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control fraud
Control fraud occurs when a trusted person in a high position of responsibility in a company, corporation, or state subverts the organization and engages in extensive fraud for personal gain. The term Control fraud was coined by William K. Black to refer both to the acts of fraud and to the individuals who commit them.
==Concept==
The concept of control fraud is based on the observation that the CEO of a company is uniquely placed to remove the checks and balances on fraud within a company such as through the use of selective hiring and firing. These tactics can position the executive in a way that allows him or her to engage in accountancy fraud and embezzle money, hide shortfalls or otherwise defraud investors, shareholders, or the public at large. A control fraud will often obtain "investments that have no readily ascertainable market value",〔Black (2005, p. 2)〕 and then shop for appraisers that will assign unrealistically high values and auditing firms that will bless the fraudulent accounting statements.〔Black(2005, pp. 51, 251, 253)〕
Some control frauds are reactive in the sense that they turn to fraud only after concluding that the business will fail.〔Black (2005, pp. 5, 7, 8, 60, 282)〕 Opportunistic control frauds, by contrast, are attracted to a criminogenic environment where it is harder to detect fraud, e.g., as a result of deregulation.〔Black (2005, pp. 5, 7, 8, 11, 37-38, 61)〕
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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