysis of insurance fraud and questionnaire survey. There will be describe the prevetion of insurance fraud and in the end, there will be several specific cases of insurance fraud.
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Göransson, Emelie. "Preventing Welfare Fraud in Sweden. Interviews with Officials from the County Government of Kalmar and Skåne." Thesis, Malmö universitet, Fakulteten för hälsa och samhälle (HS), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-26379.
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Studies indicate that fraud is a growing issue in Sweden, outpacing law enforcement’s efforts to maintain it. There is limited research concerning welfare fraud, the aspects of prevention, and what processes have worked in Sweden. The prevention strategies need to progress towards this development considering that welfare fraud is a crime which affects every person in the welfare state. Therefore, the aim of this study was to investigate and analyse the prevention strategies against welfare fraud in Sweden through semi-structured interviews with six officials from the County Government of Kalmar and Skåne. The administration process was also investigated with the expectation to identify possible ways to develop preventive strategies. The Situational Action Theory was used as a tool to discuss and describe possible ways to prevent welfare fraud. The result showed that the tendency to report welfare fraud among officials is low. There is also a lack of cooperation between different governmental organisations and significant differences in the control work that varies between being thorough and absent. Although the county governments have started to examine the issue of welfare fraud, the results implicate that the issue is not as heavily prioritized as it needs to be. Future research is crucial. The controls and prevention strategies against welfare fraud within the County Governments needs to be developed further.
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Knuth, Tobias. "Fraud prevention in the B2C e-Commerce mail order business : a framework for an economic perspective on data mining." Thesis, Edinburgh Napier University, 2018. http://researchrepository.napier.ac.uk/Output/1256175.
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A remarkable gap exists between the financial impact of fraud in the B2C e-commerce mail order business and the amount of research conducted in this area — whether it be qualitative or quantitative research about fraud prevention. Projecting published fraud rates of only approx. one percent to e-commerce sales data, the affected sales volume amounts to $651 million in the German market, and in the North American market, the volume amounts to $5.22 billion; empirical data, however, indicate even higher fraud rates. Low profit margins amplify the financial damage caused by fraudulent activities. Hence, companies show increasing concern for raising numbers of internet fraud. The problem motivates companies to invest into data analytics and, as a more sophisticated approach, into automated machine learning systems in order to inspect and evaluate the high volume of transactions in which potential fraud cases can be buried. In other areas that face fraud (e.g. automobile insurance), machine learning has been applied successfully. However, there is little evidence yet about which variables may act as fraud risk indicators and how to design such systems in the e-commerce mail order business. In this research, mixed methods are applied in order to investigate the question how computer-aided systems can help detect and prevent fraudulent transactions. In the qualitative part, experts from fraud prevention companies are interviewed in order to understand how fraud prevention has been conventionally conducted in the e-commerce mail order business. The quantitative part, for which a dataset containing transactions from one of the largest e-commerce firms in Europe has been analyzed, consists of three analytical components: First, feature importance is evaluated by computing information gain and training a decision tree in order to find out which features are relevant fraud indicators. Second, a prediction model is built using logistic regression and gradient boosted trees. The prediction model allows to estimate the fraud risk of future transactions. Third, because risk estimation alone does not equal profit maximization, utility theory is woven into prioritization of transactions such that the model optimizes the financial value of fraud prevention activities. Results indicate that the interviewed companies want to use intelligent computer-aided systems that support manual inspection activities through the use of data mining techniques. Feature analysis reveals that some features, such as whether a shipment has been sent to a parcel shop, can help separate fraudulent from legitimate orders better than others. The predictive model yields promising results as it is able to correctly identify approximately 86% of the 2% most suspicious transactions as fraud. When the model is used to optimize the financial outcome instead of pure classification quality, results suggest that the company providing the dataset could achieve substantial additional savings of up to 87% through introduction of expected utility as a ranking measure when being constrained by limited inspection resources.
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Hašková, Kristýna. "Podvod a audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-142209.
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This thesis deals mainly with internal fraud. In the first section, a definition of fraud is mentioned. The second section briefly describes the internal and external fraud and provides their basic structure. The third section deals with the reasons for committing fraud. The fourth section is concerned with the specific forms of internal fraud which come under the basic groups of corruption, misappropriation of assets and statements manipulation and other forms of fraud which may be between the internal and external fraud. The last section provides examples of large and small accounting examples relating to the internal fraudulent activities.
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Konopíková, Marie. "Pojistné podvody." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-205812.
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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.
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Mambwe, Richard. "FINANCIAL EXPLOITATION OF THE ELDERLY, WHAT IS THE WAY FORWARD?" Thesis, Malmö universitet, Malmö högskola, Institutionen för kriminologi (KR), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-18738.
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Studies indicate that the elderly population is more susceptible to crime than other age group s as they are socially lonely and tend to stick to obvious behavioural patterns. The mental and physical limitations caused by old age further aids to a profile of a potential victim of fraud. The elderly often succumb to various types of crimes; one such crime is fraud. In Sweden elderly fraud only constitutes a minor part of all the fraud that is reported. However, statistics from the Swedish National Council for Crime Prevention indicate that cases have been on the increase since 2017. The present study seeks to explore in more detail the methods used to defraud the elderly and offer possible solutions and recommendations. The study used semi-structured interviews with participants from the Banking Sector and Swedish National Council for Crime Prevention all of whom have a nexus with elderly fraud. The findings show that there are several methods used. However, Social Engineering emerged as the most prominent. Several efforts have been put in place by relevant authorities. Nonetheless, it was suggested that more efforts be channelled into the evaluation of existing programs, conducting research on the matter and sensitising the public about the risk factors, perpetrator warning signs and how they can avoid the many different types of fraud amongst other things.
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Švec, Martin. "Pojistné podvody." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2012. http://www.nusl.cz/ntk/nusl-232651.
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The aim of this master's thesis is focusing on the problem of committing insurance frauds in Czech Republic. It is divided into separated chapters. In the introductory part I focused on a theoretical explanation of the terms related to this topic. The following section focuses on explaining the classification and the source of insurance frauds, the reasons of committing these criminal offenses, and the general profile of the perpetrator. Furthermore, in the theoretical part, I outlined the ways of the insurance fraud investigations. The goal of the thesis was to focus on the factors directing to insurance frauds Therefore, the analytic part concentrates on the analysis and the evaluation/assessment of the given statistical data results related to insurance frauds. In the end, for a better understanding, I mentioned a few revealed cases of these criminal offenses, and suggested certain preventive arrangements/actions against their potential happening or their easier revelation (in the future). Finally, I evaluated by analyzing risk groups committing insurance fraud and the main factors that lead to insurance fraud.
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Wilson, Belinda R. "The Forgotten Signature: An Observational Study on Policy of Securing Identity in Prevention of Identity Theft and Credit/Debit Card Fraud at Retail Store POS Terminals." Digital Commons @ East Tennessee State University, 2016. https://dc.etsu.edu/etd/3074.
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Identity theft and credit and bank card fraud is increasing in America and worldwide. Given the current statistics of its prevalence and practices around the world, many in government are starting to take critical notice due to its impact on a nation’s economy. Limited amounts of research have been conducted regarding the practices of applying the Routine Activities Theory (Cohen & Felson, 1979) to better equip store managers in understanding the critical need for capable and effective point of sale guardianship for in-store prevention of credit or bank card fraud due to identity theft. This research has used qualitative observational studies to investigate the presence of or lack of capable guardianship at point of sales transactions in large department stores where a majority of in-store credit and bank card fraud loss occurs. Findings conclude an overwhelming lack of capable guardianship at retail store POS terminals.
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Liao, Chen-Yin, and 廖芝吟. "VoIP Dial Fraud Prevention and Detection." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/50557102922694736885.
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碩士大同大學
資訊工程學系(所)
100
Due to the low cost of VoIP, it attracts many companies to introduce the technology into the enterprise for internal use to reduce the cost of communication. However, it is quite often that the user confidential information is stolen. In this case, the hacker may impersonate the user to make high cost calls. The extra telephone charges must be paid by the user. This vulnerability of VoIP has also become a major threat of enterprise information security. This study first proposes the basic security setting, which is often overlooked, for enterprises to implement the VoIP system in order to avoid hacker attacks. For the situation that the user confidential information is being stolen and the hacker try to impersonate the user to make calls, this study proposes two monitoring rules. One is the detection of suspicious registration message such that we can detect in the early stage whether the hacker want to steal confidential information. Another rule is to detect user abnormal conditions to judge whether the account has been stolen and is used to call the high cost phone. The proposed rules can detect a problem and send message to notify administrator to process in advance. According to the experimental results, the more messages being collected, the detection rate will get higher.
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Lin, Jung-Cheng, and 林榮政. "Prevention of Fraud Crime Via Face Detection." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/44975943067784793774.
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碩士國立臺北教育大學
資訊科學系碩士班
103
Gang of scammers often defrauds people by pretending to be government officials,job employers,debtee or kidnapers for ransom.They swindle people into transferring money or handing in money,ID cards, deposit books and name chops,and also they use those confidential belongings to open a dummy account and withdraw money illegally. Automatic teller machine(ATM) is unable to identify and notify account users instantly, which has put people’s property at risk.In this study,Raspberry Pi catches face features and then identifies people immediately by its face-recognition technology.This instant face detection system can function as a pre-warning security devise to prevent crime of fraud as it can provide scammers,face features and photos to the police authorities. After all,an ounce of prevention is better than a pound of cure.
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Lin, Tzu-Kuei, and 林子貴. "Research on Prevention of Auto Insurance Fraud." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/68180778244282444623.
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碩士崑山科技大學
企業管理研究所
104
The growing incidence of insurance fraud has become one of today's crime issues, which not only endanger the insurance market stability, but also affect the economic order of the country. How to make the prevention and control strategies effective has become the focus of the worldwide Insurance Supervisory. This study used case study, literature review, in-depth interview, and focus group interview from the industry, government, and academic experts, explored the following study topics: 1. Where profit was to be gained, no moral sense. 2. Insurance fraud crime had continuously regenerated, which would only have the transition of crime type or have the evolution of trick. Crime itself would not disappear. 3. Only the man who was close to the problem could solve it. 4. Stepping out with cautions, patience, and self-restraint to walk far. 5. Take precautions, get prepared before pouring rain. 6. Integrate every and each one in the industry by sharing information. And hence derived the following feasible tactical actions: 1. Set up the particular unit and assign the person in charge to deal with the relative issues. 2. Enhance internal education and on-job training to build up the curb of the prevention. 3. Firm internal audit and control to maintain the order. 4. Design the product with prudence and cautiousness and establish the database of fraud feature to systematically nose the trick out in the first place. 5. Integrate the notification mechanism and make well use of insurance fraud prevention platform. 6. Regularly share and exchange the information with other industry and expert to follow current trend. 7. Urge the government to pay much more attention to fraud crimes and to promote fraud prevention and control in people’s mind. 8. Prosecute fraud offenders with appropriate statute and clause to deter violators in futures. Hope this study will provide the insurance industry, following researcher, and authorities a well reference on prevention and control of insurance fraud.
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SYU, RONG-TIAN, and 徐榮添. "Pattern and Prevention of Facebook Shopping Fraud." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/ha3z5n.
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碩士育達科技大學
資訊管理所
106
New gimmick of fraud case appears in the recent year, as era progresses, it evolves as well. According to National Police Agency, Ministry of the Interior, 165 anti-fraud counsel’s statistic shown: Fraud committed through social media (Facebook) is higher than auction website and has become the fraud ring’s favorite. From January to November, 2017, 4,275 cases of fraud have been committed. Regardless of government’s propaganda continuously reminding people, Facebook is just a social media and not shopping website, many people still uses Facebook to shop and become the victim of the fraud. Qualitative research method-semi-structured interview is used in this study, we divided Facebook fraud into, one-page advertisement, Facebook group buying, used item exchange, live online streaming etc. and interview both victims and officers to seek for ways to prevent fraud from happening. Research shown: Group buying or used item exchange uses rare item or price difference to attract victim. Then use common interest to gain their trust and led victims into the trap; one page advertisement uses pictures of celebrity or altered the news that victims believes it is used by celebrity or on the news and made the purchase. Victims usually don’t report the fraud to the police, instead, they take the matter into their own hand and more serious crime is committed as the result of it. The difficulties are police has many cases on hand and are committed in different ways. They are unable to gather enough information and look deeply into each case. Many cases are committed internationally and it is hard for the local police to solve the crime on their own. As the result, the public has negative impression that police are not seriously about solving the crime. The most effective ways to prevent Facebook fraud is to enhance Facebook user’s common sense on fraud and what to do if an user has become the victim of a fraud. Also work with popular social media group to publicize about fraud prevention and enhance the trust of the public towards the police solving the crime. Simplify the step to report a fraud and organized online fraud case from every cities and counties and restore judicial cooperation between China and Taiwan.
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WANG, YAW-HUEI, and 王耀輝. "The Causes and Prevention Strategies of Telephone Fraud." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/00351497100532315496.
Full textAbstract:
碩士國立臺北大學
犯罪學研究所
95
Telephone fraud has been a newly developing crime in recent years in Taiwan. Due to causing a lot of victims and money loss, it results in panic of the public and gets attention of the authorities. However, criminals of telephone fraud, who need not to present, cheat people by telephone , the public does not understand this kind of crime very much. This research expects to analyze crime pattern through interviewing with the criminals deeply. The study was based on in-depth interviews which selected five telephone fraud criminals to analyze the crime from criminals’ points of view. It generalizes the pattern of telephone fraud, the organization of telephone fraud, the interaction, psychology of telephone fraud criminal, etc.. It also discusses the rationalized crime strategy of telephone fraud criminal, crime course of analysis, interaction with the members and relationship with different groups. Finally, based on above result, this research establishes crime model of telephone fraud and describes overall crime process. And I propose the suggestion that generalizes 3C Prevention Strategies (construct, control and cooperation) to provide the practice unit for reference.
42
陳芳逸. "Embedded System-Based Home Phone Fraud Prevention Schem." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/nu29qd.
Full textAbstract:
碩士中央警察大學
公共安全研究所
104
Due to the development of information and communication technology, telecom service providers can provide consumers telecom service with more variety and lower cost. But the criminal types and method of telecom fraud also advance with times. Criminal organizations also use all kinds of communication channels to contact with victims, including emails, communication softwares, smart phones and traditional home phones. They use the telecom service provided by telecom service providers to avoid investigation, save communication cost and tamper the caller ID. And they try to gain the victim’s trust through well-designed script and lifelike voice and intonation on the phone. Typical cases include charitable fraud, emergency fraud, online auction fraud, intimidation fraud, tax fraud, and so on, these fraud techniques often exploit human weaknesses to achieve. In order to mitigate the loss of civil property and socio-economic from fraud, the official and private try to elevate the civil anti-fraud awareness through propaganda and education, they also use functions and services provided by smartphones to develop the fraud prevention and warning app, such as whoscall, so the anti-fraud prevention schemes on smartphones are literally mature, including caller ID blacklist filter and SMS fraud keywords detection. Conversely, there are no any relevant prevention schemes on traditional home phone, even it has become gradually declined, a large proportion of families still have it, and most of the users are elderly, they are regarded as high risk population. Therefore, this study tries to combine relevant techniques, such as speech recognition and keywords detection, and using the Raspberry Pi, to propose an effective method and construct a home phone fraud prevention scheme, wishing to prevent the home phone fraud crime effectively.
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CHEN, MIEN-TSUNG, and 陳綿宗. "Face Detection Technology In ATM Fraud Crime Prevention." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/14459111587198737807.
Full textAbstract:
碩士國立臺北教育大學
資訊科學系碩士班
104
Due to the fact of enhanced development of technology, the development of face recognition technology and graphics has been used in a variety of locations including entry security systems, advertising systems and parking license plate recognition systems etc. Despite this, this technology is yet to be widespread or have an in-depth application in the banking system. It is important to have face detection to track and find criminals. In this paper, face detection technology is used in the banking system to make analysis and discussion for crime prevention. It has been suggested to use Raspberry Pi face detection technology to be placed in Automatic Teller Machines (ATM) to “scan the face” instead of withdrawing from financial cards (non-card withdrawal). This is an early preventive mechanism which will replace the traditional post-investigation of fraud. By doing this, criminals are less likely to use ATMs for their own interests, there will be fewer perpetrators and ultimately, criminals will be apprehensive to use ATMs as a tool for withdrawal.
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WU, BANG-FAN, and 吳邦藩. "Research on Financial ATM Transfer Fraud Crime Prevention." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/s3nwz5.
Full textAbstract:
碩士銘傳大學
犯罪防治學系兩岸與犯罪防治碩士在職專班
107
Financial ATM transfer fraud has become the most serious crime type in Taiwan’s economic crisis one. Study the law of its occurrence, development and evolution, and take the opposite countermeasures. Another important way. Financial ATM is the core of the modern economy and occupies a very important position in the national economy. Set. Because of this, financial institutions as traditional currencies and securities are criminals. The sinner is jealous. Especially in recent years, financial fraud crimes have become increasingly rampant, and new ways of committing crimes The increase and the increasing harm have become a public hazard that threatens the healthy development of the economy and finance. It seriously affects China's financial security and even economic security. Therefore, this article is to study one. The special causes of financial fraud cases. II. Financial ATM transfer fraud. Criminal techniques and three specific measures and countermeasures are of great importance Meaning and role.
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Hsin, Tsui-Hua, and 辛翠華. "Financial Data Protection under Fraud Prevention--Centered around the Fraud Alert Information of Deposit Account." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/98686993213590791489.
Full textAbstract:
碩士中原大學
財經法律研究所
100
The use of the fraud alert information of deposit account is a kind of credit information exchanging mechanism, set on financial fraud prevention. This mechanism is based upon Article 45-2, Paragraph 2, of the Banking Act, and Regulations Governing Bank Handling of Accounts with Suspicious or Unusual Transactions promulgated pursuant to Article 45-2, Paragraph 3, of the Banking Act. As to the information exchanging, it is operated by automation system of Joint Credit Information Center ("JCIC"). According to the current situation, this mechanism operates against those deposit account holders, and set them in a restrict position. The question is, do those restrictions meet the principle of law reservation, the principle of proportionality and the due process of law? Moreover, whether if the efficient system of JCIC can also prevent the rights and interests of people from improper use of information when it plays the role as a valuable crime prevention tool of the government? This thesis is aim to balance the conflict between financial fraud prevention and data protection inside the mechanism through literature analysis, comparative study and the writer’s work experience with anti-fraud helpline 165 of National Police Agency. The reference materials such as books, periodical materials, papers, research reports, OECD 「1980 Guidelines on the Protection of Privacy and Trans-Border Flows of Personal Data」, FATF「40+9 Recommendations」and the Fair Credit Reporting Act , (15 U.S.C. § 1681) are included. Finally, the last part of this thesis draws the conclusions about the framework of legal protection for the mechanism.
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Ting, Shui-fu, and 丁水復. "Legal Prevention System of Newly Emerging Crime of Fraud." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/45584401485765643166.
Full textAbstract:
碩士國立中山大學
大陸研究所
93
Abstract The newly emerging crime of fraud is classified as a new form of crime. The type of fraud is just like an amoeba with unpredictable forms. This type of crime is also rare overseas. Since 1997 as economy evolves, electronics communication prospers and internet becomes more common in Taiwan, several new crimes of fraud such as lottery, credit mortgage, purchasing, or cell phone text messaging have started to emerge. Some common characteristics of these newly emerging crimes are the use of large volumes of counterfeit documents, fraudulent accounts or deceptive phone calls to fake any forged but vivid and intense scenarios that induce or threaten victims to transfer money into fraudulent accounts appointed by the criminal group and seriously breach people''s financial safety protected by law. Although a number of public order, electronic communication and financial authorities and businesses have already enforced internal policies to prevent the fraud. However a statistic collected by the criminal police department shows that the number of fraud cases has increased drastically by 42.6 times in the past 11 years. Due to large number of victims and the urgency pushed by the people and public opinion, The Executive Yuan of the Republic of China has established an “Anti-Fraud Cross Functional Coordination Meeting” to coordinate the process from the perspective of public policies. However the progress is generally considered slow. The crimes has penetrated to the society and stretched into numerous forms. It has even lead to negative social external effect. This study focuses on the legal prevention system of newly emerging crime of fraud and references to other related administrative laws. The main theoretical framework is based on the basic theory of administrative laws which include theory, organization, right, relief and supervision. Finally the purpose of the theoretical framework is to evaluate the followings: effectiveness of anti-fraud actions in Taiwan, completeness of the current regulations, cooperation of various government authorities, and cooperation between the private financial organizations and communications businesses. This study will also find out whether it will be effective to establish a public order committee under the Executive Yuan of the Republic of China or a national crime research institute as in other developed countries to support the government in fighting against crime; whether a “financial police department” is necessary; and how China and Taiwan can cooperate through multi-delegation to battle against the crimes conducted by criminals or fugitives from justice who hide at the other side of the shore.
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Pan, Wen-Chung, and 潘穩中. "Insurance Fraud Prevention from the Perspective of Insurance Law." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/89904647949592029943.
Full textAbstract:
碩士國立臺灣大學
法律學研究所
101
Insurance fraud which occurs frequently has been tackled by insurance practice and related regulations. With more observation, they put more efforts to establish the preventive norms, especially on the fraudulent claim after the occurrence of insurance accident. However, there are varieties of insurance fraud which is not limited to the cases mentioned above. Besides, according to Article 29 Section2 at Insurance Law, the insurance contract can survive even though the fraud done by the insured wrecks a havoc on the reliance between the insurer and insured, needless to say the insurer is able to terminate the contract by Insurance Law. Taiwan Insurance Law contains myriads of disadvantages. In lieu of these, it is suggested to adopt with some rule such as clausula rebus sic stantibus, the rule of continuous contract in civil law and regulations on special provisions in Insurance Law. Albeit, there are still insufficient to handle all problems. As to clausula rebus sic stantibus, the conditions of the rule is not so concrete and full of limitation to fulfill its purpose. Take the rule of continuous contract for another example, judges would be reluctant to utilize it because of lack of accurate regulations. Even though we put more hopes on special provisions in Insurance Law, it is still limited to Article 54-1and eventually becomes unavailable on solutions. With the perception of these problems, there is the tremendous amendment in Japanese Insurance Law in 2008, including the addition on fundamental termination regulation to provides with more concrete and instructive solutions to insurance fraud. In a nutshell, the thesis try to provides with legislative suggestion and proposes some drafts with the introduction these development to Taiwan Insurance Law .
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Ku, Hui-Chen, and 古慧珍. "Prevention of Internet Fraud--Focusing on the dummy account." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/48619870226570296728.
Full textAbstract:
碩士國立交通大學
管理學院碩士在職專班科技法律組
94
Along with the popularity, technology enhancement, rapid growth of users and expansion of spending time in the Internet, the activities in this virtual world have multiplied. Its negative side-effect nourished new types of crime. Among them, Internet fraud has posed a serious threat to the development of e-commerce. Moreover, the anonymity and the instantaneous features of the Internet hinder the crackdown against this crime. According to this research, up to 66.2 percent of all Internet fraud cases, there was dummy account involvement. Therefore, hypothetically, detecting dummy accounts should effectively prevent Internet fraud. In the light of Becker’s “rational crime model”, prevention policies would function in two methods; one is to reduce the illegal gains, the other one is to increase the penalty. Several prevention policies announced on May 8, 2005 and April 27, 2006 justified the mechanism for banks to temporarily freeze dummy accounts. Nevertheless, modifications to a certain degree should be made to those laws and regulations regarding abuse of the power of autorotation and the manipulation for inappropriate purposes. Furthermore, this research tried to review the effectiveness of such prevention policies and regulations. Apparently, according to the statistics, there hasn’t been any obvious result in deterring Internet fraud by implementing policies to track down dummy accounts. From the viewpoint of economic analysis of law, this study probed the reasons why the prevention policies failed. In addition, following the “rational crime model” and the rule of minimum prevention cost, we suggest that, in order to deter Internet fraud in the most cost-effective way, the audit and screening procedures of personal accounts should be tightened up and the penalty of dummy accounts vending should be increased.
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Liao, Yuan-hung, and 廖元宏. "Credit Card Fraud, Prevention and Counterfeit Immigration in Taiwan." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/41663817638744775398.
Full textAbstract:
碩士世新大學
法律學研究所(含碩專班)
93
The credit card is so popular currently around the world for it's ability to play an important role of convenient payment tool. With high development of technology and the coming of knowledge-economy, not only the credit card business has been diversified, but the fraud risk has increased continuously. Hence bank is facing the greatest challenge and focusing on how to manage and control the serious fraud risk, as well as to promote the service quality. In view of the increase in credit card issuing, utility ratio and also fraud cases, first of all, this research is going to analyze criminal types with respective characteristics, fraud skills and to discuss future development based on criminal psychology. As overseas fraud groups take chance to migrate credit card forgery skills into Taiwan and together to cooperate with local fraud groups, this has resulted in the increase of credit card fraud cases and damage of rights/interests to customers, and banks with bearing bad debt risk. Due to the fact that credit card crime has been internationalized and grouped, secondly, this research is also to point out current and future credit card problems and to work out the prevention and precaution. Finally, to gather people in public to look into seriously credit card crime and develop the strategy of precaution, and further to remove this negative image as " Taiwan is a Kingdom/Heaven of Fraud and Forgery" are main topics for the purpose of protecting the consumer market and promoting banking business and environment to be more competitive all over the word.
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Ching-Hai, Wu, and 吳清海. "The Research on Prevention Policy for Telephone Fraud Crime." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/58748085833121081139.
Full textAbstract:
碩士佛光大學
公共事務學系
95
Telephone fraud is different from traditional fraud in which victims and swindlers are face-to-face. This new type of fraud makes use of various media, such as the convergence of information and communication, mass media, telecommunication network and financial services, etc., to contact victims indirectly in order to take advantage of the weaknesses of human nature. Cheated by excellent manipulation skill, victims are trapped and give away their money. Telephone fraud not only seriously affects citizen’s daily life but also makes a great impact on the public order. Nowadays, almost everyone has ever received phone calls from swindler. They feel helpless and depressed, and don’t even dare to speak loudly on the phone in case they’ll suffer greater damage after offending the deception group. Though news media reports occasionally that the police have cracked fraud group cases, this doesn’t seem to be good enough since each one of us or our friends keeps receiving phone calls from swindlers. This article treats certain resolved fraud group cases in order to understand the structure of the criminal groups, criminal mechanism and motives. This article concludes the criminal pattern and further provides detective officers with practical investigative mode and methods. Thus this kind of criminal cases can be solved efficiently, and victims’ right can be protected. 81 telephone fraud cases and official documents were gathered and analyzed by content analysis. The factors from criminal locations were quantified, and the distributions were analyzed. From the data, the criminal patterns were induced, and accordingly, I constructed various kinds of investigative modes. Through experts’ instructions and professionals’ in-depth interviews, the criminal pattern and investigative modes were checked and modified, which makes the research results more complete and practical. Finally, the feasibility of the investigative mode would be tested via practice units’ handling and investigating telephone fraud cases.