Essays on Fraud

(1.) While the streets, courthouses and jails are the areas and locations that are commonly associated with the workings of the criminal justice system; two less recognized but equally relevant locations are the labs, examination rooms and computers of the criminalist and the criminologist. A criminalist, more popularly known as the forensic scientist, is a person that employs science, technology and expertise to identify, examine, and analyze criminal evidence and present their findings to a range of information consumers (Kaci, 1998). For example, a criminalist’s analysis of evidence at a crime scene can assist police officers in determining ...

Corporate Social Responsibilities and Ethics

The concept of (CSRs) means that companies, organizations and/or societies have both societal and ethical responsibilities stretching beyond their existing economic responsibilities (Tuan, 2012). It requires these organizations to elaborate how they understand their responsibilities in efforts to including other stakeholders like customers, employees, local communities, customers, state governments, suppliers, international organizations among others. CSR stresses the need for organizations to behave like good corporate members of the society or citizens, by not only complying with laws and policies but also conducting their activities in ways protect the environment and other resources. Ethics may be seen as the fundamental ...

The issue of online credit card fraud has become one of the major crimes that can easily be committed using the internet. Due to the lack of policies and laws to prevent the crime, the number of victims continuous to increase since most sale transactions can be completed online using the internet. Online credit card fraud poses damage to the public but requires federal legislation to prevent future crimes. There is lack of corrective mechanisms to deter the proliferation of the online credit card fraud to prevent damage to future victims. The article of Segal, Ngugi & Mana (2011) explains ...

About the paper

Embezzlement, funds misappropriation, cheating! - Whatever the method or whatever the name you give it, corporate frauds are rampant and an ugly truth associated with the market around the world. As soon as the news of any such scandal is exposed, newspapers and social media turn aggressive on deciding what went wrong and who did it? Irrespective of the eventual outcome of such scandals, it is the shareholders that suffer the billion dollar losses and a lost faith in the Wall Street. Unfolding such events takes us to the traces of Enron and Wordlcom. However, there were also healthcare ...

Literature Review

Forensic accounting is currently being applied to tackle issues of fraud in the entire world. Various empirical studies have been performed on the use of forensic accounting methods in fraud investigation. For instance, Dube, Njanke and Mashayanye (2009) in their study regarding the effectiveness of forensic auditing in preventing, detecting and investigating bank frauds, wanted to establish the extent to which the forensic auditors can fulfill their mandate using the forensic accounting techniques. Their study used personal interviews, questionnaires and document review as the data collection instruments. Applying a sample of twenty forensic auditors from ten commercial banks, three ...

Summary

According to the article by SmartCEO (2014), occupational fraud remains a big issue in today’s business. Occupational fraud generally refers to intentional employee misdemeanor which results in loss of money by a business. In most cases, such frauds go unnoticed and are usually discovered either accidentally or through the actions of a whistleblower. The article suggests that smaller entities are at a higher risk compared to larger ones. Occupational fraud also occurs across all industries and geographic areas. It means that this issue not only affects businesses in a particular industry but all industries in general. Business owners ...

According to Merriam-Webster Online Dictionary «to plagiarize» means to use someone else’s words or scientific ideas and present them as one’s own, without providing proper citation and acknowledgment of the original source. It is strictly forbidden to plagiarize, because the person, who plagiarizes another researcher’s work, commits literary theft ("Plagiarize"). Plagiarism is considered to be a fraudulent act, since it involves stealing someone else’s ideas and lying about it ("What is Plagiarism?"). If the original research was recorded in a book, article or any other source, it becomes an intellectual property of the author, which ...

Abstract

Executive Compensation is too high in almost all cases. This level of compensation affects all the levels of the company as there is a great disparity in the level of CEO compensation and the other employees of the company. In some cases employees have been let go because the CEO is the first to receive the large salary. Executive compensation is determined in some cases by the competition. Consultants are used to extrapolate the compensation at various companies and relate it to the other CEO's as an effort to level the playing field. However many times a consultant uses ...

Introduction

Different offenses are usually characterized by different characteristics. These are traits that have been found in most of the investigations of the crimes. In this essay the crimes discussed include sexual assault, murder, terrorism, acquisitive crime and organized crime. It also explains the ethical considerations for psychological interviewers and criminal investigators, the collateral information needed in investigations and offers recommendations to the criminal investigation process. Sexual assault is a type of crime that involves forced sex or non-consensual sex. Sex assault differs from sexual harassment since sexual harassment doesn’t necessary involve having of sex that is, it involves ...

Virtue Ethics

The Merriam-Webster Dictionary interprets the words “truthful” and “truthfulness” as such which “contain, tell, or express the truth” (n.d.). Basically, the word “truth” stands for a situation where something or someone depicts sincerely any unfolding of events free of deception or fraud which cannot be told about Enron’s business. The story states that the first stage of the company’s business engagement involved the energy market and in particular, trading in gas (specifically, it included a commercial chain of purchasing gas from producers and then selling it back to utilities companies) (Healy & Palepu, 2003). In other words, Enron ...

Introduction:

This paper seek to address the concept of outsourcing information and technological products and services, as a structural business change that will enhance the delivery of quality and tailored insurance products and services to our clientele. This report substantiates the economic benefits of outsourcing information and technological products from India, against the risks involved and the best recommendations that will effectively guide the process.

IT needs in the insurance industry:

Across the insurance industry, there are a number of important IT needs, which include systems maintenance and repair, system development, training, research and development, data engineering and consultancy services, data mining, network management and others ( ...

Change of Business Entity

Introduction Starting a business as a sole proprietor has its advantages and disadvantages and with development, it is normal for entrepreneurs to consider converting to other business types that have better terms. Some of the primary benefits of this sort of business include; the owner has full control of the company operations, can sell or transfer ownership, and does not incur tax whatsoever. Furthermore, the entrepreneurs spend less on acquiring the legal documents as compared to the other types of business. However, entrepreneurs operating in sole proprietorship are held responsible for any business debt or liability unlike the other ...

1. Introduction Undeniably, the heart of the corporate business world is accounting; however, auditing plays an indispensable role in accounting. It serves as the watchdog for all the stakeholders against any malpractices. In a nutshell, auditing serves to protect the interest of the stakeholders. However, the practice is not without some regulations and standards for quality and performance measurement and control. Auditing standards generally form the basis against which audits’ quality are not only performed but also judged. Almost all institution have adopted some forms of auditing standards and principles. A notable feature, however, is that such standards vary ...

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Research Findings. The phenomenal rise and downfall of WorldCom will go down in history as one of the most turbulent times witnessed in corporate America. The issues related to WorldCom, brought to light many ethical dilemmas, which professionals in the Accounting and Internal Audit functions face, in their working life. The internal auditing function is an activity which helps an organization, by improving its operations and achieves that by implementing systematic processes and a disciplined approach to risk management, control and governance. ...

Background

Earnings Management Earnings management could be defined as activities that involve legal and reasonable management the ultimate aim of which is to achieve financial results that are not only predictable but also very much stable. We wouldn’t be wrong if we said that earnings management is the complete opposite of management which involves illegal activities and financial representations which do not reflect the true and accurate economic state of the company. These types of activities are also very commonly phrased as ‘cooking the books’. Earnings management could ultimately turn into a problem with the money making goals set ...

The world of finance and accounting is ever and continuously growing. This is thanks to the solid trend of globalization or the interconnectivity of countries and the number of people who are becoming more financially proficient. In this paper, the author argues why the world needs a universally accepted accounting theory. In the most basic sense, accounting theories are sets of principles or frameworks used to study and explain the application of numerous financial concepts. There are, of course, mainstream and alternative theories of accounting. The importance of accounting theories can be emphasized in the process of financial reporting— ...

INTRODUCTION

There are several advantages of doing an analysis of a business before taking the business online. The first and foremost is to verify that the business is one that is suitable for online sales. A SWOT (Strengths, Weaknesses, Opportunity, Threats) analysis will give a good indication of the fit for the products in that market environment.

Advantages versus disadvantages

A SWOT analysis takes time and money to perform. Some entrepreneurs are not capable of doing the analysis on their own so they have to pay for a consultant. If the owner is familiar and does not have the time to dedicate the ...

Interpersonal physical violence (committed against women and children)

Human trafficking and concomitant criminal sexual exploitation of women and children in the XXI century is becoming the fastest growing and highly lucrative activity for transnational organized crime. Statistical data of different sources irrefutably specify on the tendency of increasing human trafficking in many countries of the world. It is necessary, to mark that this crime is not a problem of one state and an issue that has gained an international dimension. The danger of human trafficking is that the buyer gets as a result of the deed of sale full control over the victim and may dispose of ...

Find and explain three advantages and three costs of utilizing websites like Alibaba to export and import.

Benefits “E-commerce, by changing the way companies around the world do business, makes trade easier and cheaper” (Daniels, Radebaugh, & Sullivan, 2013, pp. 560-562). You or goods will be publicized especially rapid through Ali’s engine. No matter that you are ‘Not so great’ in Information Technology, what you do are simply provide your information and images, and then the remainder will be arranged and accomplished through Alibaba. Promptly you will have your website and what more? You and your goods will spontaneously be in the Top World Class Search Engines others search tools links that you still never understand ...

Introduction

The misappropriation of assets involves the misuse or theft of the organization’s cash or non-cash assets by the fraudulent organizational leaders or employees. On the other hand, financial statement fraud involves deliberately misstating or omitting information in the financial reports of the organization. These economic crimes have numerous undesirable impacts on the businesses. For instance, the companies, which fall victim to asset misappropriation suffer huge losses. Financial statement fraud and asset misappropriation also undermine the integrity, credibility, transparency, and quality of the process of financial reporting (Vlad, Tulvinschi, and Chiriţă 268). As an outside consultant to Hollate Manufacturing, ...

Introduction

The Bernie Madoff scandal was a Ponzi scheme involving Bernard L. Madoff Investment Securities LLC. The company was a Wall Street investment firm that was founded by Bernie Madoff himself. This scandal is considered the largest Ponzi scheme ever that ended up costing investors $64.8 billion. The main people involved were Bernie Madoff, his accountant David Friehling, and Frank DiPascalli. The three were responsible for paying investors with the investors own money rather than the profits. Madoff ended up telling his sons about the scandal. They reported him to the authorities and Madoff was arrested the next day. Madoff ...

Introduction

The Kudler Fine Food Virtual Organization is comprised of the various department that includes sale, accounting, operation, marketing, finance, and customer service, etc. the paper aims to offer a change proposal for accounting and sale department of Kudler. The objective of this proposal is to convince the top management for the implementation of the change management program in accounting and sale department. Therefore, for the attainment of the objective the paper has been set out into four segments. First identifies the need for change and in result opportunities. The second segment demonstrates the dimensions of change. The third section ...

Internal Controls

The recent journal article under consideration is titled, “Internal Control and Audit Program Effectiveness: Empirical Evidence from Jordan”, by Fawzi Al Sawalqa and Atala Qtish. The authors investigate the association between some elements such as control environment, risk assessment, and control activities of the modern internal control system used in organizations and the effectiveness and accuracy of audit procedures in Jordan. The authors use 43 usable questionnaires to get responses from professional auditors across Jordan. The study results indicate that the risk determination through internationally acceptable procedures does not necessarily mean an effective audit program (Al Sawalqa & Qtish 128). ...

In the modern world, there is an increasing demand for well-organized and motivated teams. People who work in teams are really efficient within the business environment. Usually, good teams are chosen to perform the tasks rather than single individuals, especially in the innovative spheres. Such groups include professionals with different skills who seek to achieve the best general results. Through the team cooperation it is easier to avoid serious mistakes. That is why employers prefer to hire teams for working on some specific projects. Therefore the best teams are more likely to get the jobs, but let us to ...

Introduction

In the recent years, forensic accounting has acquired a great deal of attention from scholars belonging to several countries. Forensic accounting is a specialty in the field of accounting, which involves professional accounting skills for resolving potential civil or criminal litigation, such as lost profit and loss accounts, income statements, assessment of internal controls, assets, fraud and other finance-related transactions (Ozkul & Pamukcu, 2012, p. 23). The word ‘forensic’ refers to any information meant for use in the courts as evidence. Forensic accounting has become a limelight due to an increase in white-collar crimes as law enforcement institutions have failed ...

Online Credit Card Fraud

Importance Online credit card fraud happens when someone steals other’s credit card information to make purchases. The online credit card fraud is important because it is easier to fraud anonymously, or tracking someone over the internet and prosecuting them is complicated and requires technical knowledge. Online credit card fraud can hit anyone who makes their payments online. The problem is greater for digital products as credit card companies refuse to provide much needed protection to the sellers (Brabazon et al., 2007). As credit card transitions are prevalent for global payments, there have been increased cases of online credit ...

What are the main problems of the US Health Care System?

The U.S. government and many organizations in the country are working on the betterment of the healthcare system. Most of the healthcare facilities are owned and run by private sector organizations. The U.S. spends a huge amount on healthcare per capita and on healthcare as percentage of its Gross Domestic Product (GDP) (Baumol and Blinder 467). However, the country is still facing many problems in healthcare system. Lack of health insurance coverage is one of the most important problems faced by healthcare system in the U.S. It has been reported that in 2011, the U.S. healthcare expenditures were about ...

Development of sciences, broad distribution of scientific methods make academics mediate about research ethics. The ethic problematics gains a special acuteness and popularity with the rapid growth of the qualitative research methods. Researching various sensitive topics in the scientific world, the ethical divisiveness quite clearly manifests itself with multiple methodological decisions. Ethics (from Greek “etika”) is a philosophical discipline learning morale and virtues. In the sphere of modern scientific activity, ethics deals with peculiarities of moral relations inside the scientific community, determining codes of conduct, norms and rules. Social sciences worldwide accumulated substantial experience in dealing with this problem. ...

Organizational Culture

Introduction Over the years, culture has shaped human existence as well as all the other aspects of human life. Culture can be defined as the set of moral values, beliefs and understanding that is mutually understood by the members of an organization. As such, organization culture relates to what members of an organization share in common. An organization culture can be revealed easily by observing what members of an organization wear to work, the time they report and leave work, behavior at work, what they talk about and even how the office space is divided among many other aspects ( ...

Impact of Data analytics over the Banking Industry (global)

Answer. Data analytics can be defined as a scientific process for scrutiny of raw data to gather conclusive patterns and reports with respect to the desired contexts. The use of data analytics in business owes its origin to the need of analyzing collected data by business for finding patterns, trends, correlations and cause interpretation regarding business practices. The primary challenge of data analytics comes in terms of the speed, variety, and size of data gathered by business and required analytical tools for facilitating decision making on the basis of such analytics. Hence, we can say that along with the ...

Ethical and legal issues are among the most important elements to consider in designing marketing communication strategies. In many instances, the success or failure of marketing communication strategies is largely influenced by ethical and legal issues that may arise. There are many ethical and legal issues that need to be considered when designing marketing communication strategies. Since marketing communication pertains to promoting products primarily through advertisements, marketing professionals should avoid exaggerated or misleading statements about their products. Many pharmaceutical companies who engage in direct-to-consumer marketing approach, for instance, are guilty of misleading consumers into buying their drugs without revealing ...

Personal Statement of Interest

__________ School of Law

Office of Admissions

__________ University Personal Statement of Interest __________ School of Law

Office of Admissions

Becoming an attorney was never a professional path that I considered as a young girl growing up in Armenia. I spent the first 17 years of my life in a beautiful and ethereal Eurasian country that has the distinction of possessing a rich and diverse cultural history that predates to ancient times. In 2010, my family and I made the difficult transition of immigrating to the United States (U.S.). Suddenly, I was an Armenian teenager living in the fast-paced and cosmopolitan New York City, quite ...

Still archrivals, the USA and Russia have not only the different perception of the political world making for their incompatibility, but also quite different political cultures. Liberty-wise, the USA is an oasis of human rights and liberties while, in Russia, people are sometimes not even at liberty to leave the country for a holiday. The USA scores much higher on the index of equal money-earning and political opportunities. Russia tops the USA with regard to corruption and the lack of the rule of law, the latter being important in the west. Beyond that, the USA is a resident’ centric, ...

Netsky and Sasser Worms

The earlier versions of the Windows operating contained several network-based vulnerabilities. On many occasions in the 2000s malicious scripting programs commonly known as worms exploited these vulnerabilities. The most prolific of these worms were Netsky and Sasser Worms. Although these worms were differently functioned, their basic structure was the same. Evidently, both worms shared the same creator in Sven Jaschan. The Netsky worm’s distribution depended on email communications. It was an attachment will be active if opened. Once opened, it would search all the email addresses and dispatch copies of itself to all the addresses. The damage was ...

The genre of dark comedy is a fascinating subset of the standard comedy film, combining elements of drama and dark subject matter with comedic elements of the absurd and ironic to create unique works that poke fun not only at the foibles of mankind, but the inherent silliness of extremely serious things. Dark comedy can take many forms, and both American and English sensibilities in particular have their own attitudes and characteristics in their own examples. Two of the most well-regarded dark comedy films of recent years are 1996’s Fargo (directed by the Brothers Coen) and 2008’s ...

Voting Machines

An election is the primary means by which the voters give their mandate towards the formation of a government as a whole. In this sense elections are the means of communication between the government and the people who are governed. An election allows the citizens of a nation to be represented inside the political institutions. In democratic societies the citizens have their constitutional right to vote. In democratic systems the voting is a fundamental right of the citizens, and the right to vote symbolizes the expression of sovereignty of the people in the management of the public affairs. An ...

The issue of digital crimes and terrorism has been on the increase as a result of technological advancement. A number of forecasts on digital crime and terrorism have been made. These forecasts include:

The issue of espionage will continue to widen into arenas of economics, information warfare, and intellectual property theft.

The use of networking by terrorist to accomplish their missions will continue to increase. Uses of technological-based instruments to surreptitiously get information, or destroy information and technological communications by criminals and terrorists and also by anarchists and patriots will continue to increase rapidly.

Computers will increasingly be used by entrepreneurial crime groups as their criminal instrument

Computer hackers will continue to emerge around the world, thus increasing the risks of malicious attacks. Virtual crimes against people will increase rapidly ...

What is management override?

 Management override is typically used in internal controls. It is, therefore, referred to as the potentiality of an organization’s management to control accounting records. A governance body also can effectively monitor and manage accounting reports. Management override is also used in fraud prevention. Furthermore, it is the responsibility of an organization’s management to establish fraud-related financial statements. 

What is earnings management

Earnings management is an accounting technique. As a technique, it is typically used to aid in the production of financial statements considered ideal to a business. That is, the statements are supposed to ...

Virtue Theory

As a human being like Bernard Madoff, he is a businessperson with immoral business conduct. His immoral business conduct is a result of his defective character. He desired for power, fame, money, and abundant lifestyle. All his ambition became a vanity that created a trap and nothing left for him is the difficulty to break free. Moral philosophers categorized his character as vices. Vices are the perfect opposite of virtues. Vices are bad habits of character with its ...

Ashford University

In the analysis of personal organizational ethics, it is important to consider the identification of the key problems that relates to the business ethics of the organization. With these two organizations, the Visayan Forum Foundation, Inc and Jollibee Foods Corporation, both have its key problems. The key problems are the core targets to evaluate the stands of the organizations, how they responded to the problems legally, socially, and politically. Consequently, from the individual responses of the organizations on legal, social, and political perspectives, ethnographic researchers can provide reflections and criticisms of their actions based on the ...

There are different levels of inherent risk in the different business process in Helecom. Inherent risk that could be caused as a result of the organizations’ management structure are low. The structure is well defined with the normal managerial positions of a telecommunications company. No added questionable positions that could be a means of carrying out fraudulent activities are added upon the organizational structure. The possibility of inherent risk is average when it comes to the financial analysis. The financial statements have been prepared according to the normal accounting standards and there is a good chance they were done by a professional. This further ...

ABSTRACT

Frederick Douglass was a great man and truly brilliant public speaker, who spent his life working to abolish slavery and guarantee equal citizenship rights for blacks. He did not make a moral argument for nonviolence although he strongly denounced the United States for betraying its own principles of liberty and democracy for all. In his rhetorical situation, he was addressing white audiences that he hoped would be sympathetic to their cause, and had strong criticism for white Christians who had often been indifferent to the situation of blacks and failed to live up to the highest principles of their faith. ...

Amidst controversies on the use of electronic voting machines, the 2012 Presidential Elections pushed through with reports of computer glitches occurring in several voting precincts across the United States, raising alarm as citizens lined up to cast their votes. One such occurrence happened in Pennsylvania where the voter reported about a faulty voting machine that highlighted Romney's name when selecting Obama's name (Jauregui). Although the malfunctioning voting machine was immediately fixed, residents recall Gov. Tom Corbett's comment that although Obama leads by almost five points in state polls, "[Pennsylvania's] electoral votes would go to Romney" (qtd. in Jauregui). Similar happenings ...

What is Card Not Present fraud? This is a kind of fraud that involves the unauthorized use of a debit or credit card details to perform a transaction in a non face-to-face setting. This unauthorised activities are usually done without the knowledge of the actual owner of the card. Today, majority of the CNP fraud occurs via the internet while a few occur via call centers operations and through mail. The fact that the merchant doesn’t have the opportunity to inspect the credit or card physically is the reason while it is named “card not present”. Who bears the risk of loss ...

White collar crimes are unethical or illegal acts that infringe public trust or the fiduciary relationship that exists between members of public and organizations or individuals in organizations for the benefit of the organizational or personal gain. Ponzi schemes are white collar crimes because they are often committed by people within organizations or people who create organizations with the aim of committing financial fraud.

A Ponzi scheme is a fraud relating to investment where investment organizers make payments of alleged returns to current investors from funds that new investors contribute. The investment organizers usually attract new investors by undertaking ...

Introduction

This chapter gives an analysis of the results of the study to derive insights on why insider threats remains to be one of the leading and challenging security issues to deal with. The results of the study present a vague picture of what motivates insider threats in private organizations. The questions of why, what and how will be answered with references to the data obtained from the study. This section also demonstrates the actions taken by organizations and tries to link it with theoretical frameworks and pool of knowledge developed by earlier scholars.

Analysis

The belief that insider threats ...

Introduction

Physicians, health care centers; other health providers conduct their businesses of medicine provisions in a more efficient, and effective manner through engaging and managing their businesses and health care data documents to inform them of everything they do. When health care businesses engage their business using the information, technology they make their business operation more efficient and effective. Through use of health care It solutions, the health care providers make their health provisions quality. The results of using IT solutions in health care include improvement access to patient health care data. The data concerning patients such as their personal history ...

Introduction

The importance of the legal environment in business is not only paramount to functioning as a watchdog for unethical, and harmful behavior by big corporations and governmental figures today, but also serves as setting the climate to reduce or deter felonious operational practices. In other words, persons in positions which gives them easy access to abuse funds, lie in accounting records, or devise fraud schemes involving illegal acts, laws help accomplish order and administer proper conduct. Everyone remembers the insalubrious case of the Enron Corporation. This case involved gross ...

The problem of identity theft has become a popular crime in the United States and other countries in the last decade. More individuals are losing their personal information because of cyber criminals who source the innocent victim’s social security number, bank account numbers, names, and credit card numbers. This personal information is then used for different reasons. But, despite the number of reasons for engaging in identity theft, it is the victims who suffer the consequences as they lose their identity in a number of ways. This growing white collar crime is popular among criminals who seek to use the ...

My name is (name) and I was charged with a crime in July of 2004. At that time I was a single parent with one child in college and another living at home. I also had my brother living with me at the time as well. It is unfortunate that it was my brother that reported me the San Diego Fraud Unit, but I was charged with living fraudulently in my mother’s home. My mother purchased this home in 1997 and transferred power of attorney to my control in an attempt to convince me to move to California. However, my ...

Introduction:

The act of deception of another human being through the use of electronic mail is known as email fraud. The idea of deceiving people online became effective immediately after the introduction of email as a source of communication. As the curiosity of people increased, so did an obsession of hitting the jackpot of luck through the internet by winning a lottery or by winning a vacation, pretty much an idea of anything that could lure people into believing they have won something precious was brought to use.

In the today’s world email frauds have taken a very different and ...

Unethical Behaviors Involved

Madoff accountant Paul Konigsberg was charged for helping Benerd Madoff, a convicted swindler to deceive thousands of customers in the Ponzi scheme. Konigsberg role included defrauding customers by falsifying records and participating in conspiracy. Thus, he failed in his duties as accountants and favored backdating clients accounts statements. He did this to curb losses of millions of dollars, factious trades and conjured profits. Konigsberg is the 15th person to be charged with the Bernard L. Madoff Investment Securities LLC. fraud. Together with Frank DiPascali, Konigsberg assisted Madoff to manipulate trades and backdating of documents. This aided Bernard L. Madoff Investment ...

Introduction

Several past decades have been characterized by a rapid increase in availability and the level of development of computer technology. The increased availability of both computer technologies and information about them called forth the development of such forms of criminal activities as computer fraud and computer crime. Rapid developments in new technologies call forth difficulties related to defining the terms “computer crime”. According to C.Franklin (2006), computer crime is the one, which uses or focuses on a computer for the purposes of criminal act. (p.8). Such synonyms as digital crime or cybercrime can be also used. The list of cybercrimes’ types ...

The healthcare sector is a crucial department in any organisation. Poor health of the workers leads to the reduction of their performance and overall economic loss. Health care providers have the mandate of ensuring that their services are of the highest quality. Health Insurance Portability and Accountability Act (HIPAA) legislation were formed to ensure proper checks and balances in the mode of handling sensitive client information. Health Insurance Portability and Accountability Act, also known as Public Law 104-191[H.R .3103] / The Kennedy-Kassebaum bill, came into law on August 21, 1996. The US congress passed HIPAA for five main ...

The global economy and the rapid emergence of technology facilitated the possibility of becoming involved in international or global business operations, generating increased productivity by exploring global resources, but also increasing the rates of criminality. The business environment is directly associated with a prevailing type of crime – the corporate and white-collar crime. Less known by societies throughout the world because in general in has non-violent consequences, corporate and white-collar crime produce victims of fraud, scams, bribery, blackmail throughout the world. However, these types of crimes ...

Section 1.0 Executive Summary

Previously Merchant’s Bank of Halifax, the Royal Bank of Canada was founded by 134 Halifax businessmen was founded in 1869. However, it was later changed to its present name in 1901. In 1941, RBC became the largest bank in Canada moving in parallel direct as Canada as far as the economy is concerned. With its headquarter based in Toronto, Ontario Canada, RBC is able to cater to 15 million highly diverse clienteles needing different services as indicated in the organization’s five business segments given its highly diversified and competent 79,000 workforce. At present, RBC thrives in ...

Introduction

Recently, the problem of corporate crime and ethical misconduct had seriously aggravated. More often ethical misconduct and non-compliance occurs in the field of environmental regulation, health care, securities law, and safety regulations. Nowadays whistleblowing is recognized as a tool of detection and prevention of malpractice and corruption. The motivations of whistleblowers are different including protection of human rights, fairly paly, disclosure of malpractices, human safety, and adherence to laws. Thank to whistleblowers, corruption practices are revealed. Meanwhile, whistleblowers often suffer from the disclosures they initiated because disclosure meets with resistance from the side of corrupted structures. Therefore, whistleblowers ...

Introduction

Fraud waste and abuse are always a big issue in the healthcare sector across the world. According to the research carried out by centers for Medicare and Medicaid services, taxpayers lose billions of dollars annually due to fraud waste and abuse. The estimated amount lost within CMS ranges between three and ten percent. The private sectors are not spared by this menace either. Private players such as self-insured companies and managed care organization are struggling in trying to find out an effective way of managing fraud waste and abuse. The effects of fraud, waste and abuse in the health sector ...

The United States of America has three cardinal branches of the criminal justice system. These include law enforcement agencies like the police, the courts system and the correctional system. Given that it is a democratic country, the United States’ criminal justice system is founded on the tenets of the rule of law. Therefore, all these three critical organs of the government must carry out their constitutional and statutory mandate within the confines of federal and state laws. Indeed, the criminal justice system is configured in a way that it enables both levels of government to function in an efficacious ...

The article From White-Collar to Red-Collar Crime discusses the dangers which white-collar criminals may pose. Although typically assumed to be nonviolent offenders, that when threated with the prospect of being caught and imprisoned, many white-collar criminals are willing to resort to committing very violent acts. The article describes the violent acts committed by white-collars criminal moving into the violent crime arena as red-collar crime.

Perpetrators of white collar crime are not all high level executives anymore. Technology has made it easier for ‘street criminals’ to commit white-collar crimes. Many people including those in law enforcement may be under ...