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Faktor Mensch als Ausgangspunkt und Gegenstand des Fraud Managements

Faktor Mensch als Ausgangspunkt und Gegenstand des Fraud Managements

          
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About the Book

Studienarbeit aus dem Jahr 2016 im Fachbereich Führung und Personal - Sonstiges, Note: 2,0, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Frankfurt früher Fachhochschule, Sprache: Deutsch, Abstract: Folgt man der Begriffsherkunft über die römische Gottheit Fraus, ist Betrug und Täuschung so alt wie die Menschheit selbst. Auch einer der ersten bekannten Fälle wirtschaftskriminelllen Betruges lässt sich in der Antike finden. Der griechische Händler Hegestratos schloss einen Pfandbrief auf ein mit Getreide geladenes Schiff ab und versprach dem Versicherungsgeber die Rückzahlung mit Zinsen oder die Pfändung des Schiffs inklusive Ladung. Allerdings hatte Hegestratos weder das eine noch das andere vor. Vielmehr belud er das Schiff nie mit dem Getreide und sabotierte es anschließend, um einen Schiffbruch herbeizuführen. So könnte er das gezahlte Geld behalten, hätte den pfändbaren Gegenstand vernichtet und darüber hinaus nicht einmal das Getreide verloren. Leider endete der Plan mit seinem Tod während des Schiffsbruchs. Auch wenn dieser Fall nicht unbedingt mit der Komplexität oder Tragweite aktueller Beispiele vergleichbar ist, zeigt er dennoch die wichtigsten Grundlagen der Thematik. Im Laufe der letzten Jahrzehnte hat sich der Umgang mit Risiken im Unternehmen professionalisiert. So wird auch Fraud aus Unternehmenssicht zu Risiken gezählt, die entsprechend ihrer Eintrittswahrscheinlichkeit und Schadenshöhe behandelt werden müssen. Als Besonderheit steht bei Fraud der Mensch im Fokus. Er begeht eine kriminelle Tat, die er aus bestimmten Gründen und Motiven durchfühhrt. Entsprechend lassen sich neben Maßnahmen gegen die Tat an sich durch Vorkehrungen und Verfahrensweisen aus dem Risikomanagement auch solche gegen den Täter treffen. In dieser Arbeit soll aufgezeigt werden, welche Möglichkeiten Unternehmen haben, um sich gegen Fraud zu schützen. Dafür werden zunächst grundlegende Begriffe aus dem Umfeld von Fraud, aus dem Risikomanagement und als branc


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Product Details
  • ISBN-13: 9783668631397
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 28
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668631395
  • Publisher Date: 14 Feb 2018
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 50 gr


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