This thesis focuses on fraud in the entity, to methods for their detection and possibilities of improving the internal control system so that the risk of offending employee or manager has been reduced to a minimum.

В связи с постоянным ростом мошенничества в отношении клиентов банков – держателей карт, в диссертации были рассмотрены виды мошенничества и произведена их систематизация по каналу взаимодействия с клиентом. При этом, были рассмотрены инструменты, используемые коммерческими банками и Банком России для снижения риска несанкционированных (мошеннических) операций по банковским картам и системам дистанционного банковского обслуживания, выявлен наиболее эффективный инструмент – мониторинг операций. Также были разработаны рекомендации по управлению рисками при осуществлении операций по банковским картам и системам дистанционного банковского обслуживания. / Due to the constant growth of fraud in relation to customers of card – holding banks, the dissertation examined the types of fraud and systematized them according to the channel of interaction with the client. At the same time, the tools used by commercial banks and the Bank of Russia to reduce the risk of unauthorized (fraudulent) transactions on bank cards and remote banking systems were considered, and the most effective tool was identified – monitoring of transactions. Recommendations were also developed for risk management in the implementation of bank card transactions and remote banking systems.

In the context of violent crimes and criminal investigations, the effectiveness and proven success of offender or criminal profiling have been well documented. In reference to white-collar crime perpetrators offenders, this is a much less documented topic though. For any organisation to function effectively and be profitable there is huge reliance placed on employees. There is an expectation that the employees will carry out their functions with honesty and integrity while having the employer’s best interests in mind. Recent local and international published fraud surveys reported widely on the growing trend that has become known as the insider threat. This trend relates to the actual occurrence of misconduct by staff members and has increased proportionally over the years, i.e. from 55% in 2010 to a staggering 81% in 2015. The aim of this research was to determine how to profile staff members who commit white-collar crime in the South African short-term insurance industry. In addition, this research also focused on an introduction on the South African short-term insurance industry, as well as the suggested sources to consider when profiling staff as potential white-collar criminal perpetrators and the importance of making use of crime linkage analysis. Results of this research include that the main objective of profiling will at all times be to perform a structured social and psychological assessment of the perpetrator and when conducting the profiling of potential white-collar criminal perpetrators, there are specific offender characteristics to consider, and detailed data will be required pertaining to certain categories. / Police Practice / M. Tech. (Forensic Investigations)