Describes the 1985 Roskill Committee Report on Fraud Trials as a success: of its 112 recommendations only two were not … implemented. Explains why Roskill is nevertheless often criticised: there is a lack of resources for fraud investigation, while … the amount of computer‐generated data in modern fraud cases is huge, and the demands on the jury much greater. Outlines …

Defines fraud as deliberate deception to obtain illicit material gain, and includes embezzlement and asset … misappropriation in the definition. Assesses what constitutes auditors’ breach of duty to clients, and who is responsible for fraud … prevent fraud; these include lack of clear responsibility for preventing it, and regarding security as too expensive. Argues …

successful legitimate business venture and the successful fraud. Design/methodology/approach – The paper questions whether the …

posed by ECM and accordingly fails to manage those risks. Models for a Fraud Policy and a Fraud Policy Statement are set out … and a higher priority for fraud on the Government agenda for policing is advocated. Originality/value – The paper … addresses the impact fraud has on business and the economies of the world and highlights the threat of financial crime which is …

Purpose – The purpose of this paper is to discuss credit card fraud in Trinidad and Tobago. Design …/methodology/approach – The paper describes credit card typologies in Trinidad and Tobago and the existing law governing such fraud. It outlines … the success and inadequacies of the enforcement machinery and issues involving credit card fraud detection and prevention …

federal statutes punishing fraud and extortion to combat the influence of organized criminal groups in certain American labor … published judicial decisions to explain how prosecutors have used fraud and extortion offenses in novel ways on a case … Congress of the merit of looking at fraud and extortion in new ways, federal prosecutors have carried out the intent of the …