The Fraud Management Lifecycle Theory: A Holistic Approach to Fraud Management.
The Fraud Management Lifecycle Theory: A Holistic Approach to Fraud Management.
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欺诈管理生命周期理论：欺诈管理的整体方法。
DOI：
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发表时间：
2004
期刊：
影响因子：
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通讯作者：
W. K. Wilhelm
中科院分区：
文献类型：
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作者：
W. K. Wilhelm
欺诈损失影响每一个企业。买者自负，让买者当心，只说明了一半;卖者自负，让卖者当心，只说明了其余。欺诈成本通过增加客户的不便、机会成本、不必要的高价以及由欺诈收益资助的犯罪活动而转嫁给社会。简而言之，欺诈行为猖獗。本研究开发了一个理论框架的欺诈管理的风险，研究了许多重要的生命周期阶段的相互作用，并评估了生命周期中的五个行业与重大经济犯罪。欺诈管理系统是动态的、不断发展的和自适应的。这八个阶段是：威慑、预防、侦查、缓解、分析、政策、调查和起诉。有效的欺诈管理要求在欺诈管理小组内部的竞争和互补行动中取得平衡。
Fraud losses impact every business. Caveat Emptor, let the buyer beware, tells half the story; Caveat Venditor, let the seller beware, tells the rest. Fraud costs are passed on to society through increased customer inconvenience, opportunity costs, unnecessarily high prices, and criminal activities funded by the fraudulent gains. In short, fraud is rampant. This study developed a theoretical framework for the Fraud Management Lifecycle, examined numerous significant lifecycle stage interactions, and evaluated the lifecycle in five industries with significant economic crime. The Fraud Management Lifecycle is dynamic, evolving, and adaptive. The eight stages are: Deterrence, Prevention, Detection, Mitigation, Analysis, Policy, Investigation, and Prosecution. Effective fraud management requires a balance in the competing and complementary actions within the Fraud Management Lifecycle.