Table of contents
Advance fee fraud: the big lie
Gerry SquiresNegotiable instruments by means of which large sums of money are transferred between banks have long been a source of fascination to the more sophisticated fraudsman. Careful…
Civil remedies for theft — issues for banks
Lista M. CannonThefts by employees raise interesting legal and practical issues for banks and other employers who wish to recover their money in civil actions. Immediately, there is the problem…
Opportunity makes a thief: a report on computer abuse in the UK
Chris HurfordThe results of the latest Audit Commission survey of computer fraud and abuse have been published in ‘Opportunity Makes a Thief — An Analysis of Computer Abuse’. This paper…
Plastic card fraud: a matter of intelligence
Derek J. OliverThis paper considers plastic fraud and, in particular, the fraudulent production of imitations and ‘white’ plastics. Countermeasures include the controls of card issuers and…
The use of audit software in fraud detection
Trevor WilliamsThis paper describes techniques for detecting fraud, irregularities and unusual transactions in computer systems by the use of software. Normally the data would be transferred…
Electronic bills of lading — planning for areas of risk
Åke NilsonThis paper explains how the uptake of electronic business practice in international trade is hindered by the difficulty of implementing an electronic equivalent of a document of…
The document examiner and fraud investigation
M.G. HallThis paper aims to give the Investigator of Fraud an appreciation of the sorts of assistance that the Forensic Document Examiner can offer him. It gives an indication as to the…
Purchasing and procurement fraud
David DaviesPurchasing and procurement fraud is a large area of fraudulent activity. It is one of the most prevalent types of fraud affecting British industry today. This paper highlights the…
Liberalisation of Bulgaria's foreign exchange regime and the prevention of money laundering
Svetla KonstantinovaSince 1991 Bulgaria has embarked upon legislative changes which mark the abandonment of centrally planned economic management in favour of free economic enterprise. This has…
Computer‐related crime: the role of control in its prevention, detection and correction
John MitchellThis three‐part briefing deals with the prevention, detection and correction of computer related crime by the application of straight‐forward control techniques. No attempt is…
ISSN:
1359-0790Online date, start – end:
1993Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider