Assesses the arguments for and against the establishment of an Economic Crime (or Fraud) Commission and relates these … to the Roskill Committee Report’s recommendation for an independent body to monitor the effectiveness of how fraud case … were conducted. Surveys the changes in the fraud scene in the fifteen years since Roskill: for instance, England and Wales …

Defines on‐book and off‐book fraud: the former occurs when theft takes place after the recording of money on the victim … company’s books, the latter when it occurs after recording, and types of such fraud can involve billing, payroll, expenses …, cheque tampering, and register disbursement. Describes methods of investigating off‐book fraud: financial statement analysis …

Standard (SAS). Indicates however auditors may lack sufficient training to recognise or understand fraud, and that accounting … students at universities should have anti‐fraud education. Outlines the provision of the new SAS 99, which requires the audit … have to question more directly in their investigations of fraud risk, and the SAS introduces the “fraud triangle” and …

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 …