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出典(authority):フリー百科事典『ウィキペディア（Wikipedia）』「2012/10/16 23:47:44」(JST)

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Law

In criminal law, a fraud is an intentional deception made for personal gain or to damage another individual; the related adjective is fraudulent. The specific legal definition varies by legal jurisdiction. Fraud is a crime, and also a civil law violation. Defrauding people or entities of money or valuables is a common purpose of fraud.

A hoax also involves deception, but without the intention of gain or of damaging or depriving the victim.

By region

United Kingdom

England and Wales and Northern Ireland

Main article: Fraud Act 2006

The government's 2006 Fraud Review concluded that fraud is a significantly under-reported crime, and while various agencies and organisations were attempting to tackle the issue, greater co-operation was needed to achieve a real impact in the public sector. The scale of the problem pointed to the need for a small but high-powered body to bring together the numerous counter-fraud initiatives that existed. Baker writes that the new offences are inchoate and therefore: "The new fraud offences are almost unlimited as to the dishonest conduct they criminalize. A particular problem with the new offences is that everyone is labelled the same. Those who attempt fraud are labelled as though they consummated their act of fraud." The National Fraud Authority was established as a result of this recommendation. Baker also writes that fraud by false representation is the offence that will do most of the work in the 2006 Act.

Serious Fraud Office

See Serious Fraud Office (United Kingdom) is an arm of the Government of the United Kingdom, accountable to the Attorney-General.

National Fraud Authority

The National Fraud Authority (NFA) is the government agency co-ordinating the counter-fraud response in the UK.

CIFAS - The UK's Fraud Prevention Service

CIFAS - The UK's Fraud Prevention Service, is a not-for-profit membership association representing the private and public sectors. CIFAS is dedicated to the prevention of fraud, including staff fraud, and the identification of financial and related crime.

Canada

Section 380(1) of the Criminal Code of Canada provides the general definition for fraud in Canada:

380. (1) Every one who, by deceit, falsehood or other fraudulent means, whether or not it is a false pretence within the meaning of this Act, defrauds the public or any person, whether ascertained or not, of any property, money or valuable security or any service,

(a) is guilty of an indictable offence and liable to a term of imprisonment not exceeding fourteen years, where the subject-matter of the offence is a testamentary instrument or the value of the subject-matter of the offence exceeds five thousand dollars; or

(b) is guilty

(i) of an indictable offence and is liable to imprisonment for a term not exceeding two years, or

(ii) of an offence punishable on summary conviction,

where the value of the subject-matter of the offence does not exceed five thousand dollars.

In addition to the penalties outlined above, the court can also issue a prohibition order under s. 380.2 (preventing a person from "seeking, obtaining or continuing any employment, or becoming or being a volunteer in any capacity, that involves having authority over the real property, money or valuable security of another person"). It can also make a restitution order under s. 380.3.

The Canadian courts have held that the offence consists of two distinct elements:

• A prohibited act of deceit, falsehood or other fraudulent means. In the absence of deceit or falsehood, the courts will look objectively for a "dishonest act"; and
• The deprivation must be caused by the prohibited act, and deprivation must relate to property, money, valuable security, or any service.

The Supreme Court of Canada has held that deprivation is satisfied on proof of detriment, prejudice or risk of prejudice; it is not essential that there be actual loss. Deprivation of confidential information, in the nature of a trade secret or copyrighted material that has commercial value, has also been held to fall within the scope of the offence.

United States

In the United States, common law recognizes nine elements constituting fraud:

1. a representation of an existing fact;
2. its materiality;
3. its falsity;
4. the speaker's knowledge of its falsity;
5. the speaker's intent that it shall be acted upon by the plaintiff;
6. the plaintiff's ignorance of its falsity;
7. the plaintiff's reliance on the truth of the representation;
8. the plaintiff's right to rely upon it; and
9. consequent damages suffered by the plaintiff.

To establish a claim of fraud, most jurisdictions in the United States require that each element be pled with particularity and be proved with clear, cogent, and convincing evidence (very probable evidence). The measure of damages in fraud cases is computed using the "benefit of bargain" rule, which is the difference between the value of the property had it been as represented and its actual value. Special damages may be allowed if shown proximately caused by defendant's fraud and the damage amounts are proved with specificity.

Cost of fraud

The typical organization loses five percent of its annual revenue to fraud, with a median loss of $160,000. Frauds committed by owners and executives were more than nine times as costly as employee fraud. The industries most commonly affected are banking, manufacturing, and government.

Types of fraudulent acts

Fraud can be committed through many media, including mail, wire, phone, and the Internet (computer crime and Internet fraud). The international dimensions of the web and ease with which users can hide their location, the difficulty of checking identity and legitimacy online, and the simplicity with which hackers can divert browsers to dishonest sites and steal credit card details have all contributed to the very rapid growth of Internet fraud. In some countries, tax fraud is also prosecuted under false billing or tax forgery. There have also been fraudulent "discoveries", e.g., in science, to gain prestige rather than immediate monetary gain.

Anti-Fraud movements

Beyond laws that aim at prevention of fraud, there are also governmental and non-governmental organizations that aim to fight fraud. Between 1911 and 1933, 47 states adopted the so-called Blue Sky Laws status. These laws were enacted and enforced at the state level and regulated the offering and sale of securities to protect the public from fraud. Though the specific provisions of these laws varied among states, they all required the registration of all securities offerings and sales, as well as of every US stockbroker and brokerage firm. However, these Blue Sky laws were generally found to be ineffective. To increase public trust in the capital markets the President of the United States, Franklin D. Roosevelt, established the U.S. Securities and Exchange Commission (SEC). The main reason for the creation of the SEC was to regulate the stock market and prevent corporate abuses relating to the offering and sale of securities and corporate reporting. The SEC was given the power to license and regulate stock exchanges, the companies whose securities traded on them, and the brokers and dealers who conducted the trading.

Fraud detection

For detection of fraudulent activities on the large scale, massive use of (online) data analysis is required, in particular predictive analytics or forensic analytics. Forensic analytics is the use of electronic data to reconstruct or detect financial fraud. The steps in the process are data collection, data preparation, data analysis, and the preparation of a report and possibly 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. 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.

Notable fraudsters

• Frank Abagnale Jr., US 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.
• John Bodkin Adams, British doctor and suspected serial killer, but only found guilty of forging wills and prescriptions
• Eddie Antar, founder of Crazy Eddie, who has about $1 billion worth of judgments against him stemming from fraudulent accounting practices at that company.
• 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. The company's board of directors forced then–Chairman and CEO Rick Scott to resign at the beginning of the federal investigation; Scott was subsequently elected Governor of Florida in 2010.
• Salim Damji is a convicted fraud artist who defrauded millions of dollars in an affinity fraud. The money came mostly from relatives and members of the close-knit Ismaili community. His $78 million scam was among the largest in Canadian history.
• Charles Dawson, an amateur British archeologist who claimed to have found the Piltdown man.
• Dimitri De Angelis, who claimed to be a highly successful music producer and used Photoshopped images of himself with various celebrities and influential figures to defraud investors of $8.505 million.
• Marc Dreier, Managing founder of Attorney firm Dreir LLP, a $700 million Ponzi scheme.
• Bernard Ebbers, founder of WorldCom, which inflated its asset statements by about $11 billion.
• Ramón Báez Figueroa, banker from the Dominican Republic and former President of Banco Intercontinental. Sentenced on October 21, 2007 to ten years in prison for a US $2.2 billion fraud case that drove the Caribbean nation into an economic crisis in 2003.
• Martin Frankel, former U.S. financier, convicted in 2002 of insurance fraud worth $208 million, racketeering and money laundering.
• Pearlasia Gamboa, president of the micronation of Melchizedek, hundreds of aliases; in 2002, one of Gamboa's banking and investor fraud schemes was described by the Italian newspaper La Republica as "one of the most diabolical international scams ever devised in recent years", and in 2000, the Asia Times described Gamboa's operations as "an astonishing series of worldwide swindles".
• Samuel Israel III, former hedge fund manager that ran the former fraudulent Bayou Hedge Fund Group, and faked suicide to avoid jail.
• Ashok Jadeja has been accused of cheating people from across India of scores of rupees on the pretext of having divine blessings.
• 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 America until he was ousted as Chairman and was convicted of fraud and conspiracy, although as a result of his death, his conviction was vacated.
• 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 US 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.
• Colleen McCabe, British headmistress who stole £½ million from her school.
• Gaston Means, a professional conman during U.S. President Warren G. Harding's administration.
• Matt the Knife, American born 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.
• 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 $300 million Ponzi scheme using two shell companies.
• Frederick Emerson Peters, US 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. Petters resigned his position as CEO on September 29, 2008, amid mounting criminal investigations. He later was convicted for turning Petters Group Worldwide into a $3.65 billion Ponzi scheme 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.
• Joseph Rothe, of Fonthill, Ontario, ordered to pay $500,000 in restitution, received a four-year prison sentence, along with Ewaryst Prokofiew, of Mississauga, Ontario, in the biggest GST fraud in Canadian history. Code named Project Phantom for the lengthy police investigation, the organizers lined up a steady supply of vehicles that were to be sold at the auctions. The cars never materialized and were never purchased. But the operators of the fraud claimed that they had been sold, and because of the natives' tax-exempt status were able to claim the GST exemption. Authorities could only guess at the full loss sustained by the Canada Revenue Agency. Madam Justice Lynda Templeton of Superior Court said the scheme siphoned at least $11-million from Ottawa, possibly a great deal more.
• 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" over 100 aliases, and earned millions from such.
• John Spano, a struggling businessman who faked massive success in an attempt to buy out the New York Islanders of the NHL.
• John Stonehouse, the last Postmaster-General of the UK and MP who faked his death to marry his mistress.
• Kevin Trudeau, US 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".
• Andrew Wakefield, UK physician who claimed links between the MMR vaccine, autism and inflammatory bowel disease. He was found guilty of dishonesty in his research and banned from medicine by the UK General Medical Council following an investigation by Brian Deer of the London Sunday Times.
• 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
• Electoral fraud
• False Claims Act
• Federal Bureau of Investigation (FBI)
• Financial crimes
• Fraud deterrence
• Fraud in the factum
• Fraud in parapsychology
• Fraud Squad
• 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
• Identity management

• Impersonator
• Internal Revenue Service (IRS)
• Interpol
• Journalism fraud
• Money laundering
• Organized crime
• Phishing, attempt to fraudulently acquire sensitive information
• Political corruption
• Quatloos.com
• Racketeer Influenced and Corrupt Organizations Act (RICO)
• SAS 99
• Scam
• Secret profits
• Shell company
• Swampland in Florida
• The National Council Against Health Fraud
• Tobashi scheme, concealing financial losses
• U.S. Securities and Exchange Commission (SEC)
• United States Postal Inspection Service
• United States Secret Service
• White-collar crime

Notes

References

• Fred Cohen Frauds, Spies, and Lies – and How to Defeat Them. ISBN 1-878109-36-7 (2006). ASP Press.
• Green, Stuart P. Lying, Cheating, and Stealing: A Moral Theory of White Collar Crime. Oxford University Press, 2006. ISBN 978-0199225804
• Review Fraud – Alex Copola Podgor, Ellen S. Criminal Fraud, (1999) Vol, 48, No. 4 American Law Review 1.
• The Nature, Extent and Economic Impact of Fraud in the UK. February, 2007.
• The Fraudsters – How Con Artists Steal Your Money(ISBN 978-1-903582-82-4) by Eamon Dillon, published September 2008 by Merlin Publishing

External links

• Association of Certified Fraud Examiners
• Immigration Marriage Fraud Amendments of 1986
• FBI Home page for fraud
• U.S. Department of Justice Fraud Section

English Journal

• Best practices for scholarly authors in the age of predatory journals.

• Beall J1.
• Annals of the Royal College of Surgeons of England.Ann R Coll Surg Engl.2016 Feb;98(2):77-9. doi: 10.1308/rcsann.2016.0056.
• 'Continuous effort, not strength or intelligence, is the key to understanding our potential.' Margaret J Wheatley. The focus of any academic or research author is to share his or her findings, and to gain respect and reward for publishing. The ideal journal is one that not only publishes an article
• PMID 26829665

• Is it possible to screen for milk or whey protein adulteration with melamine, urea and ammonium sulphate, combining Kjeldahl and classical spectrophotometric methods?

• Finete Vde L1, Gouvêa MM, Marques FF, Netto AD.
• Food chemistry.Food Chem.2013 Dec 15;141(4):3649-55. doi: 10.1016/j.foodchem.2013.06.046. Epub 2013 Jun 20.
• The Kjeldahl method and four classic spectrophotometric methods (Biuret, Lowry, Bradford and Markwell) were applied to evaluate the protein content of samples of UHT whole milk deliberately adulterated with melamine, ammonium sulphate or urea, which can be used to defraud milk protein and whey conte
• PMID 23993532

• Structural adaptations of two sympatric epiphytic orchids (Orchidaceae) to a cloudy forest environment in rocky outcrops of Southeast Brazil.

• Moreira AS1, Filho JP, Isaias RM.
• Revista de biologia tropical.Rev Biol Trop.2013 Sep;61(3):1053-65.
• The survival of plants in epiphytic environments depends on vegetative adaptations capable to defraud different stresses. Based on the structural diversity of the Orchidaceae, the current study has the objective of relating the anatomical structure of Dichaea cogniauxiana and Epidendrum secundum wit
• PMID 24027907

Japanese Journal

• 【同志社刑事判例研究会】他人名義の預金口座開設による預金通帳の交付と詐欺罪の成否

• 奥村 正雄,オクムラ マサオ,Okumura Masao
• 同志社法學 58(5), 409-425, 2006-11-30
• NAID 120002642133

• 他人名義の預金口座開設による預金通帳の交付と詐欺罪の成否 : 最高裁平成一四年一〇月二一日第二小法廷決定 (平成一三年(あ)第一二七七号、住居侵入、窃盗、有印私文書偽造、同行使、詐欺、建造物侵入被告事件、刑集五六巻八号六七〇頁) (同志社刑事判例研究会)

• 奥村 正雄
• 同志社法學 58(5), 2083-2099, 2006-11
• NAID 110006199764

• 中学校「家庭生活」領域の授業実践による意識の変容(第2報) : 「家庭の経済」における学習効果と意識

• 滝山 桂子,田部井 恵美子
• 日本家庭科教育学会誌 37(2), 61-67, 1994-08-20
• … Subject matter adopted mainly on defraud businesses, changes of decision-making were confirmed before and after teaching with significant differene. …
• NAID 110001158742

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