Fraud against businesses both online and offline: crime scripts, business characteristics, efforts, and benefits

Fraud against businesses both online and offline: crime scripts, business characteristics, efforts, and benefits

Blog Article

Abstract This study analyses 300 cases of fraudulent activities against Dutch businesses, 100 from each of the following three categories: CEO-fraud, fraudulent contract, and ghost invoice.We examine crime scripts, key characteristics of targeted businesses, and the relationship between input criminal effort and output financial benefit.Results indicate that Hoover WDWFT 4138AH-80 13kg Washer 8kg Dryer A rated 1400rpm White whilst all CEO-frauds are conducted online, most of the fraudulent contracts and ghost invoices are undertaken via offline means.Both Routine Activity Theory and Rational Choice Model are evidenced-fraudsters clearly take the business size and seasonality into account, and the input criminal effort and output criminal benefit are positively correlated.

Having vigilant employees is PROSTCARE PROST-ACTION evidenced as the most effective way of fraud prevention, both online and offline.