Le XXIe siècle s’est traduit pour les opérateurs économiques par un fort mouvement d’internationalisation qui les a aspirés dans une compétition sans frontières et les a conduit à s’implanter sur le globe au gré de leurs intérêts. Dans ce cadre, quelle attitude le droit adopte-t-il face à la problématique de la localisation des sociétés ? La localisation des sociétés est traditionnellement appréhendée comme une question de droit. En somme, le droit fixe les règles permettant d’inscrire les sociétés dans l’espace. Or, le droit parait abandonner une large place à la volonté, à telle enseigne que l’on puisse considérer que la localisation des sociétés s’affirme ainsi comme un élément disponible soumis à l’influence de la volonté. Face à cela, le droit s’intéresse aux décisions sociales qui affecteront la localisation des sociétés. Les règles qui gouvernent l’adoption des décisions affectant la localisation traduisent fidèlement les enjeux de pouvoir au sein des sociétés. La localisation des sociétés est aujourd’hui, pour le droit, la source d’un défi majeur en ce sens qu’elle est le terrain d’objectifs poursuivis par l’ordre juridique. Il n’hésite donc pas à remettre en cause des localisations choisies ou encore à paralyser certains effets attendus d'une localisation par ailleurs maintenue. Le droit s’autorise ainsi non seulement à tracer une frontière entre le licite et l’illicite mais encore à sanctionner les choix qui, bien que licites, auraient des conséquences inacceptables pour l’ordre juridique. La quête d’un équilibre entre la place de la volonté et le respect de l’impérativité irrigue alors l’action du droit sur la localisation des sociétés / The 21st century has seen economic actors taken into a great movement of internationalization drawing them into a border-free competition that led firms to relocate all over the world according to their own interest. Nowadays, every company, and not only multinational corporations, has to consider the opportunity of spreading abroad. Against this background, how does the law cover the issue of companies’ location?The location of companies has traditionally been considered as an issue of law, with a view to mark out the uncertain. The law lays down the rules to situate companies within space, but gives in to free will when it comes to the actual decisions. One could therefore state that private actors enjoy freedom in locating companies, so much so that the strategy of location could be considered as a mere possibility left to free will. Nevertheless, the law still has a say in the social decisions that affect the location of companies.The location of companies has become a major concern within the law today, as it is a ground for legal practitioners to actively achieve changes. Thus, the law does not hesitate to question a location or to paralyse some of its effects. Even though the law remains quite liberal concerning the location of companies, it does exert a form of control over such decisions. This control is twofold: not only does it draw the line between lawful and unlawful; it also frames possible legal actions against unlawful decisions. What is ultimately at stake is the search for balance between free will and necessary regulation.

Cette thèse étudie la question des incitations dynamiques des agents économiques à frauder. Le premier chapitre introduit un modèle dynamique de fraude fiscale afin d’étudier l’impact de l’audit rétroactif sur le respect des obligations fiscales des agents économiques.Il permet de montrer qu’un accroissement de la période de prescription entraîne une diminution de la fraude fiscale et de déterminer le montant des recettes fiscales attendues par l’autorité fiscale pour différentes politiques d’audit. On établit que les audits rétroactifs génèrent des recettes fiscales espérées supérieures à celles des audits statiques. Le deuxième chapitre propose une approche théorique et expérimentale des incitations dynamiques des agents économiques à frauder. Les résultats expérimentaux confirment les prédictions théoriques : un accroissement de la période de prescription implique une augmentation des déclarations de revenus des agents. Le dernier chapitre introduit une deuxième étude expérimentale en laboratoire, dans le but de comparer l’efficience des deux politiques d’audit fiscal : l’audit rétroactif et l’audit statique (restreint à la période courante). Le principal résultat suggère que les politiques d’audit rétroactif sont plus efficaces pour réduire la fraude fiscale que les politiques d’audit statique fondées sur des fréquences d’audit élevées. / This thesis studies taxpayers' dynamic incentives to evade taxes. The first chapter introduces a dynamic model of tax evasion. We prove that higher limitation periods increase tax compliance. We also determine the expected tax revenues generated by retroactive and static auditing policies, with respect to the levels of tax rates and expected discounted penalties. We obtain that retroactive auditing generates higher expected tax revenues than static auditing. The second chapter provides theoretical and experimental evidence about subjects' incentives to evade taxes, with respect to a retroactive inspection policy. Our experimental results confirm theoretical predictions, i.e. higher limitation periods increase agents' compliance. The third chapter introduces a second laboratory experiment, in order to compare the efficiency of two main audit schemes: retroactive versus static auditing. We find that retroactive auditing policies are more efficient in enhancing tax compliance, than policies of static auditing accompanied by high audit rates.

This dissertation examines ethnic patronage, local conflict, and election fraud in Kenya in three separate essays. Fraud, violence, and ethnicity are difficult to measure, and they often play a central role in narratives and theories about African politics. The essays in this dissertation draw on natural language processing, spatial statistics, and demography to improve measurement of these concepts and, in turn, our understanding of how they function in Kenya. The approaches developed here can be generalized to conflict, ethnicity, and fraud in other contexts. The first essay presents a method for extracting ethnic information from names. Existing methods give biased estimates by ignoring uncertainly in the mapping between names and ethnicity. I apply my improved, approximately unbiased method to data on political appointments from 1963 to 2010 in Kenya, and find that existing narratives about distributive politics do not accord with empirical patterns. The second essay examines patterns of violent ethnic targeting during Kenya's 2007-2008 post-election violence. I focus on patterns of arson, one of the key types of violence used in the Rift Valley. I find that incidence of arson is related to the presence of ethnic outsiders, and even more strongly related to measures of land quality, accessibility, and electoral competition. Using a difference-in-differences design, I show that arson caused a significant decrease in the number of Kikuyu and other immigrant ethnic groups registered to vote; no such decline is observed in indigenous ethnic groups. The third essay documents the prevalence of dead voters on Kenya's voter register prior to the contentious 2007 presidential elections, and shows how dead registered voters may have facilitated electoral fraud. Simply accounting for the number of dead voters demonstrates that turnout was greater than 100% in several opposition constituencies, and implausibly high in most of the incumbent president's home province. Ecological inference suggests that ballot-stuffing occurred in candidate strongholds, rather than competitive constituencies. These results are consistent with the opposition party's allegations of fraud. / Government

As the number of computing devices connected to the Internet increases and the Internet itself becomes more pervasive, so does the opportunity for criminals to use these devices in cybercrimes. Supporting the increase in cybercrime is the growth and maturity of the digital underground economy with strong links to its more visible and physical counterpart. The digital underground economy provides software and related services to equip the entrepreneurial cybercriminal with the appropriate skills and required tools. Financial malware, particularly the capability for injection of code into web browsers, has become one of the more profitable cybercrime tool sets due to its versatility and adaptability when targeting clients of institutions with an online presence, both in and outside of the financial industry. There are numerous families of financial malware available for use, with perhaps the most prevalent being Zeus and SpyEye. Criminals create (or purchase) and grow botnets of computing devices infected with financial malware that has been configured to attack clients of certain websites. In the research data set there are 483 configuration files containing approximately 40 000 webinjects that were captured from various financial malware botnets between October 2010 and June 2012. They were processed and analysed to determine the methods used by criminals to defraud either the user of the computing device, or the institution of which the user is a client. The configuration files contain the injection code that is executed in the web browser to create a surrogate interface, which is then used by the criminal to interact with the user and institution in order to commit fraud. Demographics on the captured data set are presented and case studies are documented based on the various methods used to defraud and bypass financial security controls across multiple industries. The case studies cover techniques used in social engineering, bypassing security controls and automated transfers.

The role of internal auditors is evolving to enable them to provide stakeholders with assurance and to assist organisations to achieve objectives and remain competitive to ensure the future existence of their organisations. The research for this study was guided by the question of whether the Institute of Internal Auditors guidance pronouncements provide sufficient guidance in the light of expectations of both the institute and management (stakeholders) relating to the role of internal auditors in respect of fraud investigation. Literature reviewed on the role of internal auditors showed that there is limited guidance provided with regards to fraud investigation, knowledge and skills required by an internal auditor to perform fraud investigations. The research methodology used for this study consisted of a qualitative case study of the Nelson Mandela Metropolitan University committees, namely, Council, Senate and MANCO as well as a combination of deductive and inductive interpretative analysis methods. Semi-structured interviews were used to obtain data from participants who were randomly selected from Nelson Mandela Metropolitan University Council, Senate and MANCO committees. The interviews revolved around three themes, namely, the role of internal audit, the information expected from internal audits and the role that the internal audit plays with regard to fraud. The interviews were recorded by means of a digital voice recorder which were transcribed by a qualified transcriber. The collected data was then manually coded by making use of standardised coding methods to assist with the analyses of the data. After considering the participant responses in relation to the themes, it could be deduced that a greater awareness needed to be created regarding the role of the internal audit and the services which internal audits could provide to organisations and management structures. The results of the analyses revealed that an expectation gap existed with regard to the Institute of Internal Auditors, guidance pronouncements and stakeholder expectations of internal auditor roles with specific reference to fraud investigations. This study showed that the IIA’s guidance pronouncements do not provide sufficient and adequate guidance in respect of the knowledge, skills and competency capabilities in relation to fraud investigations.The results of the study further showed that the expected role of internal auditors in an organisation should include fraud investigations.

The economic criminality and its important in the Czech Republic is defined in the first part of the thesis. The next part is focused on the roles of accounting in the course of the commission, detection and proofs of economic crime. The final part contains the solution to a factual case of the accounting fraud.

The thesis deals with the issue of fraudulent conduct, detection, investigation and prevention. The first part defines the most common types of fraudulent schemes, including detailed specifications, warning signals and measures to avoid them. Also describes the role and importance of forensic investigation. The second part analyzes the typical offender and the efficiency of detection of fraudulent conduct. The work is completed by tables and graphs that are supported by actual cases of fraud in the Czech Republic and the USA. The third part describes the impact of the Sarbanes-Oxley Act to improve investors protection and prevention in the fight against fraud on the U.S. capital markets.

The diploma thesis concerns an instance fraud issue focused on fraud related to car insurance. The aim of the work is to analyze the fight of insurance companies against frauds, the activities which are set up to prevent the occurrence of the infringement and the acts companies do in order to prevent or reduce the damage already done. Furthermore, the effects of these actions to clients are formulated and in the end the work gives suggestions on how to improve the efficiency of the fight against insurance fraud.

The thesis aims at topic, which is one of the biggest challenge of modern world. The goal of this paper is covered Fraud techniques like manipulation with financial statements including different deceptions of personnel benefit. Among parts of these belong: examples of latest fraud cases, description of manipulation and Fraud techniques, prevention, representation of typical fraudster, etc. After reading the user should be able to have a great knowledge about the potential risk for the company and should know how to protect it.

M.Sc. (Computer Science) / The past couple of years have seen an explosion in the number of online fraud schemes – Total annual losses exceed tens of millions of Rands. Many people and organizations from all over the world have fallen victim to it. Nobody is safe; everybody is vulnerable. As we increasingly make use of the Internet and mobile technology to do our work and to perform chores such as online banking or shopping, we become even more vulnerable. Fraudsters make use of ever-more sophisticated techniques and clever schemes to target the unsuspecting end-users of mobile and Internet technology, and to trick them into surrendering their personal information so that electronic transactions can be carried out in their name. Examples include cheque and credit card fraud, phishing, identity theft and spyware, to name but a few. Services such as Internet- and cell phone banking especially, provide a haven of possibilities to make easy money because the technology is relatively new, and it is being used by evermore people who believe that it is fast, safe and secure and will therefore make their lives easier. One of the latest scams at the time of this writing is “SIM swap fraud”: Fraudsters target specific victims, perform SIM swaps on their cell phone numbers, and then proceed to empty the victims’ bank accounts. This is all done in a matter of minutes, so the victims only realize what has happened when it is too late to do anything about it. Needless to say, a solution must be found that will prevent unauthorized SIM swaps and strengthen online banking security. This dissertation does exactly that. It examines the digital world known as cyberspace, identifies how SIM swap fraudsters manage to defraud their targets, and presents a biometrics-based security system to combat SIM swap fraud.