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 …

, nor of fraud, although there is a draft bill to establish the general offence of fraud; the link of corruption with bribes … or gifts seems to permeate all relevant statutory offences. Suggests that it is possible to follow the example of fraud …

Analyses the factors in Taiwanese credit card fraud, and gives case studies in order to classify the main types of … fraud; these include fraudulent use of other people’s cards, credit card applications with forged documents, use of credit …, fraud prevention mechanisms, establishing risk systems, management of merchants, and educational promotional activities …

fund fraud: put managers and staff under scrutiny for criminal convictions, perform due diligence and background tests …

Outlines the function of the European Anti‐Fraud Office, known as OLAF and created in 1999: to protect the finances of … the European Commission by fighting fraud, corruption and other irregular activities. Describes it as a “First pillar … criminals bent on agricultural trade fraud, tax evasion, cigarette smuggling and so on, and the finances of the EU are a highly …

. Describes the functional mechanisms for fighting fraud prior to the establishment of the EFCC, the functions and powers of the … properties. Cites anecdotal evidence of the Commission’s and other agencies’ crackdown on fraud, and makes recommendations for … strengthening the code of honour through a fraud prevention programme.  …

compliance mission to detect fraud in crop insurance, using corn as the crop studied and percentage of acres harvested as the key …

Focuses on a type of white‐collar crime known as occupational fraud, which is estimated to amount to 6% of total … costs of occupational fraud are extensive, that there exist related societal effects which are however unmeasurable with any … accuracy, that virtually no US organisational setting is immune from internal fraud, and that a variety of measures are needed …