Download (direct link):
37. For example, a recent survey of taxpayers and their attitudes toward cheating found that 76 percent said they should not cheat on their taxes, indicating that almost one-quarter of respondents felt otherwise. Eleven percent said it was all right to cheat a little, and 5 percent said it was all right to cheat as much as possible. A similar survey conducted in 1999 found those who said they should not cheat to be 87 percent of respondents. It appears, then, that those disinclined to cheat to some degree declined by 11 percent. “As Audits Decline, Fewer Taxpayers Balk at a Bit of Cheating,” The New York Times (January 19, 2002), A-11.
38. FraudInfoNewsletter4, no. 15 (April 10, 2002), published electronically by the Association of Certified Fraud Examiners, Austin, Texas.
39. Diane Sears Campbell, “Focus on Cyber-Fraud,” Internal Auditor (February 2002), 33.
40. See note 16, 36.
41. The Small Business Fraud Prevention Manual, (Austin, TX: The Association of Certified Fraud Examiners), quoted in FraudInfo Newsletter 4, no. 13 (March 27, 2002), published by The Association of Certified Fraud Examiners, Austin, Texas.
42. FraudInfo Newsletter 4, no. 18 (May 1, 2002), published electronically by The Association of Certified Fraud Examiners, Austin, Texas.
43. Jennifer S. Lee, “Making Losers out of Auction Winners,” The New York Times (March 7, 2002), G-7.
44. Brian Krebs, “Internet Auction Fraud Is Top Consumer Complaint—FBI” (April 10, 2002), www.Newsbytes.com.
45. See note 39, 30.
46. “Cyber Crime Bleeds U.S. Corporations, Survey Shows; Financial Losses from Attacks Climb for Third Year in a Row,” news release, Computer Security Institute, San Francisco, California (April 7, 2002), in conference proceedings, Undermining Terrorism: New Concepts and Policies for an lnterdependent World, John F. Kennedy School of Government, Harvard University (May 3-4, 2002).
47. FraudInfo Newsletter 2, no. 3, (March 7, 2002), published electronically by the Association of Certified Fraud Examiners.
48. Douglas M. Watson, “Whom Do You Trust?” The White Paper (March/April 2002), 28.
49. Al Cameron, “How to Stop Internet Credit Card Thieves,” in Working Together to Reduce the lmpact of Economic Crime, conference proceedings of the Economic Crime Summit, Crystal City, Virginia (May 6-8, 2002), 20.
50. See note 43, G-1.
51. Adam Clymer, “Arrests Made in a Sweep Against Thefts of Identities,” The New York Times (May 3, 2002), A-16.
53. John F. Ellingson and Christopher S. Williams, “Facing the Identity Crisis,” in Working Together to Reduce the lmpact of Economic Crime, conference proceedings of the Economic Crime Summit, Crystal City, Virginia (May 6-8, 2002), 22.
54. David Pace, “Investigators Cannot Estimate Extent of Government Credit Card Abuse,” Associated Press Newspapers (May 1, 2002).
1. Wells, Occupational Fraud and Abuse, 8-10.
2. Id., 10-11.
3. Id., 12-14.
4. Id., 22.
5. Id., 22-23.
6. Id., 25-26.
7. Id., 25.
9. This observation is remarkably consistent with a comment made by former NYPD Detective Bob Leuci during a seminar in the early 1990s at the FBI Academy in Quantico, Virginia. Leuci had been the subject of a major police corruption probe by the NYPD, had evidence developed against him, began to work with the authorities conducting the probe, and wore a wire (a concealed tape recorder) against many of his former associates. Many were dismissed as a result of the probe, some went to jail, and one or two committed suicide. The tale of Leuci’s exploits was turned into a book and a movie, both titled “Prince of the City.” On occasion he would be hired by the FBI as a guest lecturer on the dangers of corruption in law enforcement in general, and in undercover operations in particular. During one of these sessions, with about 30 FBI undercover agents in attendance, he made the following observation. Leuci noted words to the effect that, “In every organization, 5 percent of the people are dirty. No matter what you do, they are going to be dirty. And in every organization, 5 percent of the people are clean. You can’t tempt them to do anything wrong. The rest are waiting to see what happens.”
To the writer, who was in attendance, Leuci was speaking to issues of organizational culture and organizational socialization processes. I understood Leuci to be saying that if the culture of the organization, at the working level, is that certain things are okay, regardless of what the rulebook says, most people will be influenced to follow this guidance.
10. All references to Hollinger-Clark are found in Wells, 25-26. See also note 9.
11. White Collar Crime Study, FBI National Press Office (March 6, 2002).
12. See note 1, 29-30.
13. Id., 31-32.
14. Id., 32. See also note 9.
15. James S. Bowman, “Ethics in Government: A National Survey of Public Administrators,” Public Administration Review, 50, May-June 1990, 350.