This document discusses identity theft as a growing epidemic. It defines identity theft and identity fraud, explaining how stolen identity details can be used. Some key points made include that most identity thefts occur offline, often by someone the victim knows. The document also provides tips on protecting against identity theft, such as shredding documents with personal information and being wary of unsolicited requests for information. Victims of identity theft are advised to act quickly by notifying relevant organizations in order to limit damage.
This document provides an overview of understanding forensic investigation processes. It discusses key topics such as concepts of investigations, forensic investigations, forensic audit investigation methodology, forensic audits and the role of internal auditors, forensics in computerized environments, and forensic investigation and audit reporting. The document aims to help readers understand these fundamental concepts in forensic accounting and investigations.
Godwin Emmanuel Oyedokun presented a paper on managing the risk of fraud investigations from the investigation room to the courtroom. The presentation covered fraud investigations, risks and risk management in investigations, the rights of suspects during investigations, and the role of fraud examiners as expert witnesses in court. It emphasized the need for investigators to properly handle evidence and respect suspects' rights per applicable laws to avoid losing strong cases in court.
This document provides an overview of the history of forensic accounting. It discusses how forensic accounting has evolved from its origins in the early 20th century to today. Key events that shaped the field include the capture of Al Capone for tax evasion in 1931, the establishment of the FBI's financial crimes unit in the 1960s, and the Enron scandal in the early 2000s which increased regulation and demand for forensic accountants. The document also outlines how forensic accounting education and the job responsibilities of forensic accountants have changed over time as the profession has developed.
This document discusses best practices for conducting financial investigations in a cash-based economy. It covers topics such as corruption, cash-based economies, black markets, challenges with unreliable data, forensic accounting techniques, and the roles of forensic accountants. Conducting investigations in cash-based economies can be difficult as accurate financial data may be missing, incomplete or unreliable. Forensic accountants must employ techniques like tracing indirect evidence of unrecorded transactions and sales to overcome these challenges.
Impact of Provision of Litigation Supports through Forensic Investigations on...Premier Publishers
This paper presents an argument through the fraud triangle theory that the provision of litigation supports through forensic audits and investigations in relation to corporate fraud cases is adequate for effective prosecution of perpetrators as well as corporate fraud prevention. To support this argument, this study operationalized provision of litigation supports through forensic audit and investigations, data mining for trends and patterns, and fraud data collection and preparation. A sample of 500 respondents was drawn from the population of professional accountants and legal practitioners in Nigeria. Questionnaire was used as the instrument for data collection and this was mailed to the respective respondents. Resulting responses were analyzed using the OLS multiple regression techniques via the SPSS statistical software. The results reveal that the provision of litigation supports through forensic audits and investigations, fraud data mining for trends and patterns and fraud data collection and preparation for court proceedings have a positive and significant impact on corporate fraud prevention in Nigeria. This study therefore recommends that regulators should promote the provision of litigation supports through forensic audits and investigations in relation to corporate fraud cases in publicly listed firms in Nigeria, as this will help provide reports that are acceptable in court proceedings.
Forensic Accounting and Fraud Prevention and Detection in Nigerian Banking In...crimsonpublisherscojrr
This study examined the role of the forensic accountant in the prevention and detection of fraud in the Nigeria banking sector. The study adopted the Survey research design while the source of data is the primary data and the data sourced was gleened from copies of the questionnaire administered to selected banks. Three (3) hypotheses were formulated and tested using Simple regression at a significant level of 5%, Independent T-test and Oneway Anova. Findings revealed a negative significant relationship between IFRS adoption and foreign direct investment of Nigeria banks. Findings also revealed that between forensic accounting has a significant impact on fraud prevention and detection. In addition, the findings of this study also revealed that there is a low level of the awareness of forensic accounting in the Nigeria banking industry. Consequently, the study recommended that Nigerian Government should provide the enabling environment for forensic accounting profession to thrive in the country by strengthening the legal, educational and political frame work in the country.
Forensic Accounting & Litigation Support Forum 2015Kennedy Mwangi
This document announces a three-day forensic accounting and litigation support forum to take place from April 27-29, 2015 in Nairobi, Kenya. It will feature presentations from experts in forensic accounting, fraud detection and prevention, litigation support, and related fields. Attendees will gain practical insights and learn how to minimize risks while maintaining operational efficiency. The forum is endorsed by various professional organizations and will offer continuing professional development credits for attendees.
Forensic Accounting - Tool for Fraud PreventionCA. Sanjay Ruia
The document discusses forensic accounting as a tool for fraud detection and prevention in the public sector. It examines the use of forensic accountants in selected ministries in Kogi State, Nigeria. The study found that the use of forensic accounting significantly reduces fraud cases compared to traditional external auditors. Forensic accountants are better equipped than external auditors to detect and prevent fraud through their investigative skills and fraud-focused approach. The document recommends replacing external auditors with forensic accountants in Kogi State and providing training to staff on forensic accounting techniques.
This document provides an overview of understanding forensic investigation processes. It discusses key topics such as concepts of investigations, forensic investigations, forensic audit investigation methodology, forensic audits and the role of internal auditors, forensics in computerized environments, and forensic investigation and audit reporting. The document aims to help readers understand these fundamental concepts in forensic accounting and investigations.
Godwin Emmanuel Oyedokun presented a paper on managing the risk of fraud investigations from the investigation room to the courtroom. The presentation covered fraud investigations, risks and risk management in investigations, the rights of suspects during investigations, and the role of fraud examiners as expert witnesses in court. It emphasized the need for investigators to properly handle evidence and respect suspects' rights per applicable laws to avoid losing strong cases in court.
This document provides an overview of the history of forensic accounting. It discusses how forensic accounting has evolved from its origins in the early 20th century to today. Key events that shaped the field include the capture of Al Capone for tax evasion in 1931, the establishment of the FBI's financial crimes unit in the 1960s, and the Enron scandal in the early 2000s which increased regulation and demand for forensic accountants. The document also outlines how forensic accounting education and the job responsibilities of forensic accountants have changed over time as the profession has developed.
This document discusses best practices for conducting financial investigations in a cash-based economy. It covers topics such as corruption, cash-based economies, black markets, challenges with unreliable data, forensic accounting techniques, and the roles of forensic accountants. Conducting investigations in cash-based economies can be difficult as accurate financial data may be missing, incomplete or unreliable. Forensic accountants must employ techniques like tracing indirect evidence of unrecorded transactions and sales to overcome these challenges.
Impact of Provision of Litigation Supports through Forensic Investigations on...Premier Publishers
This paper presents an argument through the fraud triangle theory that the provision of litigation supports through forensic audits and investigations in relation to corporate fraud cases is adequate for effective prosecution of perpetrators as well as corporate fraud prevention. To support this argument, this study operationalized provision of litigation supports through forensic audit and investigations, data mining for trends and patterns, and fraud data collection and preparation. A sample of 500 respondents was drawn from the population of professional accountants and legal practitioners in Nigeria. Questionnaire was used as the instrument for data collection and this was mailed to the respective respondents. Resulting responses were analyzed using the OLS multiple regression techniques via the SPSS statistical software. The results reveal that the provision of litigation supports through forensic audits and investigations, fraud data mining for trends and patterns and fraud data collection and preparation for court proceedings have a positive and significant impact on corporate fraud prevention in Nigeria. This study therefore recommends that regulators should promote the provision of litigation supports through forensic audits and investigations in relation to corporate fraud cases in publicly listed firms in Nigeria, as this will help provide reports that are acceptable in court proceedings.
Forensic Accounting and Fraud Prevention and Detection in Nigerian Banking In...crimsonpublisherscojrr
This study examined the role of the forensic accountant in the prevention and detection of fraud in the Nigeria banking sector. The study adopted the Survey research design while the source of data is the primary data and the data sourced was gleened from copies of the questionnaire administered to selected banks. Three (3) hypotheses were formulated and tested using Simple regression at a significant level of 5%, Independent T-test and Oneway Anova. Findings revealed a negative significant relationship between IFRS adoption and foreign direct investment of Nigeria banks. Findings also revealed that between forensic accounting has a significant impact on fraud prevention and detection. In addition, the findings of this study also revealed that there is a low level of the awareness of forensic accounting in the Nigeria banking industry. Consequently, the study recommended that Nigerian Government should provide the enabling environment for forensic accounting profession to thrive in the country by strengthening the legal, educational and political frame work in the country.
Forensic Accounting & Litigation Support Forum 2015Kennedy Mwangi
This document announces a three-day forensic accounting and litigation support forum to take place from April 27-29, 2015 in Nairobi, Kenya. It will feature presentations from experts in forensic accounting, fraud detection and prevention, litigation support, and related fields. Attendees will gain practical insights and learn how to minimize risks while maintaining operational efficiency. The forum is endorsed by various professional organizations and will offer continuing professional development credits for attendees.
Forensic Accounting - Tool for Fraud PreventionCA. Sanjay Ruia
The document discusses forensic accounting as a tool for fraud detection and prevention in the public sector. It examines the use of forensic accountants in selected ministries in Kogi State, Nigeria. The study found that the use of forensic accounting significantly reduces fraud cases compared to traditional external auditors. Forensic accountants are better equipped than external auditors to detect and prevent fraud through their investigative skills and fraud-focused approach. The document recommends replacing external auditors with forensic accountants in Kogi State and providing training to staff on forensic accounting techniques.
Forensic accounting and investigation techniques can help curb money laundering by providing evidence suitable for courts. Forensic accountants utilize accounting, auditing, and investigative skills to uncover and analyze fraud matters and financial information for dispute resolution. For example, Governor Aregbesola of Osun state utilized over 100 witnesses and 168 exhibits provided by forensic accountants to prove electoral fraud and reclaim his mandate in court. Forensic accounting applies accounting methods to collect audit trails and evidence to detect criminal financial activities like money laundering.
The document provides tips for writing effective fraud examination reports. It discusses knowing the audience, which may include company insiders, attorneys, defendants, witnesses, judges, and the media. The report should have a clear purpose to communicate examination results and document work. Visual aids can help explain complex cases. The report must be impartial, accurate, and avoid opinions to let facts stand on their own. Thorough proofreading is important to prevent credibility issues from errors.
The document summarizes the benefits and challenges of eNaira, Nigeria's central bank digital currency. It discusses how eNaira aims to promote financial inclusion, facilitate remittances and digital payments, and reduce cash usage. Some benefits include lower transaction costs, improved tax collection, and support for trade. Challenges include technological barriers, cybersecurity risks, and potential disintermediation of banks. Overall, the author argues that eNaira fulfills important economic functions and its benefits outweigh the challenges.
Discover the 4 most common types of forensic accounting investigation and what you need to know before hiring a forensic accounting investigator for your case.
This document discusses forensic accounting. It defines forensic accounting as integrating accounting, auditing, and investigative skills, especially for use in potential court cases. Forensic accountants conduct examinations of financial statements using investigative and auditing techniques. They may provide expert advice in court or help companies improve internal controls. The document outlines the techniques, skills, and stages of forensic accounting assignments, including planning, evidence collection, analysis, and reporting. It also discusses the ethical principles and types of cases forensic accountants may work on.
The document discusses various types of financial crimes such as money laundering, trade-based money laundering, and tax evasion. It notes that criminals launder 2-5% of global GDP annually through money laundering schemes. Trade transparency units have been established in several countries to identify irregularities in international trade transactions that could indicate financial crimes. In response, banks have increased compliance staff and technology investments to improve anti-money laundering and know-your-customer practices to address financial crime risks.
This document provides biographies of the authors of a book on internal audit and fraud prevention. It introduces John Milner, Martin Ghirardotti, Enrique Pastor, and Miguel del Olmo, who have extensive experience in fields including internal audit, risk evaluation, fraud prevention and detection, and corporate governance. They have worked with companies and organizations in countries like Ireland, Argentina, Mexico, the United States, South Africa, and throughout Latin America. The document establishes the authors' expertise on the topic which will be covered in the book.
Application of forensic audit and investigation in resolving tax related frau...Newman Enyioko
The incessant tax related fraud and malfeasance resulting to corporate collapse and the failure of the statutory audit to detect and prevent fraudulent activities which had led to the impoverishment of investors had given rise to the need for forensic audit and investigations. In view of the above, this paper considers the application of forensic audit and investigation in resolving tax related fraud and malfeasance. The study is a theoretical research which considers the roles of forensic auditors in combating fraudulent activities, distinction of forensic auditor and statutory auditor, and impact of forensic auditor on corporate governance. Based on the findings; this paper concludes that forensic auditing has improved management accountability, strengthened external auditor’s independence and assisting audit committee members in carrying out their oversight function by providing them assurance on internal audit report have impacted positively to corporate governance, thereby reducing tax related fraud and malfeasance. Therefore the study recommends that; the service of forensic auditors should be employed in Nigerian organisations.
Application of forensic audit and investigation in resolving tax related frau...Newman Enyioko
The incessant tax related fraud and malfeasance resulting to corporate collapse and the failure of the statutory audit to detect and prevent fraudulent activities which had led to the impoverishment of investors had given rise to the need for forensic audit and investigations. In view of the above, this paper considers the application of forensic audit and investigation in resolving tax related fraud and malfeasance. The study is a theoretical research which considers the roles of forensic auditors in combating fraudulent activities, distinction of forensic auditor and statutory auditor, and impact of forensic auditor on corporate governance. Based on the findings; this paper concludes that forensic auditing has improved management accountability, strengthened external auditor’s independence and assisting audit committee members in carrying out their oversight function by providing them assurance on internal audit report have impacted positively to corporate governance, thereby reducing tax related fraud and malfeasance. Therefore the study recommends that; the service of forensic auditors should be employed in Nigerian organisations.
This document provides an introduction to fraud, including definitions, types of fraud, who can commit fraud, potential triggers of fraud, reasons for fraud, and impacts of fraud. It defines fraud as any dishonest act or omission intended to gain advantage. Common types of fraud include cheating, forgery, misappropriation, and fraudulent transactions. Employees, customers, and outsiders can all perpetrate fraud. Triggers may include lifestyle changes or high-risk transactions. Fraud is often committed due to financial problems, knowledge of weaknesses, and rationalization. Impacts include financial, regulatory, and reputational risks for institutions, as well as punishments for individuals.
Forensic accounting involves using accounting, auditing, and investigative skills to detect fraud. It combines these disciplines to investigate financial evidence, develop applications to analyze financial evidence, and communicate findings through reports and testimony. Forensic accountants look for indicators of fraud such as large unexpected losses, non-compliance with policies, employees living beyond their means, unexplained inventory shortages, and missing or altered documentation.
This document provides an overview of forensic accounting. It begins by defining forensic accounting as involving investigative services and litigation support related to fraud investigations and legal actions. It describes the roles of investigative forensic accountants and forensic accountants providing litigation support. It provides examples of situations forensic accountants investigate, such as employee theft, vendor fraud, and tax evasion. It also discusses the Association of Certified Fraud Examiners and internal auditing.
The document discusses the skills, ethics, and ethical conduct required of forensic experts. It defines forensic accounting and outlines the key skills needed, including accounting, auditing, investigative skills, legal knowledge, and information technology skills. It also discusses various theories of ethics and provides examples of potential ethical dilemmas in business situations involving discrimination and treatment of business partners. Maintaining high ethical standards is important for forensic experts in their work.
Forensic Accountant: Reliability & admissibility as Expert WitnessNeeraj Aarora
The document discusses forensic accounting, including its definition, history, growth, and relevance in India. Forensic accounting utilizes accounting skills to investigate financial fraud and crimes, and expert forensic accountants can serve as expert witnesses in court. The document outlines several Indian laws where forensic accounting expertise could assist with investigations, such as the Companies Act, SEBI Act, Insurance Act, and Prevention of Money Laundering Act. However, forensic accounting is still emerging in India without dedicated training, unlike in Western countries where law enforcement agencies regularly utilize forensic accountants.
Application of forensic accounting a tool for confidence in auditors’ reportsAlexander Decker
The document discusses the application of forensic accounting as a tool to build confidence in auditors' reports. It examines how forensic accounting can help detect issues like fraud, theft, bribery, and intentional misstatements. The study administered questionnaires to auditing firms, legal experts, and computer specialists. The results found that forensic accounting can significantly aid in litigation, quantifying losses from theft, detecting bribery and misstatements, and finding intentional misrepresentations to auditors. The document recommends mandatory forensic accounting training for accountants to produce more reliable audit reports.
Forensic Accounting is also known by other names like Forensic Accountancy or Financial forensics. Forensic Accounting has been defined as “accounting analysis that can uncover possible fraud that is suitable for presentation in court”. Copy the link given below and paste it in new browser window to get more information on Forensic Accounting:- http://www.transtutors.com/homework-help/accounting/forensic-accounting.aspx
This document proposes a new framework called the "fraud evasion triangle" to explain why fraud is difficult to detect in today's business environment. It identifies three key factors that obstruct fraud detection: 1) Crafty perpetrators who are knowledgeable about the business and take steps to commit fraud without getting caught; 2) Dependent internal auditors who lack independence, proper training, and experience to detect complex fraud schemes; and 3) Limitations in external audits which are not specifically designed to detect fraud and rely on management assertions. The document argues that understanding these obstructing factors is important to developing new approaches to combat fraud. It proposes solutions like limiting senior executive tenure, encouraging whistleblowing, improving corporate culture, and increasing fraud
The document discusses various principles of fraud including:
1) Definitions of fraud, corporate fraud, management fraud, and financial statement fraud.
2) The fraud triangle consisting of pressure/motivation, opportunity, and rationalization as the three elements common to every fraud.
3) Characteristics of typical fraudsters including that they are usually someone trusted and not initially suspected, and profiles of high-level and low-level thieves.
4) Taxonomies used to classify fraud including against customers/investors, criminal/civil, for/against the company, and internal/external fraud.
5) The "fraud tree" categorizing fraud into fraudulent statements, asset
The document discusses fraud awareness for managers. It defines fraud and provides examples of regulatory definitions. It outlines factors that can contribute to fraud such as lack of controls and management oversight. The document emphasizes the importance of prevention through controls and establishes tone at the top. It lists behavioral and other red flags that could indicate fraud.
This document provides an overview of forensic accounting. It begins by defining forensic accounting as involving investigative services and litigation support related to fraud investigations and legal actions. It describes the roles of investigative forensic accountants and forensic accountants providing litigation support. It provides examples of situations forensic accountants investigate, such as employee theft, vendor fraud, and tax evasion. It also discusses the Association of Certified Fraud Examiners and internal auditing.
1) Identity theft is on the rise as criminals steal personal information like SINs, credit cards, and health records to impersonate victims.
2) To reduce risk, monitor credit reports annually and statements regularly for fraudulent activity. Dispute any incorrect information with credit bureaus.
3) Safeguard personal information by shredding documents, creating strong passwords, limiting what you carry, and being wary of phone/email scams. Act quickly if identity theft is suspected.
Identity theft involves someone using personal information like Social Security numbers and bank account details to commit fraud. Common types of identity theft are credit card fraud, phone or utility fraud, and bank fraud. If you become a victim, you should file a police report, contact the credit bureaus to place a fraud alert on your accounts, and contact any creditors where fraudulent activity occurred. To reduce risk, be careful with personal information and shred documents with private details before throwing them away.
Forensic accounting and investigation techniques can help curb money laundering by providing evidence suitable for courts. Forensic accountants utilize accounting, auditing, and investigative skills to uncover and analyze fraud matters and financial information for dispute resolution. For example, Governor Aregbesola of Osun state utilized over 100 witnesses and 168 exhibits provided by forensic accountants to prove electoral fraud and reclaim his mandate in court. Forensic accounting applies accounting methods to collect audit trails and evidence to detect criminal financial activities like money laundering.
The document provides tips for writing effective fraud examination reports. It discusses knowing the audience, which may include company insiders, attorneys, defendants, witnesses, judges, and the media. The report should have a clear purpose to communicate examination results and document work. Visual aids can help explain complex cases. The report must be impartial, accurate, and avoid opinions to let facts stand on their own. Thorough proofreading is important to prevent credibility issues from errors.
The document summarizes the benefits and challenges of eNaira, Nigeria's central bank digital currency. It discusses how eNaira aims to promote financial inclusion, facilitate remittances and digital payments, and reduce cash usage. Some benefits include lower transaction costs, improved tax collection, and support for trade. Challenges include technological barriers, cybersecurity risks, and potential disintermediation of banks. Overall, the author argues that eNaira fulfills important economic functions and its benefits outweigh the challenges.
Discover the 4 most common types of forensic accounting investigation and what you need to know before hiring a forensic accounting investigator for your case.
This document discusses forensic accounting. It defines forensic accounting as integrating accounting, auditing, and investigative skills, especially for use in potential court cases. Forensic accountants conduct examinations of financial statements using investigative and auditing techniques. They may provide expert advice in court or help companies improve internal controls. The document outlines the techniques, skills, and stages of forensic accounting assignments, including planning, evidence collection, analysis, and reporting. It also discusses the ethical principles and types of cases forensic accountants may work on.
The document discusses various types of financial crimes such as money laundering, trade-based money laundering, and tax evasion. It notes that criminals launder 2-5% of global GDP annually through money laundering schemes. Trade transparency units have been established in several countries to identify irregularities in international trade transactions that could indicate financial crimes. In response, banks have increased compliance staff and technology investments to improve anti-money laundering and know-your-customer practices to address financial crime risks.
This document provides biographies of the authors of a book on internal audit and fraud prevention. It introduces John Milner, Martin Ghirardotti, Enrique Pastor, and Miguel del Olmo, who have extensive experience in fields including internal audit, risk evaluation, fraud prevention and detection, and corporate governance. They have worked with companies and organizations in countries like Ireland, Argentina, Mexico, the United States, South Africa, and throughout Latin America. The document establishes the authors' expertise on the topic which will be covered in the book.
Application of forensic audit and investigation in resolving tax related frau...Newman Enyioko
The incessant tax related fraud and malfeasance resulting to corporate collapse and the failure of the statutory audit to detect and prevent fraudulent activities which had led to the impoverishment of investors had given rise to the need for forensic audit and investigations. In view of the above, this paper considers the application of forensic audit and investigation in resolving tax related fraud and malfeasance. The study is a theoretical research which considers the roles of forensic auditors in combating fraudulent activities, distinction of forensic auditor and statutory auditor, and impact of forensic auditor on corporate governance. Based on the findings; this paper concludes that forensic auditing has improved management accountability, strengthened external auditor’s independence and assisting audit committee members in carrying out their oversight function by providing them assurance on internal audit report have impacted positively to corporate governance, thereby reducing tax related fraud and malfeasance. Therefore the study recommends that; the service of forensic auditors should be employed in Nigerian organisations.
Application of forensic audit and investigation in resolving tax related frau...Newman Enyioko
The incessant tax related fraud and malfeasance resulting to corporate collapse and the failure of the statutory audit to detect and prevent fraudulent activities which had led to the impoverishment of investors had given rise to the need for forensic audit and investigations. In view of the above, this paper considers the application of forensic audit and investigation in resolving tax related fraud and malfeasance. The study is a theoretical research which considers the roles of forensic auditors in combating fraudulent activities, distinction of forensic auditor and statutory auditor, and impact of forensic auditor on corporate governance. Based on the findings; this paper concludes that forensic auditing has improved management accountability, strengthened external auditor’s independence and assisting audit committee members in carrying out their oversight function by providing them assurance on internal audit report have impacted positively to corporate governance, thereby reducing tax related fraud and malfeasance. Therefore the study recommends that; the service of forensic auditors should be employed in Nigerian organisations.
This document provides an introduction to fraud, including definitions, types of fraud, who can commit fraud, potential triggers of fraud, reasons for fraud, and impacts of fraud. It defines fraud as any dishonest act or omission intended to gain advantage. Common types of fraud include cheating, forgery, misappropriation, and fraudulent transactions. Employees, customers, and outsiders can all perpetrate fraud. Triggers may include lifestyle changes or high-risk transactions. Fraud is often committed due to financial problems, knowledge of weaknesses, and rationalization. Impacts include financial, regulatory, and reputational risks for institutions, as well as punishments for individuals.
Forensic accounting involves using accounting, auditing, and investigative skills to detect fraud. It combines these disciplines to investigate financial evidence, develop applications to analyze financial evidence, and communicate findings through reports and testimony. Forensic accountants look for indicators of fraud such as large unexpected losses, non-compliance with policies, employees living beyond their means, unexplained inventory shortages, and missing or altered documentation.
This document provides an overview of forensic accounting. It begins by defining forensic accounting as involving investigative services and litigation support related to fraud investigations and legal actions. It describes the roles of investigative forensic accountants and forensic accountants providing litigation support. It provides examples of situations forensic accountants investigate, such as employee theft, vendor fraud, and tax evasion. It also discusses the Association of Certified Fraud Examiners and internal auditing.
The document discusses the skills, ethics, and ethical conduct required of forensic experts. It defines forensic accounting and outlines the key skills needed, including accounting, auditing, investigative skills, legal knowledge, and information technology skills. It also discusses various theories of ethics and provides examples of potential ethical dilemmas in business situations involving discrimination and treatment of business partners. Maintaining high ethical standards is important for forensic experts in their work.
Forensic Accountant: Reliability & admissibility as Expert WitnessNeeraj Aarora
The document discusses forensic accounting, including its definition, history, growth, and relevance in India. Forensic accounting utilizes accounting skills to investigate financial fraud and crimes, and expert forensic accountants can serve as expert witnesses in court. The document outlines several Indian laws where forensic accounting expertise could assist with investigations, such as the Companies Act, SEBI Act, Insurance Act, and Prevention of Money Laundering Act. However, forensic accounting is still emerging in India without dedicated training, unlike in Western countries where law enforcement agencies regularly utilize forensic accountants.
Application of forensic accounting a tool for confidence in auditors’ reportsAlexander Decker
The document discusses the application of forensic accounting as a tool to build confidence in auditors' reports. It examines how forensic accounting can help detect issues like fraud, theft, bribery, and intentional misstatements. The study administered questionnaires to auditing firms, legal experts, and computer specialists. The results found that forensic accounting can significantly aid in litigation, quantifying losses from theft, detecting bribery and misstatements, and finding intentional misrepresentations to auditors. The document recommends mandatory forensic accounting training for accountants to produce more reliable audit reports.
Forensic Accounting is also known by other names like Forensic Accountancy or Financial forensics. Forensic Accounting has been defined as “accounting analysis that can uncover possible fraud that is suitable for presentation in court”. Copy the link given below and paste it in new browser window to get more information on Forensic Accounting:- http://www.transtutors.com/homework-help/accounting/forensic-accounting.aspx
This document proposes a new framework called the "fraud evasion triangle" to explain why fraud is difficult to detect in today's business environment. It identifies three key factors that obstruct fraud detection: 1) Crafty perpetrators who are knowledgeable about the business and take steps to commit fraud without getting caught; 2) Dependent internal auditors who lack independence, proper training, and experience to detect complex fraud schemes; and 3) Limitations in external audits which are not specifically designed to detect fraud and rely on management assertions. The document argues that understanding these obstructing factors is important to developing new approaches to combat fraud. It proposes solutions like limiting senior executive tenure, encouraging whistleblowing, improving corporate culture, and increasing fraud
The document discusses various principles of fraud including:
1) Definitions of fraud, corporate fraud, management fraud, and financial statement fraud.
2) The fraud triangle consisting of pressure/motivation, opportunity, and rationalization as the three elements common to every fraud.
3) Characteristics of typical fraudsters including that they are usually someone trusted and not initially suspected, and profiles of high-level and low-level thieves.
4) Taxonomies used to classify fraud including against customers/investors, criminal/civil, for/against the company, and internal/external fraud.
5) The "fraud tree" categorizing fraud into fraudulent statements, asset
The document discusses fraud awareness for managers. It defines fraud and provides examples of regulatory definitions. It outlines factors that can contribute to fraud such as lack of controls and management oversight. The document emphasizes the importance of prevention through controls and establishes tone at the top. It lists behavioral and other red flags that could indicate fraud.
This document provides an overview of forensic accounting. It begins by defining forensic accounting as involving investigative services and litigation support related to fraud investigations and legal actions. It describes the roles of investigative forensic accountants and forensic accountants providing litigation support. It provides examples of situations forensic accountants investigate, such as employee theft, vendor fraud, and tax evasion. It also discusses the Association of Certified Fraud Examiners and internal auditing.
1) Identity theft is on the rise as criminals steal personal information like SINs, credit cards, and health records to impersonate victims.
2) To reduce risk, monitor credit reports annually and statements regularly for fraudulent activity. Dispute any incorrect information with credit bureaus.
3) Safeguard personal information by shredding documents, creating strong passwords, limiting what you carry, and being wary of phone/email scams. Act quickly if identity theft is suspected.
Identity theft involves someone using personal information like Social Security numbers and bank account details to commit fraud. Common types of identity theft are credit card fraud, phone or utility fraud, and bank fraud. If you become a victim, you should file a police report, contact the credit bureaus to place a fraud alert on your accounts, and contact any creditors where fraudulent activity occurred. To reduce risk, be careful with personal information and shred documents with private details before throwing them away.
Protecting your privacy, identity and financial information online is critically important in today’s Internet economy. Last year, 13.1 million Americans were victims of identity theft. I have no plans on joining this group, which is what inspired us to create our latest Zing blog guide – Identity 101.
The document discusses statistics on identity theft in the US, including that there were over 10 million victims last year who spent an average of $1,620 and 600 hours fixing problems, and outlines various steps people can take to help protect themselves, such as shredding documents, being wary of shoulder surfers, and monitoring bank statements for unauthorized activity.
Identity theft occurs when someone steals and uses another person's personal information without permission to commit fraud or other crimes. There are several types of identity theft, including financial identity theft, the most common form where thieves use stolen information to obtain credit, loans, or services. Criminals can steal information through dumpster diving, changing addresses, or using stolen credit card information. To protect against identity theft, people should check credit reports regularly, shred documents, and be wary of unsolicited requests for personal information. Authorities recommend education and limiting shared information as ways to prevent identity theft.
This document summarizes an identity theft and fraud presentation given by Daniel Chometa of Consolidated Credit Counseling Services of Canada. It discusses what identity theft is, how it happens, current threats like phishing and scams, and steps people can take to protect themselves, including protecting personal information, mail, accounts and devices. Victims are advised on steps to take if they become a victim of identity theft.
company names mentioned herein are for identification and educational purposes only and are the property of, and may be trademarks of, their respective owners.
All product and company names mentioned herein are for identification and educational purposes only and are the property of, and may be trademarks of, their respective owners.
company names mentioned herein are for identification and educational purposes only and are the property of, and may be trademarks of, their respective owners.
Identity Theft 101: How It Happens & What You Can Do To Prevent ItIdentityForce
Your information is everywhere and criminals, such as hackers, who’ve stolen as many as 1.2 billion passwords in one crime spree, know how to get to it. Our new Identity Theft 101 infographic discusses the different types of identity theft, explains exactly how identity theft occurs, and what you can do to prevent it. Don’t leave yourself unprotected!
Identity theft occurs when someone uses your personal information like your name, social security number, or credit card number without permission to commit fraud. You should regularly monitor your financial statements and credit reports to detect potential identity theft early. If you become a victim, you should place a fraud alert on your credit reports, close any fraudulent accounts, file a complaint with the FTC, and file a police report. The FTC website provides information to help deter, detect, and defend against identity theft.
Identity theft involves someone using personal information like a name, Social Security number, or bank account information without permission to commit fraud or theft. Common types of identity theft include credit card fraud, phone or utility fraud, bank fraud, and employment-related fraud. Victims often don't discover the theft for over a year. To reduce risk, people should shred financial documents before throwing them out, be cautious about sharing personal information, and monitor bank statements and credit reports for suspicious activity. If identity theft is suspected, victims should file a police report and contact credit bureaus and the Federal Trade Commission for assistance.
The document provides information and steps for identity theft victims. It discusses how identity theft occurs through various methods like stealing personal information from businesses, stealing mail, dumpster diving, or using skimming devices on ATMs. It outlines immediate steps victims should take, including placing fraud alerts on credit reports, closing any fraudulent accounts, and disputing any unauthorized charges. The document also discusses ongoing monitoring and prevention of further identity theft.
Identity Fraud and How to Protect YourselfBarry Caplin
Identity theft occurs when someone steals personal information such as social security numbers, bank account numbers, or credit card numbers from another person and uses that information without permission to commit fraud or theft. Common ways identity thieves get personal information include stealing wallets and mail, hacking computers, and "phishing" scams. If you believe you are a victim of identity theft, you should contact one of the three major credit bureaus, close any fraudulent accounts, file a police report, and file an identity theft complaint with the Federal Trade Commission. There are also steps you can take to protect yourself such as shredding documents with personal information, being cautious about sharing information online and over the phone, and monitoring credit reports and bank statements
This document provides information on identity theft and how to protect yourself. It discusses common forms of identity theft, methods thieves use to access personal information, and a three step approach ("Deter, Detect, Defend") to protection. Readers are advised to protect passwords and documents with personal data, monitor accounts, and take steps like filing police reports if identity theft is suspected.
This document provides information about identity theft, how to protect yourself, and what to do if you become a victim. It defines identity theft as the illegal use of someone's personal information without their consent. It discusses how thieves steal information like Social Security numbers, bank account numbers, and credit card numbers. The results for victims can include financial losses, wasted time fixing the problem, and stress. Technological advances have increased opportunities for identity theft by making more financial transactions electronic. The document provides tips for protecting yourself such as shredding documents, being wary of phishing scams, and monitoring your accounts. It also outlines steps to take if you are victimized, like placing fraud alerts on credit reports and filing police reports.
6
If you know who stole your identity, you should still follow the same steps as if you did not know the identity thief:
1. File a report with your local police department and get a copy of the police report.
2. Contact the Federal Trade Commission to report the identity theft.
3. Place a fraud alert on your credit reports and get copies of your credit reports to review for any suspicious activity.
4. Contact any creditors or companies where new accounts or charges may have been made in your name to report the fraudulent activity and close or dispute accounts.
In addition to these steps, you should also consider taking legal action against the identity thief such as filing a
This presentation will look at the different kinds of frauds and scams prevalent in our society today. We will show you how to identify them. We will give you some advice on how to avoid them. And we will show you what to do if you are the victim of one of these crimes.
Identity theft occurs when someone steals someone else's personal information like credit card or Social Security numbers and uses it fraudulently. Thieves can get this information in many ways such as stealing mail, hacking computers, or scamming individuals out of their details. To prevent identity theft, people should shred documents with financial information, be careful what information they share online or over the phone, and monitor credit reports and financial statements regularly for any suspicious activity. If someone becomes a victim of identity theft, they should contact creditors to close fraudulent accounts, file a police report, place fraud alerts on credit reports, and contact identity theft assistance organizations.
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1. IDENTITY THEFT: A GROWING EPIDEMIC?
WE ARE ALL VULNERABLE
Godwin Emmanuel, Oyedokun
HND (Acct.), BSc. (Acct. Ed), MBA (Acct. & Fin.), MSc. (Acct.), MSc. (Bus & Econs.), MSc. (FACI),
MTP (SA), ACA, FCTI, ACIB, MNIM, CNA, FCFIP, FCE, FERP, CICA, CFA, CFE, CIPFA, CPFA,
ABR, CertIFR
godwinoye@yahoo.com
+2348033737184, +2348055863944 & +2348095419026
President, ACFE Lagos Chapter
Partner, Audit and Forensic Services
Ibraheem Jimoh & Co Chartered Accountants
Being a lecture delivered at the January edition of the monthly Meeting of members of ICAN Lagos
Mainland & District Society, held at the RAILWAY RECREATION CLUB, beside Lagos Mainland Local
Government Secretariat, APAPA ROAD, Oyingbo, Lagos
On January 21, 2017
3. INTRODUCTION
According to the Federal Trade Commission,
identity theft was the number one fraud
complaint during calendar year 2008.
And limiting your use of your personal computer
may not help much: a study released by Javelin
Strategy and Research reported that in 2009,
most identity thefts were taking place offline, not
online -- just the opposite of what many of us
here present might think.
One other troubling finding: the study found that
43 percent of all identity thefts are committed by
someone the victim knows.
4. INTRODUCTION
The methods criminals use to steal personal information
change frequently, particularly those that exploit
technology.
In addition, while identity theft leads to billions of dollars
in losses each year, we consumers aren’t necessarily on the
hook for the full tab.
In fact, financial institutions assume most of the liability
for spending-related fraud.
This paper does not in any way pretend to cover all aspect
of Identity theft, but it will do justice to the salient issues
that would help us all as participants in taking extra care
in our dealing either as corporate organisation or
individual.
The rest of this paper would explore the meaning of
identity theft and identity fraud, how it is being
perpetrated, how to protect ourselves, how to detect same
and what to do if it is established.
6. IDENTITY THEFT AND IDENTITY FRAUD:
DEFINITIONS
Identity theft: Identity theft happens when fraudsters
access enough information about someone’s identity (such as
their name, date of birth, current or previous addresses) to
commit identity fraud.
Identity theft can take place whether the fraud victim is
alive or deceased.
Identity theft can lead to fraud that can have a direct impact
on personal finance and could also make it difficult for one to
obtain loans, credit cards or a mortgage until the matter is
resolved.
Identity fraud: Identity fraud can be described as the use
of that stolen identity in criminal activity to obtain goods or
services by deception.
7. 7
USES OF IDENTITY DETAILS
Fraudsters can use identity details to:
Open bank accounts.
Obtain credit cards, loans and state benefits.
Order goods in your name.
Take over your existing accounts.
Take out mobile phone contracts.
Obtain genuine documents such as passports and
driving licences in your name.
Stealing an individual’s identity details does not, on
its own, constitute identity fraud, but using that
identity for any of the above activities does.
8. 8
FINANCIAL INSTITUTION AND THE
BURDEN OF LOSS
Consumer information is readily available via the
Internet and criminals engaged in a continuous
game of technological one-upmanship with law
enforcement, one wonder what the future holds for
our financial security.
Will sophisticated fraudsters be able to overcome
advances in voice and fingerprint recognition once
the technology ultimately becomes cost-effective for
mainstream use?
Will financial institutions continue to eat the losses
deriving from unauthorized transactions, or will
liability shift more to the consumer at some point?
9. 9
STEMMING IDENTITY THEFT IN NIGERIA
In Nigeria, we are familiar with online payment platforms -
Quickteller, Virtual Terminal Network, PocketMoni, InterSwitch –
as well as the use of automated teller machines (ATM) in
facilitating e-commerce.
But with the increased flexibility in handling transactions comes
the added cyber challenge of identity theft or credit card theft
Lack of a central and unique electronic identification system has
made it virtually impossible to authenticate a specific user in a
uniform fashion across services/platforms.
The NIMC Act is an option in dealing with some threats to our ICT
infrastructures and a way out in dealing with identity theft.
The Commission was established to “establish, own, operate,
maintain and manage the National Identity Database in Nigeria”
10. 1
0
FACT ABOUT IDENTITY THEFT FACTS
Common Victims Ski and Play Tennis
Major credit bureau Experian found the common
activities of people who were more often
victimized by identity theft to have involved in
any of the following activities:
Skiing
Tennis
Politics
Cultural/arts
Foreign travel
Charities/volunteering
11. 1
1
FACT ABOUT IDENTITY THEFT FACTS
One in 700 thieves are Caught
Most Common thieves are your family
Million Records Exposed in Data Breaches
Common Victims are Children & Deceased
Smartphone Owners’ Habits Increase Chance of
Fraud
Victims need five full weeks off to restore Identity
12. 1
2
HOW IDENTITY THEFT ARE COMMITTED
The human imagination and creativity are endless when it comes
to stealing things,” says Peter Keane, dean emeritus and professor
at the Golden Gate University College of Law.
Identity thieves commit their crime in several ways:
Your Trash
Your Mail
Phishing
Skimming
Straightforward Theft
Conning
Address Manipulation
Information given away
Dumpster diving
Shoulder surfing
Wallet or document theft
13. 1
3
HOW IDENTITY THEFT ARE COMMITTED
Bogus phone calls
Pretexting
Business record theft
Malware
Spam
Spear phishing
Hacking
Restaurants
Data Breaches
Hacked Shopping Sites
14. 1
4
PROTECTION AGAINST IDENTITY/THEFT
AND FRAUD
The following are also recommended for adequate protection against
the risk of identity theft and fraud:
Don’t throw out anything with your name, address or financial
details without shredding it first.
If you receive an unsolicited email or phone call from what appears
to be your bank or building society asking for your security details,
never reveal your full password, login details or account numbers.
Be aware that a bank will never ask for your PIN or for a whole
security number or password.
If you are concerned about the source of a call, wait five minutes
and call your bank from a different telephone making sure there is
a dialling tone.
15. 1
5
PROTECTION AGAINST IDENTITY/THEFT
AND FRAUD
Check your statements carefully and report anything suspicious to
the bank or financial service provider concerned.
Don’t leave things like bills lying around for others to look at.
If you’re expecting a bank or credit card statement and it doesn’t
arrive, tell your bank or credit card company.
The three credit reference agencies offer a credit report checking
service to alert you to any key changes on your credit file that
could indicate potential fraudulent activity.
It is particularly helpful to check your personal credit file 2-3
months after you have moved house.
16. 1
6
WHAT TO DO AS A VICTIM OF
IDENTITY FRAUD
The victim of identity fraud should:
Act quickly
Report it to your bank as soon as possible.
Report the matter to the relevant organisation
Depending on their advice, you should then alert your
local police force
Report all lost or stolen documents
Get a copy of your credit report
Look at your credit report closely
The credit reference agencies will contact lenders on
your behalf where fraudulent applications have been
made or fraudulent credit accounts opened in order to
restore your credit history to its former state.
18. HOW TO PREVENT IDENTITY THEFT
Preventing identity theft starts with managing your personal information
carefully and sensibly. The following among others are recommended
precautions to keep your personal information safe:
Only carry essential documents with you
Keep new cheques out of the mail
Be careful when giving out personal information over the phone
Your trash is their treasure
Make sure others are keeping you safe
Stay on top of your credit
Protect your Social Security Number
Follow your credit card billing cycles closely
Keep a list of account numbers, expiration dates and telephone
numbers filed away
Create passwords or PIN numbers out of a random mix of letters and
numbers
19. HOW TO PREVENT IDENTITY THEFT
Commit all passwords to memory.
When using an ATM machine, make sure no one is hovering over
you and can see you enter your password.
When participating in an online auction, try to pay the seller
directly with a credit card so you can dispute the charges if the
merchandise does not arrive or was misrepresented
Adopt an attitude of healthy skepticism toward websites that
offer prizes or giveaways.
Choose a commercial online service that offers parental control
features
20. HOW TO PREVENT IDENTITY THEFT
Tell your children never to give out their address telephone
number password school name or any other personal information.
Make sure your children know to never agree to meet face-to-face
with someone they have met online without discussing it with
you.
Tell your children never to respond to messages that have bad
words, are scary, or just seem weird.
Tell your children never to enter an area that charges for services
without asking you first.
Tell children never send a picture of themselves to anyone
without your permission.
Make sure that access to the Internet at your children’s school is
monitored by adults.
22. SUMMARY AND CONCLUSION
Identity theft is the fastest growing crime in
Nigeria, the truth of the matter is that the so called
developed country have also recorded the highest
number of cases in the time past, and it is currently
the most common consumer complaint.
Identity theft costs victims a lot of money, stress and
time, but impostors show no mercy as they continue
to find new and more sophisticated ways to commit
the crime (bestidtheftcompanys.com).
23. SUMMARY AND CONCLUSION
Identity theft can cost you a lot of money as well as create
confusion across the breadth of your life, but despite the horror
stories, you have to wonder how prevalent identity theft
actually is as well as what you can do to prevent it (Odysseas
Papadimitriou, 2013).
Identity theft and fraud are terrifying prospects for consumers,
as they can lead to financial losses and credit score damage.
However, these types of crime are far less common than you
might think, and you can further reduce the likelihood of
falling victim to them by taking a few commonsense measures
to protect your personal information.
24. SUMMARY AND CONCLUSION
Distinguished members of my District (ICAN
LMDS), I can confirm to you that we are all
venerable because the issue of identity theft has
became growing epidemic and sure, exercising
common sense will always be your best defence
against identity thieves, the hope is that advances in
identity verification will also make life more difficult
for criminals in the future.
Conferences and or training of this nature would
help our members and continue to shape their
consciousness while implementing safety measure or
investing cases of identity theft.
25. SUMMARY AND CONCLUSION
Take credit card transactions, for example. Steven
Myers, an assistant professor of informatics and
computing at the Indiana University have this to
say: “A credit-card is supposed to identify the
person, but it is easy to imagine the deployment of
technology which uses a camera to perform facial
recognition, a mic to perform voice recognition, etc.,”
“Right now those technologies are very expensive,
but research is going on to bring down the cost of
biometric measures, so that should bring down
identity theft a lot.” (Swapnoneel Roy, an assistant
professor with the University of North
Florida’s School of Computing)
26. SUMMARY AND CONCLUSION
Still, we can’t expect identity theft to disappear
altogether, in part because the potential payoff will
always allure criminals and in part because we are
increasingly putting more and more of our personal
information online for the world to see.
Vijay Kanabar, an associate professor of computer
science and administrative services at Boston
University also stated that “the biggest disturbing
trend in identity theft will definitely be social media,
as there will be no privacy.”
27. CASES
Ayo Animashaun victim of identity theft
The HipTv boss made this known on July 2015 when he announced on
Instagram that an impostor is trying to rip off up and coming artistes by
demanding payment for airing their music videos on his programme.
Another Ayo Animashaun impersonating him. He charges and collects money
on behalf of HipTv. This guy mirrors all his posts, It won’t be surprised if he
reposts this to confuse people. His original Facebook account has over 4,800
friends as opposed to the fake account.
TV personality, Ayo Animashaun
28. CASES
Nigerian Woman in UK Arrested for Identity Theft
Oluwaseun Adenubi, a 30 year old Nigerian woman in the UK, has been
arrested by the UK authorities and charged with identity theft.
It was discovered that she stole the identity of another Nigerian-British born
woman so as to have her needs and those of her baby, taken care of by that
country’s tax payers.
This is according to reports by Daily Mail. Adenubi posed as Rita Ogunkunle to
obtain free NHS medical care during the delivery of her son Moses, and also
got a £3,500 payment in the process.
In addition to that she has been receiving about £9000/year in state handouts
while living in the east London suburb.
She also allowed Ogunkunle, 32, and partner Michael Adebambo, 46, to
register as Moses’s parents to get him free NHS care and a UK passport, a
court heard.
29. CASES
Nigerian twist #1: Trust me — send no money
The scam: In London, England, a would-be renter is fooled into believing she’s
dealing with a legitimate apartment owner when he tells her there’s no need to
send an advance payment to him.
The cunning crook spins a story about having trouble with previous renters
and wanting proof of her ability to pay. But he suggests she should send some
money — about $2500 — as an electronic payment to a friend or relative of her
choice.
That way, he says, it will prove she has the money but it will remain safe.
Here’s the catch: as proof of payment, he asks for a scanned copy of the
transfer payment. A while later, posing as the friend or relative, he uses this
copy to collect the money from a Western Union office.
The solution: It’s not clear if Western Union was fooled into thinking the
document was an original or if they will pay out on presentation of a copy. All
they would say is that they are investigating the scam.
Meanwhile, the message is clear: not only should you not send electronic
payments to someone you don’t know and trust but also don’t send them a copy
either.
30. CASES
Nigerian twist #2: Send me the stuff — I’ll use PayPal
The scam: Wise to the use of forged checks and stolen credit cards to pay for
items they’re selling, many vendors using services like eBay and Craigslist
now insist they’ll only accept payments via PayPal, especially to buyers who
ask for shipment overseas — usually to Africa.
Fine. But what happens when you get an email apparently from PayPal saying
your account has now been credited with the money you’re awaiting?
Well, if you don’t independently check your account, you may have just
received a fake message that’s not from PayPal at all.
It’s easy to do if the buyer gets your email address and it’s just as easy for
scammers to design a message that looks like the real thing. And that’s what
they’re now doing in a big way.
The solution: Simple. As suggested above, check your PayPal account to
make sure the money really is there.
31. CASES
Nigerian twist #3: It’s OK — we’re the FBI, um, the President
The scam: A resident of North Kenai, Alaska, sniffs out a scam when she
receives a $30,000 check, supposedly from the Central Bank of Nigeria, and is
told to take 10% and forward the rest. She doesn’t.
Later she gets what seems to be an email from the FBI. It says they’ve been
monitoring her email and investigating the bank and “confirmed your contract
payment is 100% genuine and hitch free.”
She still doesn’t bite, so a couple of days later the scammers send another
message, this time from the “United Nations 2007 Compensations Payments
Directive” saying the Nigerian government is concerned about its image and
the President wants to pay the woman $300,000 compensation to redeem its
good name!
Now, of course, they just want her bank details so they can forward the money.
She doesn’t fall for that either.
The solution: Talk about persistence! As usual, the warnings here are that you
don’t get money for nothing, never wire cash to someone you don’t know, and
don’t give your bank details to someone you don’t know — even someone who
says he’s the President of Nigeria!
33. REFERENCES
Arowosaiye Y. I, (2013) “The New Phenomenon of Phishing, Credit Card Fraud, Identity Theft, Internet Piracy and
Nigerian Criminal Law” available
at http://www.unilorin.edu.ng/publications/arowosayeyi/THE_NEW_PHENOMENON_OF_PHISHING.pdf accessed
14/01/2013
http://www.actionfraud.police.uk/fraud_protection/identity_fraud
http://www.nigerianlawtoday.com/2013/01/stemming-identity-theft-in-nigeria_16.html
http://www.ncpc.org/topics/fraud-and-identity-theft/tips-to-prevent-identity-theft
http://www.nigeriacreditreport.com/services/creditadvice/identitytheft.htm
http://www.ncpc.org/topics/fraud-and-identity-theft/tips-to-prevent-identity-theft
http://www.nigeriacreditreport.com/services/creditadvice/identitytheft.htm
https://www.dia.govt.nz/Identity---How-does-identity-theft-happen
https://www.transunion.com/personal-credit/identity-theft-and-fraud/how-to-prevent-identity-theft.page
Papadimitriou, O (2013). Identity Theft: What It Is, How It Happens & the Best Protection
Downloaded from http://www.cardhub.com/edu/identity-theft/
Leamy, E. (2008). How Identity Theft Happens and How to Protect Yourself: downloaded from
http://abcnews.go.com/Technology/story?id=4766894&page=1
Sid Kirchheimer (2013). 10 Ways to Prevent Identity Theft: Downloaded 11/11/2015 on from
http://www.aarp.org/money/scams-fraud/info-09-2013/prevent-identity-theft.html
www.nimc.gov.ng
10 Shocking ID Theft Facts of 2012 downloaded on 11/11/2015 from http://bestidtheftcompanys.com/10-shocking-id-
theft-facts-of-2012
http://www.scambusters.org/nigerianscams.html
http://jaguda.com/2015/08/11/nigerian-woman-in-uk-arrrested-for-identity-theft/
http://thenationonlineng.net/ayo-animashaun-victim-of-identity-theft/
http://wreg.com/2015/11/08/bartlett-woman-charged-with-identity-theft-stealing-362k-from-employer/