15 résultats pour « fraud »

How Crime Shapes Insurance and Insurance Shapes Crime

Examines the relationship between #crime and #insurance, with a focus on the role of #governance, #riskassessment and #riskmanagement, #crimeprevention, #securitytechnology, #behavioraleconomics, #theft, #kidnap and #hijack for ransom, #fraud, and #ransomware. It analyzes five case studies to identify a co-evolutionary process in which #insurers collaborate with insureds, governments, and #thirdparty to #mitigaterisk, particularly when criminal innovations destabilize the #insurancemarket.

Remembering Fraud in the Future: Investigating and Improving Auditors’ Attention to Fraud

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This study leverages prospective memory theory to examine how encouraging #auditors to have implementation intentions can improve their attention to #fraud. Results suggest that encouraging implementation intentions, can increase auditors’ attention to fraud and make them more likely to take effective #antifraud actions. However, even in high fraud risk settings, auditors may still devote insufficient attention to fraud when performing planned #audit procedures, raising concerns for #regulators.

Multivariate Poisson Model Adjusting for Unidirectional Covariate Misrepresentation

"Insurance fraud has been a long-lasting issue in actuarial modeling. Policyholders are prone to hide their true status in their best interest when disclosing their information for insurance pricing purposes. However, from the insurers' point of view, it is either time-consuming or laborious to verify the true status of such risk factors. There is thus a strong incentive to build models accounting for potential misrepresentation, which contributes to a more robust ratemaking system."