Taxonomy of Fraud
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Office of the Attorney -General
OFFICE- OF THE,, ATTORNEY- - ---- -GENERAL I -- ' . Department of Law , . - I - Fi~cal ,Year 1993 Annual Report Grant Woods - -A!torney Genera_} Grant Woods Attorney General Robert B. Carey J.M. Howard First Assistant Attorney General Special Counsel Civil Division · Criminal Division H. Leslie Hall Michael C. Cudahy Chief Counsel Chief Counsel Human Services Division Management Services Cecil B. Patterson Thomas G. Augherton Chief Counsel Chief of Administration TRANSMITTAL LETTER STATE OF ARIZONA OFFICE OF THE ATTORNEY GENERAL GRANT WOODS MAIN PHONE: 542-5025 ATTORNEY GENERAL 1275 WEST WASHINGTON, PHOENIX 85007-2926 TELECOPIER : 542-4085 November 5, 1993 The Honorable J. Fife Symington Governor of Arizona State Capitol, Executive Tower 1700 W. Washington Phoenix, Arizona 85007 Dear Governor Symington: I am pleased to submit to you the annual report of the Office of the Attorney General, as required by ARS § 41-194(B). During the past fiscal . year, this administration continued its focus of protecting Arizona's citizens through aggressive enforcement of state laws and providing quality legal representation to state agencies. We have vigorously defended Arizona's environment by prosecuting those that destroy our natural resources, pursued dozens of companies and individuals who prey on unsuspecting consumers, and convicted many notorious criminals for the heinous crimes they perpetrated. We concentrated our administrative efforts into implementing cost-saving measures that allow us to prioritize our resources into retaining and compensating top-quality \egal staff. Loss of well-trained, experienced attorneys from the Attorney General's Office to higher paying private and public sector positions continues to be a problem that requires close scrutiny by the Legislature. -
Willing to Be Scammed: How Self-Control Impacts Internet Scam Compliance
Running head: Willing to be scammed: how self-control impacts Internet scam compliance Willing to be scammed: How self-control impacts Internet scam compliance Submitted by David Modic to the University of Exeter as a thesis for the degree of Doctor of Philosophy in Psychology In September 2012 This thesis is available for Library use on the understanding that it is copyright material and that no quotation from the thesis may be published without proper acknowledgement. I certify that all material in this thesis which is not my own work has been identified and that no material has previously been submitted and approved for the award of a degree by this or any other University. Signature: ………………………………………………………….. 2 WILLING TO BE SCAMMED WILLING TO BE SCAMMED 3 Abstract At any given moment in time, there are people complying with fraudulent requests (i.e. scams) on the Internet. While the incidence rates are low (between five and ten percent of the population becoming victims on a yearly basis), the financial and emotional consequences can be high. In this Thesis we composed a unified theory of which factors made individuals more likely to comply with scams and what psychological mechanisms are unwittingly employed by con-men to make their (illegitimate marketing) offers more enticing. The strongest overall predictor of scam compliance (i.e. the extent to which an individual is likely to comply with fraudulent requests) was the level of self-control, regardless of the observed stage of a scam. On the basis of previous research, we postulated and have empirically shown that falling for a scam is a 3-stage process (i.e. -
Protect Yourself. Don't Be a Victim of Fraud
ROCIC • REGIONAL ORGANIZED CRIME INFORMATION CENTER • www.riss.net Tips to Protect Yourself ►Don’t Be A Victim! ROCIC • REGIONAL ORGANIZED CRIME INFORMATION CENTER • www.riss.net Protect Yourself • Don’t Be a Victim of Fraud 1 Table of Contents Con Artists and FlimFlams • 3 Bank Examiner • Broken Bottle Scam • Caller ID or Spoofing • C.O.D. Scam • Diversion Burglary • Door-to-Door Solicitor • Fortune Telling Fraud • Handkerchief Switch • Jury Duty Scam • Latin Lotto • Lottery Scams/Foreign Lottery • Lotteries • Pickpocket Diver- sion • Pigeon Drop • Police Follow-Up Scam • Recovery Rooms • Rock in a Box • Sweet- heart Swindle Con • Three-Card-Monte • Toner Rooms • Truck Stop Three-Card-Monte • Yellow Page Advertising Scheme Business and Investment Fraud • 17 Business Fraud • Telemarketing Fraud • Nigerian Letter or 419 Fraud • Advance Fee Schemes • Fake Check Scam • Redemption/Strawman/Bond Fraud • Letter of Credit Fraud • Prime Bank Note Fraud • Ponzi Schemes • Pyramid Schemes • Market Manipula- tion or Pump and Dump Fraud Identity Theft • 29 Fraud Against Senior Citizens • 30 Counterfeit Prescription Fraud • Funeral and Cemetery Fraud • Fraudulent Anti-Aging Products • Reverse Mortgage Fraud • Long Term Care Insurance Fraud Telemarketing Fraud • 36 Automobile Insurance Fraud • 42 Medical and Insurance Fraud • 46 Medical Equipment Fraud • Medicare Fraud • Dental • Medical Identity Scams • False Medical Claims • Discount Cards for Medical Insurance • Obamacare Scams • Medicare Scams • Workers Compensation • Stolen Premiums • Crooked Doctors and Lawyers Travel Industry Fraud • 57 Social Media Fraud • 61 Computer Fraud • 63 Internet Fraud • 65 Internet Auction Fraud • Internet Non-Delivery of Merchandise • Credit Card Fraud • Internet Investment Fraud • Preventing Online Fraud Home Improvement Fraud • 71 REGIONAL ORGANIZED CRIME INFORMATION CENTER • A RISS Center Protect Yourself • Don’t Be a Victim of Fraud 2 Sources of Information Many of the narratives for electronic or Internet fraud came from the FBI website at www.fbi.gov. -
Pizzagate / Pedogate, a No-Nonsense Fact-Filled Reader
Pizzagate / Pedogate A No-nonsense Fact-filled reader Preface I therefore determine that serious human rights abuse and corruption around the world constitute an unusual and extraordinary threat to the national security, foreign policy, and economy of the United States, and I hereby declare a national emergency to deal with that threat. —Trump Executive Order 13818, Dec. 20, 2017 Pizzagate means many things to many people, the angle of the lens may be different, but the focus zeros in on a common body of incontestable facts. The fruit of top researchers collected in this reader allows you to compare, correlate and derive a flexible synthesis to suit your needs. An era of wild contradiction is upon us in the press. The psychopathic rumblings that pass for political discourse bring the artform of infotainment to a golden blossoming. A bookstore display table featuring The Fixers; The Bottom-Feeders, Crooked Lawyers, Gossipmongers, and Porn Stars Who Created the 45th President versus Witch Hunt; The Story of the Greatest Mass Delusion in American Political History are both talking about the same man, someone who paid for his campaign out of his own pocket. There were no big donors from China and the traditional bank of puppeteers. This created a HUGE problem, one whose solution threatened the money holders and influence peddlers. New leadership and a presidential order that threw down the gauntlet, a state of emergency, seeded the storm clouds. The starting gun was fired, all systems were go, the race had begun. FISAs and covert operations sprang into action. The envelopes are being delivered, the career decisions are being made, should I move on or stay the course. -
United States District Court for the District of Massachusetts
Case 1:09-cv-12146-GAO Document 108 Filed 08/03/11 Page 1 of 71 UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MASSACHUSETTS TIMOTHY W. HILL, et al., ) Plaintiffs, ) ) v. ) Master Docket No. 09cv12146-NG ) STATE STREET CORPORATION, et al., ) Defendants. ) GERTNER, D.J.: TABLE OF CONTENTS MEMORANDUM AND ORDER RE: MOTIONS TO DISMISS SECURITIES ACTION AND ERISA ACTION August 3, 2011 I. BACKGROUND ...................................................... -3- A. FX Practice .............................................. -3- B. The Over-Charge.......................................... -5- C. Conduits & Investment Portfolio .............................. -6- D. June Stock Offering........................................ -8- E. Market Crash and State Street Losses......................... -10- F. California Attorney General's Action and Press Release .......... -12- G. The State Street Corporation Salary Savings Plan & ERISA ....... -13- H. Instant Litigation ......................................... -15- II. DISCUSSION ....................................................... -15- A. Exchange Act............................................ -15- B. Heightened Pleading Requirements........................... -16- C. Foreign Exchange (FX) Practice............................. -17- 1. Plausible and Particularized Allegations of Fraud and False and Misleading Statements ..................... -19- a. Contractual Obligation............. -20- b. Plausible Theory of Fraud.......... -21- c. Evidentiary Sources............... -24- 2. Materiality ................................. -
Office of the Attorney General
OFFICE OF THE ATTORNEY GENERAL Department of La,w Fiscal Year 1992 Annual Report Grant Woods Attorney General Grant Woods Attorney General Robert B. Carey First Assistant Attorney General Civil Division Crimin al Divi sion J M. Howard Michael C. Cudahy Chi ef Counsel Chief Counsel Human Services Division Management Services Cecil B. Patterson, Jr. Thomas G. Augherton Chief Counsel Chief of Administration Transmittal Letter OFFICE OF THE ATTORNEY GENERAL GRANT WOOD S MAIN PHONE : 542-5025 ATTORNEY GENERAL 1275 WEST WASHINGTON, PHOENIX 85007 TELECOPIER : 542-4085 October 15, 1992 The Honorable J. Fife Symington Governor of Arizona State Capitol, Executive Tower 1700 W. Washington Phoenix, Arizona 85007 Dear Governor Symington: I am pleased to submit to you the annual report of the Office of the Arizona Attorney General, as required by ARS § 41-194.B. These are difficult financial times for Arizona Government, and I appreciate the support offered by your office and members of the Arizona Legislature to ensure thoughtful funding decisions regarding the Law Department's budget. · I can assure you the men and women of the Attorney General's Office, attorneys and support staff alike, are committed to serving the continuing needs of our state client agencies as well as the needs of all Arizonans. During the past fiscal year, this administration continued to focus on increased civil rights protection for the citizens of our state and continued aggressive education and protection of consumers. The Arizona Legislature's passage of the equivalent legislation to the federal Americans With Disabilities Act, following the previous session's passage of the federally equivalent Fair Housing Act, has proven Arizona to be a leader in enacting in1portant civil rights protections for its citizens. -
Zerohack Zer0pwn Youranonnews Yevgeniy Anikin Yes Men
Zerohack Zer0Pwn YourAnonNews Yevgeniy Anikin Yes Men YamaTough Xtreme x-Leader xenu xen0nymous www.oem.com.mx www.nytimes.com/pages/world/asia/index.html www.informador.com.mx www.futuregov.asia www.cronica.com.mx www.asiapacificsecuritymagazine.com Worm Wolfy Withdrawal* WillyFoReal Wikileaks IRC 88.80.16.13/9999 IRC Channel WikiLeaks WiiSpellWhy whitekidney Wells Fargo weed WallRoad w0rmware Vulnerability Vladislav Khorokhorin Visa Inc. Virus Virgin Islands "Viewpointe Archive Services, LLC" Versability Verizon Venezuela Vegas Vatican City USB US Trust US Bankcorp Uruguay Uran0n unusedcrayon United Kingdom UnicormCr3w unfittoprint unelected.org UndisclosedAnon Ukraine UGNazi ua_musti_1905 U.S. Bankcorp TYLER Turkey trosec113 Trojan Horse Trojan Trivette TriCk Tribalzer0 Transnistria transaction Traitor traffic court Tradecraft Trade Secrets "Total System Services, Inc." Topiary Top Secret Tom Stracener TibitXimer Thumb Drive Thomson Reuters TheWikiBoat thepeoplescause the_infecti0n The Unknowns The UnderTaker The Syrian electronic army The Jokerhack Thailand ThaCosmo th3j35t3r testeux1 TEST Telecomix TehWongZ Teddy Bigglesworth TeaMp0isoN TeamHav0k Team Ghost Shell Team Digi7al tdl4 taxes TARP tango down Tampa Tammy Shapiro Taiwan Tabu T0x1c t0wN T.A.R.P. Syrian Electronic Army syndiv Symantec Corporation Switzerland Swingers Club SWIFT Sweden Swan SwaggSec Swagg Security "SunGard Data Systems, Inc." Stuxnet Stringer Streamroller Stole* Sterlok SteelAnne st0rm SQLi Spyware Spying Spydevilz Spy Camera Sposed Spook Spoofing Splendide -
An Investigation of Fraud in Nonprofit Organizations: Occurrences and Deterrents
An Investigation of Fraud in Nonprofit Organizations: Occurrences and Deterrents by Janet Greenlee, Mary Fischer Teresa Gordon,* and Elizabeth Keating The Hauser Center for Nonprofit Organizations Harvard University December 2006 Working Paper No. 35 * Corresponding author – Teresa Gordon, Professor of Accounting, University of Idaho, College of Business & Economics, P O Box 443161, Moscow, ID 83844-3161, Tel: (208) 885-8960, Fax: (208) 885-6296, E-mail: [email protected] Acknowledgements: We would like to thank the Association of Certified Fraud Examiners for permitting the use of their proprietary data in this paper. Brief Biographies for Authors (As of June 28, 2006 and subject to revision/up-dating: one author is out of country) Janet Greenlee, CPA, is Associate Professor of Accounting at the University of Dayton in Ohio. She received her PhD in Accounting from the University of Kentucky, her MBA from UCLA and her MSW from West Virginia University. Mary Fischer, CGFM, is professor of accounting at the University of Texas at Tyler. She received her PhD from the University of Connecticut. She is past-president of the Government and Nonprofit Section of the American Accounting Association. Teresa P. Gordon, CPA, is professor of accounting at the University of Idaho. She received her PhD from University of Houston. She is currently a member of the Accounting Principles Council of the National Association of College and University Business Officers. Elizabeth K. Keating, CPA, is the Eli Goldston Lecturer on Law at Harvard Law School and a Senior Research Fellow Assistant at the Hauser Center for Nonprofit Organizations. She received her PhD in management from the Sloan School of Management at MIT and her MBA from the Stern School of Business at New York University. -
Bank Frauds: Emerging Challenges in India
Journal of Xi'an University of Architecture & Technology Issn No : 1006-7930 Bank Frauds: Emerging Challenges in India Saurabh Krishna BBA.LL.B.(Hons.) Law College Dehradun, Uttaranchal University, Dehradun, Uttarakhand, India [email protected] Dr Razit Sharma Assistant Professor Law College Dehradun, Uttaranchal University, Dehradun, Uttarakhand, India [email protected] Abstract- The banking sector is again in the limelight, especially as we stand today on the brink of the fourth industrial revolution. The banking system plays an important role in promotion of economic growth not only by channelling savings into investments but also by improving the allocation of financial resources into the stressed-out sectors of the industries. An efficient banking system is now considered as a necessary pre condition for the growth of a country in a stable manner. In any case, this has not come without its due part of traps. Nearby the rapidly creating money related industry, fraud in Indian banks have seen a rising example and there is a basic need to fix up the budgetary region in India, given the stunts including countless crores of rupees being revealed in the continuous past. This paper makes an undertaking to review and dismember the examples of cheats tormenting the money related territory and its activity in the diligent climb of non-performing assets in India. The examination reasons that the amount of cheats tormenting the Indian budgetary division is on a consistent rising starting late provoking a climb in Non-advantage assets and truly influencing productivity of the monetary territory in India. Stringent movement by pros close by finding new strategies for coercion expectation and abatement is the primary course forward for securing the legitimacy of Indian banks and surrendering a corrective touch to the monetary division of the India. -
Tackling Fraud in the Charity Sector a Summary of Conference Proceedings
Tackling fraud in the charity sector A summary of conference proceedings Making your money count SUPPORTED BY This guide is for trustees and senior managers of charities in England and Wales as well as their professional advisors. It highlights the main learning points from the first national conference on charity fraud held in late 2015, and provides signposts to extra sources of information, support and best practice. It concludes with a summary of top tips for preventing, detecting and responding to fraud. ABOUT THE ORGANISERS Charity Commission The Charity Commission registers and regulates charities in England and Wales. It ensures that charities meet their legal requirements and provides guidance to help them run themselves as effectively as possible while preventing abuse (including fraud). gov.uk/government/organisations/charity-commission Fraud Advisory Panel The Fraud Advisory Panel is an independent voice of the anti- fraud community. It champions anti-fraud best practice and works to improve fraud awareness, understanding and resilience. fraudadvisorypanel.org Published February 2016 © Fraud Advisory Panel 2016 All rights reserved. If you want to reproduce or redistribute any of the material in this publication you should first get the Fraud Advisory Panel’s permission in writing. Laws and regulations referred to in this Fraud Advisory Panel publication are stated as at 1 February 2016. Every effort has been made to make sure the information it contains is accurate at the time of creation. The Fraud Advisory Panel cannot guarantee the completeness or accuracy of the information in this publication and shall not be responsible for errors or inaccuracies. -
Profiling Money Laundering in Eastern and Southern Africa
List of Tables - Profiling Money Laundering in Eastern and Sout... file:///Users/mbadenhorst/Documents/websites/iss/pubs/Monogr... LIST OF TABLES Published in Monograph No 90, December 2003 Profiling Money Laundering in Eastern and Southern Africa Edited by Charles Goredema CHAPTER 3 Table 1 The two typologies in terms of environment, qualities and variables Table 2 Unauthorised expenditure in government departments 1999–2000 (in million $) Table 3 Companies contracted to import maize Table 4 Over-invoicing of imports into Taznania from the UK Table 5 Under-invoicing of exports from Tanzania into the UK CHAPTER 4 Appendix A Suspicious transactions reported to the SAPS 1997–2001 CHAPTER 5 1 of 2 2011/03/02 2:39 PM List of Tables - Profiling Money Laundering in Eastern and Sout... file:///Users/mbadenhorst/Documents/websites/iss/pubs/Monogr... Table 1 Spot sale contract between Pattni and Central Bank of Kenya CHAPTER 8 Table 1 Amounts in US$ millions Figures Figure 1 Where is the money? Figure 2 Outgoing and incoming money laundering circle 2 of 2 2011/03/02 2:39 PM 6 Profiling Money Laundering in Eastern and Southern Africa ABBREVIATIONS AND ACRONYMS AML anti-money laundering BOT Bank of Tanzania BWP Botswana pula CAG Controller and Auditor-General CCU Commercial Crimes Unit CFT combating the financing of terrorism CHIPS Clearing House Interbank Payments System CRDB Co-operative Rural Development Bank DRC Democratic Republic of Congo ESAAMLG Eastern and Southern African Anti-money Laundering Group FATF Financial Action Task Force on Money Laundering -
Consequences of Bank Frauds on the Growth of Nigerian Economy Iyodo, Baba Yaro, Agbaji, Joseph Simon & Abu, Adegede Suleiman Dept
G.J.C.M.P.,Vol.5(4):19-28 (July-August, 2016) ISSN: 2319 – 7285 Consequences of Bank Frauds on the Growth of Nigerian Economy Iyodo, Baba Yaro, Agbaji, Joseph Simon & Abu, Adegede Suleiman Dept. of Banking & Finance, Faculty of Management, Sciences, Kogi State University, Anyigba, Nigria Abstract This paper analyzes and examines the consequences of bank frauds on the growth of the Nigerian economy. In recent years, frauds in Nigeria banking sector seemed to have assumed a frightening dimension and to a large extent, the confidence the general public reposes in it, is put in jeopardy. The scope of the study is 1995 to 2014. Secondary data is being used for the study. Regression analysis and SPPS application soft ware is being used for data analysis. The study reveals that bank fraud have negative and significant consequences on the growth of Nigerian economy. The ability of banks to promote growth and development in any economy is a function of the extent to which financial transactions are carried out with trust, confidence and least risk. These no doubt requires a safe and sound banking practice which many of the banks in Nigeria today have despised to their own peril. The study recommends that the regulatory authorities of banks in Nigeria need to improve on their supervision, careful when recruiting employees, wonderful results alone is not enough, but fear of God and integrity of employees should be considered. The paper concludes that the battle for the preclusion, uncovering and retribution of fraud offenders must be fought to reduce the temptation to commit fraud and to increase the chances of detection.