Nearly every organization, regardless of size, type, or industry faces threats associated with corruption, abuse and occupational fraud (Hodge, 2012). Recently, also small and medium sized companies (SMEs) are becoming aware of these threats but many of them still lack a proper risk management to cope with such increasing threats (Funk RMCE et al., 2011). The exposure to these risks increases tremendously when companies establish Foreign Direct Investments (FDls) and the strategies to reduce a company's exposure to them become more complex, because investors have to operate in a cultural environment, which is different from their home country. The aim of this case study is to develop appropriate, practically oriented strategies for investors to avoid or at least to reduce threats of corruption and occupational fraud when they undertake an FDI into El Salvador. A qualitative research methodology is the favourable approach to solve this problem in the real business world, because this research question deals with corruption and occupational fraud, which are very complex research problems with high levels of uncertainty and a need to act flexible (Corbin and Strauss, 2008). The data collection in El Salvador has been undertaken in the form of semi-structured interviews with managers and owners of companies, as well as individuals, people working for NGO's .(Non Governmental Organizations) and business consultants. The empirical data have been analyzed by grounded theory to develop practically oriented strategies for investors.

Due to highly publicised miscarriages of justice cases towards the end of the last century in the UK, legislation and associated practice developed in an attempt to achieve more ethical investigations. Investigative interviewing as a result was developed, and progressed over the years to become one of the most ethical and fair systems of interviewing in the world. The introduction of the PEACE model in the early 1990s provided structure and form for all police interviewers, and more recently in public sector fraud interviews, and became a framework to which all interviewers should adhere.

Fraudulent accounting practices (FAPs) are one of the anti-social practices in recent years that have received considerable attention all• over the world. Prior literature has identified factors that influenced FAPs at both individual and organisational levels such as individual immmoral behaviour and weaken internal control systems, respectively. However, these studies have neglected to take into account factors at the macro level which have influenced the emergence and reinforcement of FAPs especially in developing countries such as in the case of Malaysia. This thesis is an attempt to locate FAPs within the historical context of Malaysian political, economic and social structures. It also considers the possible influence of organisational and individual prevailing factors on the perpetuity of FAPs in the country. Using Foucauldian's genealogy of power/knowledge (GP/K) theoretical framework and qualitative research methods, this thesis found that the formation and continuity of existing FAPs are the result of the reshaping of Malaysian political, economic and social policies by the British imperialist power. More specifically, the imposition and support given to the current ruling party have provided the ruling elite and its allies with power and knowledge in pursuing own interest at the detriment of society. Through the analysis of four major FAPs cases and face-to-face interviews, to substantiate this argument, the study adopts archive document analysis to understand the Malaysian history pre and post independence in 1957. The evidence shows that FAPs in Malaysia are attributed to the dominant personality that has emerged and reinforced by the leader of the ruling party who managed to concentrate power in his hands. To protect himself and his crony capitalists who committed the crimes, he utilised his disciplinary and governmentality powers to inflict punishment and normalise the actions of individuals in different positions within Malaysian society who oppose to such conducts. The analysis also demonstrates how large sums of public money have been fraudulently amassed by individuals holding political power and in association with their few cronies. Thus, the perpetuity of FAPs by such powerful alliance plays a primary role in impairing Malaysian socioeconomic welfare often seen as a result of the bio-power in the hands of the PMs. Although the crony capitalist hypothesis focuses on the close association between two parties: corporate executives and political elites, the thesis also found that FAPs would not have been continually occurred without the facilitating role played by the accounting professionals who are interested in their own financial gains, which contradict their professional claims of duty of care in serving public interest against such activities. Although countless efforts are claimed to have been taken to overcome the phenomenon by the ruling party in Malaysia, serious national and international concerted reforms are needed to limit its dangerous effects on Malaysia and its development.

The concern to understand why people act in the way they do has preoccupied the social sciences since their very inception. At the heart of this concern is the question of how we might best theorise the relationship between individual action (agency) and social context (structure). This relationship is the focus of this thesis and it has been explored theoretically and empirically through a qualitative study of benefit fraud. Theoretically, four sociological concepts - discourses, resources, normative guidelines and identity - are argued to be central to the relationship between structure and agency. Taken together, these concepts offer a valuable template to explore social action in general and, in particular, why people engage in fraudulent action. The research involved in-depth interviews with a socially diverse snowball sample of 16 people engaged in benefit fraud. Three key points emerged from the analysis of the interview narratives. First, benefit fraud (and social action more generally) can be understood through acknowledging the resource-configurations within which individuals exist. Resources are conceptualised as financial, social and/or ontological and their contingent nature is highlighted. The research demonstrates how the availability, accessibility and acceptability of resources changes with time and place, as well as being influenced by discourses, normative guidelines and self-identity. Second, discourses are shown to have a shaping influence upon the normative guidelines underpinning individual action. However, this does not occur in a straightforward way, since actors critically negotiate with the discursive matrix within which they are embedded. Third, it is argued that individual accounts of fraudulent action are about much more than motivation - their primary purpose for the individual is the (re)construction of moral adequacy in the context of lives lived at the margins - socially, materially and normatively. This research aims to present a more robust theorisation of benefit fraud than much previous work in this field and, in addition, to contribute new empirical insights on the complex and contingent nature of resources and moral accounts. The thesis ends with an exploration of the theoretical, methodological and policy implications of the research.

This research provides a "rich insight'' into the management of Information Systems (IS) security within the context of computer fraud committed by employees. It argues that management within organisations can impact the understanding of employees (at low-level positions) as to what is 'acceptable" practice when abiding by IS security policies and procedures. Therefore, the growing problem of computer fraud does not occur because of "bad people', but rather because of IS security loopholes within the organisation. Such loopholes can create 'suitable opportunities' where employees may find that the rewards of committing an act are higher than the chances of being caught. This research departs from the traditional functionalist view and approaches the problem of computer fraud from a socio-technical perspective to employ an interpretive research approach. This constitutes a major contribution to IS security studies. It uses the Crime Specific Opportunity Structure model from criminology, as the conceptual framework for initial data collection of the single embedded case study. The findings of the case study (at Technology Corporation) suggest that perceptions of IS security held by employees at high-level positions influence how employees at low-level positions comply with IS security guidelines. To illustrate this argument, this research introduces the notion of "Shared Responsibility" from victimology to reduce the gap between "espoused theory' and 'theory-in-use'. Although, there were no 'reported' cases of computer fraud committed by employees in Technology Corporation, implications are drawn on the role management's perceptions about IS security play in the context of facilitation, precipitation and provocation and consequently, a working environment created where k suitable opportunities' may exist for employees to commit computer fraud (input type in particular).

There has been limited academic interest on accurate fraud measurement, and no identifiable published research on practitioner and academic opinion on measurement methods and how the process might be improved to generate a more realistic loss figure. This thesis presents the findings of research conducted as part of a Professional Doctorate in Criminal Justice studies. The project has gathered views from fraud professionals and academics, drawing upon 12 structured qualitative interviews. The opinion of fraud professionals from the public, private and voluntary/charitable sectors has been gathered through the issue of a quantitative web based questionnaire informed by the responses obtained from the qualitative strand. The thesis presents collective opinion on the creation of a standard definition of fraud for measurement purposes, mandating measurement through the creation of a statute based upon empirical evidence provided by the United States (US) Improper Payments Information Act 2002, the implementation of a consistent standard of measurement, and the development of best practice. The research findings have identified a complacent attitude towards fraud and associated business risks, defined as immoral phlegmatism. Accordingly, solutions are offered to address this phenomenon within all three sectors. Recommendations are then proffered on how to improve the accuracy of loss figures through the creation of legislation mandating fraud measurement in the public and private sectors, the introduction of a British Standard of measurement, the development of a knowledge exchange infrastructure, and a marketing campaign to increase fraud awareness and associated business risks.

The ten-refereed papers underlying this thesis primarily focus on the measurement of fraud and corruption, counter fraud and corruption strategies and the policing of fraud and corruption. The refereed papers deal with these issues in different contexts e.g. health care, sport, the FTSE 100 etc and illustrate that while different sectors there are common themes and strategies needed to prevent and reduce fraud and corruption. All of the publications in this thesis therefore make suggestions – some implicit and some explicit – on how to tackle fraud and corruption and are thus not only an academic contribution to knowledge, but also have practical relevance too. This contribution is based on actual research, rather than literature based work, and therefore includes a variety of research methods and the publication of primary research. Furthermore, many of these publications are international in their approach drawing on literature from around the world. Therefore, to ‘set the scene’ the contemporary relevance and importance of the research is explained with a focus on the contribution to knowledge these papers produced. This is followed by the contribution these papers have made in exposing the limitations of present policing of fraud and corruption strategies. This is then supported by the usefulness of fraud risk measurement exercises, and then the development of an anti-fraud culture, which is a common theme in the majority of these papers. In the conclusion all the core elements of these papers are combined to illustrate the contribution this research has made to current academic debate regarding fraud and corruption.

Insurance fraud is noted as one of the most significant challenges to the financial stability of the insurance market (Wells, 2011; Yusuf & Babalola, 2009). The main purpose of this study is to explore and access the magnitude of the issues in a company setting and gather responses from the general environment regarding this threat. Due to the Malaysian cultural set up, there are gaps of research in this topic as fraud issues are considered sensitive and taboo. Although some researchers have shed some light on issues pertaining to fraud in Malaysia, however these studies have focused purely on mitigation and countering in the economic dimension without making relationship with authorities concerned. This study looks to support the idea of Malaysia‘s current Prime Minister, Dato Mohd Najib Tun Razak, which are encompassed in the 'Economic Transformation Plan'. During the start of his Prime Minister role he urged all sectors to be more transparent and responsive. Besides, the pattern of an economic downturn for a second wave in 2008 demanded the insurers to offer fewer products or services, and at the same time be more stringent on the policy inclusions (Bank Negara Malaysia (BNM), 2010). This research has examined a broad volume of articles from specific areas of fraud including cases of insurance fraud. This is done to grasp the fraud control strategies and the current trends in Malaysia. This research applies multiple research methods that comprise of interviews', observations and document inspections within the selected companies. This to facilitate the coherence and collaborative work of the authorities selected in the case study which are crucial in evaluating the process of countering fraud. In order to ensure the success of this study, it utilized and adopted the CIPFA Red Book 2 as the main benchmark to gauge the initiatives of countering fraud in the Malaysian insurance industry. The findings of the study revealed that there are two companies integrating good initiatives which enable them to avoid insurance fraud cases to a greater extent. However, one of the companies did not address the issues entirely as the operation of the working environment is atypical. All professionals agreed upon that this task, countering fraud and corruption, demands a certain set of skills. By that, this advocates the idea that countering fraud initiatives are not for a single performer imposition only. On the contrasting side, due to the hierarchy and supremacy in Malaysia, Bank Negara Malaysia (BNM) plays a vital role in the insurance market. However, they are still unwilling in making these concerns part of the national agenda since many companies have only recorded a satisfactory level in integrating the functions of combating fraud. However, specialists have urged some officials and relevant authorities, insurers and professionals in making precise arrangements to embark on the issues in an appropriate process.

Τα φαινόμενα απάτης τείνουν να κυριαρχήσουν τις τελευταίες δεκαετίες σε κάθε τομέα. Ένας τομέας που πλήττεται ιδιαίτερα στις μέρες μας είναι αυτός της υγειονομικής περίθαλψης γενικά και ειδικά της συνταγογράφησης των φαρμάκων. Οι υγειονομικές υπηρεσίες είναι ιδιαίτερα τρωτές στην απάτη και την κατάχρηση. Τόσο οι φορείς κοινωνικής ασφάλισης, όσο και οι ιδιωτικές ασφαλιστικές εταιρείες χάνουν όλο και περισσότερα χρήματα κάθε χρόνο, λόγω ψευδών αιτιών αποζημιώσεων. Το αντικείμενο της παρούσας διατριβής είναι ο σχεδιασμός και η ανάπτυξη μιας μεθοδολογίας ανίχνευσης και πρόληψης της απάτης, που θα μπορεί να εφαρμοστεί στις επιχειρησιακές διεργασίες των υπηρεσιών υγειονομικής περίθαλψης και θα εξασφαλίζει την ελαχιστοποίηση της απώλειας των σχετικών κεφαλαίων. Η ίδια θα είναι σε θέση να ανιχνεύει τα ύποπτα προς απάτη περιστατικά, εξασφαλίζοντας έτσι την ποιότητα και την συνέπεια των παρεχόμενων υπηρεσιών. / Fraud phenomena tend to dominate the last decades. A sector that is particularly affected in our days is that of healthcare domain in general and specifically prescriptions reimbursement. Healthcare services are particularly vulnerable in fraud and abuse. Not only institutions of social insurance, but also private companies lose more money each year, because of false causes of compensations. This thesis intends to illustrate the planning and development of a fraud detection methodology, which is accompanied and supported by a generic fraud ontological framework. This methodology will be able to detect erroneous or suspicious records, ensuring thus the quality and the consequence of provided services.

Identity Theft could be currently considered as a significant problem in the modern internet driven era. This type of computer crime can be achieved in a number of different ways; various statistical figures suggest it is on the increase. It intimidates individual privacy and self assurance, while efforts for increased security and protection measures appear inadequate to prevent it. A forensic analysis of the digital evidence should be able to provide precise findings after the investigation of Identity Theft incidents. At present, the investigation of Internet based Identity Theft is performed on an ad hoc and unstructured basis, in relation to the digital evidence. This research work aims to construct a formalised and structured approach to digital Identity Theft investigations that would improve the current computer forensic investigative practice. The research hypothesis is to create an analytical framework to facilitate the investigation of Internet Identity Theft cases and the processing of the related digital evidence. This research work makes two key contributions to the subject: a) proposing the approach of examining different computer crimes using a process specifically based on their nature and b) to differentiate the examination procedure between the victim’s and the fraudster’s side, depending on the ownership of the digital media. The background research on the existing investigation methods supports the need of moving towards an individual framework that supports Identity Theft investigations. The presented investigation framework is designed based on the structure of the existing computer forensic frameworks. It is a flexible, conceptual tool that will assist the investigator’s work and analyse incidents related to this type of crime. The research outcome has been presented in detail, with supporting relevant material for the investigator. The intention is to offer a coherent tool that could be used by computer forensics investigators. Therefore, the research outcome will not only be evaluated from a laboratory experiment, but also strengthened and improved based on an evaluation feedback by experts from law enforcement. While personal identities are increasingly being stored and shared on digital media, the threat of personal and private information that is used fraudulently cannot be eliminated. However, when such incidents are precisely examined, then the nature of the problem can be more clearly understood.