|
(InternalFraud) |
This dimension is used to categorise information reported according to the event in which it relates. The reported information is due to the occurrence of internal fraud.Internal fraud represents an act of a type intended to defraud, misappropriate property or circumvent regulations, the law or company policy, excluding diversity/discrimination events, which involves at least one internal party.Internal fraud includes the following: - unauthorised activity, including transactions not reported (intentional), transaction type unauthorised, mismarking of position (intentional) - theft and fraud, including fraud/credit fraud/worthless deposits, theft/extortion/embezzlement/robbery, misappropriation of assets, malicious destruction of assets, forgery, cheque kiting, smuggling, account take-over/impersonation, tax non-compliance/evasion (intentional), bribes/kickbacks, insider trading.
|