Fraude

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ly a presentation of the results. Using computer-based analytic methods Nigrini's wider goal is
the detection of fraud, errors, anomalies, inefficiencies, and biases which refer to people
gravitating to certain dollar amounts to get past internal control thresholds.[32] The analytic
tests usually start with high-level data overview tests to spot highly significant irregularities. In a
recent purchasing card application these tests identified a purchasing card transaction for
3,000,000 Costa Rica Colons. This was neither a fraud nor an error, but it was a highly unusual
amount for a purchasing card transaction. These high-level tests include tests related to
Benford's Law and possibly also those statistics known as descriptive statistics. These high-tests
are always followed by more focused tests to look for small samples of highly irregular
transactions. The familiar methods of correlation and time-series analysis can also be used to
detect fraud and other irregularities. Forensic analytics also includes the use of a fraud risk-
scoring model to identify high risk forensic units (customers, employees, locations, insurance
claims and so on). Forensic analytics also includes suggested tests to identify financial statement
irregularities, but the general rule is that analytic methods alone are not too successful at
detecting financial statement fraud.[33] Notable fraudsters This section needs additional
citations for verification. Please help improve this article by adding citations to reliable sources.
Unsourced material may be challenged and removed. (December 2013) (Learn how and when to
remove this template message) This section includes a list of references, but its sources remain
unclear because it has insufficient inline citations. Please help to improve this section by
introducing more precise citations. (December 2013) (Learn how and when to remove this
template message) Gert Postel, German mailman who worked as a psychiatrist in different
hospitals. Frank Abagnale Jr., U.S. impostor who wrote bad checks and falsely represented
himself as a qualified member of professions such as airline pilot, doctor, attorney, and teacher.
The film Catch Me If You Can is based on his life.[34] John Bodkin Adams, British doctor and
suspected serial killer, but only found guilty of forging wills and prescriptions.[35] Eddie Antar,
founder of Crazy Eddie, who has criminal convictions on 17 counts and about $1 billion worth of
civil judgments against him stemming from fraudulent accounting practices at that company.[36]
[37] Jordan Belfort, "The Wolf of Wall Street", who swindled over $200 million via a penny stock
boiler room operation. The film "The Wolf of Wall Street" starring Leonardo DiCaprio is based on
his life and fraudulent activity. Cassie Chadwick, who pretended to be Andrew Carnegie's
illegitimate daughter to get loans. Columbia/HCA Medicare fraud. Columbia/HCA pleaded guilty
to 14 felony counts and paid out more than $2 billion to settle lawsuits arising from the fraud.
[38] The company's board of directors forced thenChairman and CEO Rick Scott to resign at the
beginning of the federal investigation; Scott was subsequently elected Governor of Florida in
2010. Edward Davenport self-styled "Lord"[39] nicknamed "Fast Eddie"[40] and "Lord of
Fraud"[41] from 2005 to 2009 he was the "ringmaster" of a series of advance-fee fraud schemes
that defrauded dozens of individuals out of millions of pounds.[42] He is said to have made
34.5 million through his various frauds.[43] Marc Dreier, Managing founder of Attorney firm
Dreir LLP, a $700 million Ponzi scheme.[44] Enric Durn defrauded Spanish banks and then gave
away the loaned money to anti-growth organizations. Bernard Ebbers, founder of WorldCom,
which inflated its asset statements by about $11 billion. Ramn Bez Figueroa, banker from the
Dominican Republic and former President of Banco Intercontinental. He was sentenced on
October 21, 2007 to 10 years in prison for a U.S. $2.2 billion fraud case that drove the Caribbean
nation into economic crisis in 2003. Martin Frankel, former U.S. financier, convicted in 2002 of
insurance fraud worth $208 million, racketeering and money laundering. Samuel Israel III, former
hedge fund manager who ran the former fraudulent Bayou Hedge Fund Group, and faked suicide
to avoid jail. Konrad Kujau, German fraudster and forger responsible for the "Hitler Diaries".
Kenneth Lay, the American businessman who built energy company Enron. He was one of the
highest paid CEOs in the U.S. until he was ousted as Chairman and convicted of fraud and
conspiracy, although, as a result of his death, his conviction was vacated.[45] Nick Leeson,
English trader whose unsupervised speculative trading caused the collapse of Barings Bank.
James Paul Lewis, Jr., ran one of the biggest ($311 million) and longest running Ponzi Schemes
(20 years) in U.S. history. Gregor MacGregor, Scottish conman who tried to attract investment
and settlers for the non-existent country of Poyais. Bernard Madoff, creator of a $65 billion Ponzi
scheme the largest investor fraud ever attributed to a single individual. Matt the Knife,
American con artist, card cheat and pickpocket who, from the ages of approximately 14 through
21, bilked dozens of casinos, corporations and at least one Mafia crime family out of untold
sums. Gaston Means, a professional conman during U.S. President Warren G. Harding's
administration. Barry Minkow and the ZZZZ Best scam. Michael Monus, founder of Phar-Mor,
which ultimately cost its investors more than $1 billion. F. Bam Morrison, who conned the town
of Wetumka, Oklahoma by promoting a circus that never came. Lou Pearlman, former boy-band
manager and operator of a $300 million Ponzi scheme using two shell companies. Frederick
Emerson Peters, American impersonator who wrote bad checks. Thomas Petters is an American
masquerading as a business man who turned out to be a con man and was the former CEO and
chairman of Petters Group Worldwide.[46] Petters resigned his position as CEO on September
29, 2008, amid mounting criminal investigations.[47] He later was convicted for turning Petters
Group Worldwide into a $3.65 billion Ponzi scheme[48] and was sentenced to 50 years in federal
prison. Charles Ponzi and the Ponzi scheme. Alves Reis, who forged documents to print
100,000,000 PTE in official escudo banknotes (adjusted for inflation, it would be worth about
US$150 million today). John Rigas, cable television entrepreneur, cofounder of Adelphia
Communications Corporation and owner of the Buffalo Sabres hockey team, defrauded investors
of over $2 billion and was sentenced to a 12-year term in federal prison. Christopher Rocancourt,
a Rockefeller impersonator who defrauded Hollywood celebrities. Scott W. Rothstein, a disbarred
lawyer from Ft. Lauderdale, Florida, who perpetrated a Ponzi scheme which defrauded investors
of over $1 billion. Michael Sabo, best known as a check, stocks and bonds forger. He became
notorious in the 1960s throughout the 1990s as a "Great Impostor" with over 100 aliases, and
earned millions from such. Alfredo Senz Abad who lied about bank loans, as a banker so that
some customers to the bank went to prison. Later on he was sentenced to prison, but managed
to get a pardon and kept his job. John Spano, a struggling businessman who faked massive
success in an attempt to buy out the New York Islanders of the NHL. Allen Stanford Self-styled
banker who sold fake certificates of deposit to people in many countries, raking in $7 billion to
$8 billion over decades. John Stonehouse, the last Postmaster-General of the UK and MP who
faked his death to marry his mistress. Kevin Trudeau, U.S. writer and billiards promoter,
convicted of fraud and larceny in 1991, known for a series of late-night infomercials and his
series of books about "Natural Cures "They" Don't Want You to Know About". Richard Whitney,
who stole from the New York Stock Exchange Gratuity Fund in the 1930s. Related Apart from
fraud, there are several related categories of intentional deceptions that may or may not include
the elements of personal gain or damage to another individual: Obstruction of justice 18 U.S.C.
704 which criminalizes false representation of having been awarded any decoration or medal
authorized by Congress for the Armed Forces of the United States See also Caper stories (such as
The Sting) Contract fraud Corruption Cramming (fraud) Creative accounting Crimestoppers
Deception Electoral fraud False Claims Act Federal Bureau of Investigation (FBI) Financial crimes
Forgery Fraud deterrence Fraud in the factum Fraud in parapsychology Fraud Squad (UK)
Friendly fraud Front running Geneivat da'at Great Stock Exchange Fraud of 1814 Guinness share-
trading fraud, famous British business scandal of the 1980s Hoax

CIFAS encontr que el nmero de casos reportados de fraude de identidad aument en un 57

por ciento entre 2014 y 2015. Partiendo de su base de datos de informes de 261 organizaciones,
CIFAS encontr que 148.463 personas reportaron haber robado su identidad en 2015, frente a
94.492 el ao anterior . El aumento de los medios de comunicacin social ha sido culpado. CIFAS
ha advertido que los sitios de medios sociales como Facebook, Twitter y LinkedIn se estn
convirtiendo en un "campo de caza" para los estafadores. [21]

Estados Unidos

La revisin del fraude de 2006 del gobierno de los Estados Unidos concluy que el fraude es un
crimen significativamente infra-reportado, y mientras varios organismos y organizaciones
estaban tratando de abordar el tema, se necesitaba una mayor cooperacin para lograr un
impacto real en el sector pblico. La magnitud del problema apuntaba a la necesidad de un
cuerpo pequeo pero de gran potencia para reunir las numerosas iniciativas de lucha contra el
fraude que existan.

Para establecer un reclamo de fraude, la mayora de las jurisdicciones en los Estados Unidos
exigen que cada elemento se alegue con particularidad y se demuestre por una preponderancia
de la evidencia, lo que significa que es ms probable que no que el fraude ocurri. Algunas
jurisdicciones imponen un criterio probatorio ms elevado, como el requisito del Estado de
Washington de que los elementos del fraude sean probados con evidencia clara, convincente y
convincente (evidencia muy probable), o la exigencia de Pennsylvania de que el fraude del
common law sea probado por claros y convincentes Pruebas. [23]

La medida de los daos en los casos de fraude se calcula utilizando la regla de "beneficio de la
negociacin", que es la diferencia entre el valor de la propiedad si se hubiera representado y su
valor real. Los daos especiales pueden ser permitidos si se demuestran proximamente causado
por el fraude del demandado y las cantidades de dao se demuestran con especificidad. Muchas
jurisdicciones permiten que un demandante en un caso de fraude busque daos punitivos o
ejemplares. [24]

De acuerdo con Bloomberg, las tasas de fraude de solicitud de prstamo de automviles en los
Estados Unidos ha ido aumentando constantemente en los ltimos aos. Este tipo de fraude se
espera que se duplique de aproximadamente $ 2-3 mil millones en 2015 a $ 4-6 mil millones en
2017. [25]

Costo

La organizacin tpica pierde el cinco por ciento de sus ingresos anuales al fraude, con una
prdida promedio de $ 160.000. Los fraude cometidos por propietarios y ejecutivos eran ms de
nueve veces tan costosos como el fraude de los empleados. Las industrias ms afectadas son la
banca, la manufactura y el gobierno. [26]

Tipos de actos fraudulentos

El falso uniforme muy decorado usado por un hombre que se hace pasar por un "Marine"
capturado por dos sargentos de artillera en Times Square en Nueva York, Nueva York.

Un posible trabajo fraudulento de "trabajo desde casa".

Vase tambin: Tipos de fraude

El fraude puede ser cometido a travs de muchos medios, incluyendo correo, cable, telfono e
Internet (delitos informticos y fraude de Internet). Las dimensiones internacionales de la web y
la facilidad con que los usuarios pueden ocultar su ubicacin, la dificultad de comprobar la
identidad y legitimidad en lnea y la simplicidad con la que los hackers pueden desviar
navegadores a sitios deshonestos y robar detalles de tarjetas de crdito han contribuido al
crecimiento muy rpido de Fraude de Internet. En algunos pases, el fraude fiscal tambin es
procesado bajo facturacin falsa o falsificacin de impuestos. [27] Tambin ha habido
"descubrimientos" fraudulentos, por ejemplo, en la ciencia, para ganar prestigio en lugar de
ganancia monetaria inmediata.

Movimientos antifraude

Ms all de las leyes que pretenden prevenir el fraude, tambin hay organizaciones
gubernamentales y no gubernamentales que tienen como objetivo luchar contra el fraude. Entre
1911 y 1933, 47 estados adoptaron el llamado estatuto de Blue Sky Laws [28]. Estas leyes fueron
promulgadas y aplicadas a nivel estatal y regularon la oferta y venta de valores para proteger al
pblico del fraude. Aunque las disposiciones especficas de estas leyes variaban entre los
estados, todas requeran el registro de todas las ofertas y ventas de valores, as como de todas
las sociedades de corretaje y corretaje de los Estados Unidos. [29] Sin embargo, estas leyes de
Blue Sky se encontraron generalmente ineficaces. Para aumentar la confianza del pblico en los
mercados de capitales, el Presidente de los Estados Unidos, Franklin D. Roosevelt, estableci la
Comisin de Valores de Estados Unidos (SEC). [30] La principal razn para la creacin de la SEC
fue regular el mercado de valores y evitar abusos corporativos relacionados con la oferta y venta
de valores e informes corporativos. A la SEC se le otorg el poder de licenciar y regular las bolsas
de valores, las compaas cuyos valores se negociaban en ellas y los corredores y distribuidores
que llevaron a cabo la negociacin. [31]

Deteccin

El precio de venta sugerido de un fabricante fraudulento en un altavoz.

Ms informacin: Tcnicas de anlisis de datos para la deteccin de fraudes

Para la deteccin de actividades fraudulentas a gran escala, se requiere un uso masivo del
anlisis (en lnea) de datos, en particular analtica predictiva o analtica forense. La analtica
forense es el uso de datos electrnicos para reconstruir o detectar el fraude financiero. Los pasos
del proceso son la recopilacin de datos, la preparacin de datos, el anlisis de datos y la
preparacin de un informe y