Types of business fraud. Protection against external fraud. Prices and contract work

Deception itself is a very unpleasant phenomenon, to put it mildly. And in business, it is fraught with serious losses, temporary delays, rigid dependence on dishonest partners. In order to always be on guard of your interests, knowledge of logic, management, negotiation must be supplemented with proven skills to detect deception. In this article, we will outline the signs of deception, methods of counteracting them.

Psychological studies have shown that everyone is deceived and quite often. The degree of deception is different, and its presence does not raise questions. That is why knowing the signs of deception will help not only protect your business, but also take right decisions in life. No one says that you need to be a "deceiver" at the level of specialists in the film "Lie to Me", but you must have at least basic knowledge in this area.

Signs of a lie

You should remember very simple signs of a lie in non-verbal communication, which should make you alert and take information from the interlocutor with special attention.

1. Quick change of head position. You ask the interlocutor a question, and before answering, he makes a sharp nod, turn. He can sharply tilt his head forward, backward, sideways, he can make a movement, as if he is "shaking" his head, bangs. These are all signs that he is about to lie.
2. A change in the interlocutor's breathing is also a symptom of the fact that he is already lying. This is a normal physiological reaction of a person to circumstances. This is what the vast majority of people do. Along with heavy breathing, you may observe raised shoulders, a hollow and unattractive voice, even hoarseness. This happens due to the increased heart rate, increased blood circulation. If you are not talking to a person who has just run a hundred meters for a while, then you are a liar.
3. Signs of lying are fussy and frequent uncontrolled movements. We know this, and vanity without a reason can be intuitively felt by almost every person. But there is also the opposite manifestation of untruth - a complete stupor, when a person stops moving. If you were watching a person and at the beginning of the conversation he was completely normal, and suddenly he was “stupefied”, then take a closer look, perhaps he began to tell a lie.
4. The repetition of the same words, phrases also testifies to untruth. The first reason for repetition is that a person does not know what to say next, and urgently comes up with it, the second reason is the desire to gain time, the third reason is that a person convinces himself that his lie is true. If a person seeks to prove to you that he is right or to convince you of the advantages, then he can repeat his thought, but in other words, if the repetitions are verbatim, then there is some untruth in them.
5. A person touches his mouth, the corners of his lips, rubs, as if soiled with food, although his mouth is perfectly clean. In this case, the most striking manifestation of a lie is covering your mouth with your hand. If a person starts laughing and covers his mouth with his hand, then he has something to hide, and most often - emptiness, uncertainty, ignorance of the topic, or some life circumstances. In negotiations, laughter with a covered mouth is a complete self-doubt and a lie.
6. A person covers his throat, stomach, head, chest with his hand. These are the most energetically vulnerable places of the body, and even without realizing this, a person can cover them. If a person tells a lie, then his hand often stretches to these places, creating a barrier between the listener and himself. So that an aggressive reaction to a lie does not get into weak spots, they are covered. It's the same as saying "mom" when it hurts.
7. Shifting from foot to foot. If you have a person with sore joints in front of you, then he can make such movements without lying. Have him sit down and see how his legs move. If it is calm, then everything is in order, but if he continues to make movements with them, then he is lying. If a healthy person stands in front of you and shifts from foot to foot, then he subconsciously seeks to leave, that is, he feels discomfort. And this is a direct sign of a lie.
8. Too many words. A person simply bombards you with information, does not give you a word, speaks incessantly, and not always to the point - this is also a sign that you are being lied to. With an abundance of words, a person simply strives not to give you the opportunity to take a break to "think." Lies are well covered by long and beautiful speeches- this is the train of thought of the deceiver, it often happens, for many words the interlocutor misses the untruth. But you need to be on your guard as soon as you realize that the interlocutor is trying to talk to you.
9. The eyes are the mirror of the soul, they will help you recognize the liar. He will always take his eyes away from you, hide his eyes, since he will not be able to join you energetically, because he knows that he is lying, and on a subconscious level he will seek to hide this by hiding his eyes. The second manifestation of a lie is a look at you, straight, without blinking, point-blank. If a person “stares” right at you, and there is absolutely no reason for this (well, you don’t have a wizard’s hat, horns, a golden halo), then they are definitely trying to deceive you. The train of thought is this: my interlocutor knows that when they lie, they hide their eyes, and I will look point-blank so that no one guesses. But now you know it, and you will guess right away.

Ask the right questions in a meeting

During the conclusion of the transaction, you should always ask questions that will immediately show you whether your interlocutor has malicious intent. These are questions about the deal itself, about its subject, and about plans, that is, about further cooperation. You can immediately ask what is called “on the forehead” - what result do you expect from this meeting. The answer to such a question does not always show whether the words of the interlocutor are false or true.

Keep in mind that a person may have several options for cooperation, so they can be verbose and also confused. The second reason is that a person is not ready morally or due to the degree of power to plan cooperation with you. Third - he simply intends to find such options during the conversation and did not think them over at all in advance.

And in order to understand what a person really thinks, you can offer him a few more clarifying questions:

• What will be the cooperation with our company in the future?
• How long do you plan to conclude a contract with us?
• How much working capital do you plan to involve in our joint work?
• How do we manage disputes?
• at this meeting, we only sign an agreement, discuss its terms or touch upon specific parameters cooperation?
• how do you plan to achieve the greatest result in our transaction?

If the interlocutor answers most of the questions, then we can say that he came to the negotiations with honest intentions. If he gets confused and leaves the answers, then he is either simply not competent, or he is lying in order to derive only benefit for himself.

Pay attention to the following points

- a person does not construct phrases logically. For example, he says that he is ready to shell out any money to reach the result of 2 million 227 thousand 837 rubles. Where is the logic between a figure accurate to kopecks and the concept of "any money"? This is the first and clearest sign of a lie. In what part of the phrase he is lying - you will understand for yourself.

- a person should always clearly talk about the future, since your deal only begins at the time of signing the contract. If the interlocutor insists on signing right now and cannot connect two words about the future, then you have problems, you are a liar.

- If normal person suddenly starts talking to you at an unnatural speed of speech for him, then he tries to hide the lie.

- if the interlocutor gives you as arguments small parts and dwells on the insignificant nuances of the transaction and conditions, then, most likely, he covers up a lie in the main thing, that is, your interests are infringed. Verbosity in bringing arguments and a clear sequence in speech (excessive) speaks of a carefully thought-out speech, and it is necessary to check it for veracity. Do not decide the fate of the deal here and now, take a break and check all the arguments.

- if the interlocutor gives you an example from life for every word, then stop and ask him a number of specific questions. He is well prepared, and you should check him from all sides. Many examples that put it in a favorable light are a sign of lies.

- the word "I" is used too often, or exculpatory phrases - to be honest, to be honest, in truth, I will tell you a secret quite frankly, etc. This is a clear sign that you are being lied to. The size of the lie can be different, see for yourself how much they try to fool you.

- if during the conversation the tone of your interlocutor rises, that is, he speaks on ever higher notes, then he is categorically unsure of himself or lies, or is very much alarmed by something. Maybe he is not sure and is worried that you will not believe his lies? Or maybe he is very unsure that he will fulfill the terms of your deal. You don't need both, ask questions, get to the bottom of the truth. By the way, if the interlocutor at this moment also shrugs his shoulders, then pay attention to the following:

• raises both shoulders with an affirmative answer - a strong doubt about the ability to fulfill a promise,
• raises one shoulder - uncertainty that he generally answered correctly.

Non-verbal signs of lies

• Smile only with the lower part of the face or mouth. Sincerely, a person smiles with his eyes, mouth, cheeks, eyebrows, that is, his face as a whole. When lying, the smile is depicted only by the mouth.
• Look at the floor, past you, or, conversely, point-blank, into your eyes. It's a lie. A sincere person looks periodically into the face of the interlocutor, he asks with his eyes Additional information when looking into the eyes of the interlocutor. Note that dilated pupils indicate a desire to increase price, authority, power, or something else. If there is negativity in the head, the icons are narrowed. If the interlocutor slid his eyes from right to left from top to bottom (diagonally), then he will now lie.
• The interlocutor rubs the tip of his nose - he does not believe you. If you cover your mouth with your hand, they don't believe you.
• The interlocutor rubs the eyelid - he is lying, psychologically he tries not to look into your eyes and covers it with rubbing.
• Scratches his neck - does not agree with you or doubts your words.
• He touches and pulls the collar - he feels that his deceit is about to be exposed, he is very afraid of this.
• He spreads his arms to the sides with palms up - he tells the truth, he is open for conversation completely sincerely. If he moves his arms parallel up and down, then he is lying.
• A person holds himself above the wrist, just below the elbow or by the elbows - an extreme degree of frustration. If he holds his wrists, he is confident in himself. Legs crossed - lying.
• Fingers clasped - disappointment, even hostility. If he holds his fingers near his face, negative thoughts overcome him.
• Sudden movements or their absence are a sign of a lie.
• Fingers folded into fists and clenched - aggression, readiness to answer at any moment, extreme excitement.

If you see certain signs of a lie, think that a person may simply be ill with something, he personal life extremely negative events can occur, and all these manifestations will have nothing to do with your negotiations. And vice versa - liars also read such articles, and they may deliberately make certain gestures, behave in a certain way, so that you think that everything they say is true. Always double-check the information in several sources, always take a break before signing the contract, no matter how tempting the offer may seem to you. Remember the "make people laugh" and "free cheese"! And good luck with all your transactions!

E. Shchugoreva

Elena Shchugoreva is a business consultant, trainer in oratory and speech technique, head of the Orator Master online school. She can be contacted by email. [email protected] or through a Facebook group

Fraud in business today is a very common and painful phenomenon for entrepreneurs, business owners and companies. I wrote this book, among other things, because I myself was repeatedly a victim of scammers. I think my ignorance of things that were worth knowing played a significant role in this. Read this book. It will help you become less vulnerable to fraud.

III Types of fraud in business (in corporate fraud)

Let's look at a number of types of business fraud (types of corporate fraud), using material from the National Fraud Bureau (NFIB) London website.

Photo from the source in the list of references

3.1 Fraud through taking control of the account and "with the application"

Account Control Fraud

Taking over your account can happen when a scammer or computer criminal appears to you as a real client, takes control of your account and then makes unauthorized transactions. Any account can be obtained by scammers through a bank, credit card, email, etc.

Online banking accounts are usually obtained by scammers through the use of phishing, spyware or malware. It is a form of internet crime or computer crime.

Fraud was committed if the money was lost by you.

Fraud "with the application"

When an account is opened using a fake or stolen document application not in their name, scammers use other people's accounts to withdraw cash, get a loan, or perform other methods of deception.

Identity theft prevention can prevent app scams. Know the information you need to protect. Keep your data private and keep confidential documents safe. If you no longer need a letter or document, discard it; just tear it up and put it in a trash can, or even burn it. Always keep a close eye on finances and credits.

You may receive letters or emails confirming that you have received new cards or loans that you have not applied for. You pay for a subscription or direct debit that you don't know about, such as using a mobile phone that you don't own.

If you are a victim of identity theft, you may be the victim of an "app" scam; your details may be stolen and used to open a new account in your name.

Fake accounts are usually opened with banks or credit card companies, these are fast way fraudsters accessing funds using victims' data.

But scammers can also use the data to open accounts in your name, such as a mobile phone contract, which will then be billed in your name.

Fraud with apps is different from fraud with your account. In this case, the criminals use your data to launch brand new accounts, whereas in the case of account fraud, you yourself transferred this data. The difference is that the victims may be completely unaware of the "app scam" because the account was opened without their knowledge.

3.2 Bankruptcy-related betting and gambling fraud

Bankruptcy Fraud

Bankruptcy and insolvency fraud may involve companies trading fraudulently just prior to being declared insolvent or phoenix companies.

A Phoenix company is a company created after some company declared insolvency, a new company is created overnight with the same attributes but is not responsible for the loss of the previous business because they seem to be different entities.

Bankruptcy and insolvency fraud also includes trading illegally while suspending or disqualifying a business. Bankruptcy describes a person's financial status. Victims of bankruptcy and insolvency fraud tend to be the businesses that provided credit to the bankrupt, such as credit card companies and loan companies. Fraud was committed if the money was lost.

Fraud in betting and gambling

Betting and gambling fraud occurs when you are made offers to expose your inside information or supposedly insane systems that guarantee you profits from gambling - at horse races, football or various sporting events.

Beware of any scheme that guarantees you win; gambling by its very nature lays money on an unknown outcome. Don't bet on behalf of someone else, especially someone you don't know. Ask yourself why someone would sell their secrets if they have the knowledge. If this sounds too good to be true, it may not be true.

How does this happen? You receive a glossy brochure introducing you to a sports insider with a track record of winning bets. You are asked to pay a subscription fee in advance so that you can receive confidential information that will give you an advantage. You are told that the player cannot place his own bets because they are known to the bookies; you and others like you need them to bid on their behalf.

You are offered inside information that is focused on horse racing, but may include betting on any sport. The scammers do not have inside information or unbeatable systems that guarantee winning bets and you will not be able to increase your chances of winning through these schemes.

In some cases, scammers will use false testimonies from others who they claim have taken it upon themselves to give out advice or give examples of races where they were right every time. You will be asked to pay a subscription fee for sending you supposedly confidential information.

You may be given a free bet to get you started - it's either a bet on the firm favorite or a bet from secret tips given to other victims for all other possible outcomes in the same race or event, so it only takes one winning victim to mistakenly assume the system is working.

The scammers will withhold your down payment, your bet or subscription and will cut off contact with you if your bet loses. This is against racing competition rules for people in the industry who pass on confidential information, so it is unlikely that anyone with inside information will advertise it.

3.3 Business directory and publishing fraud

Business Directory Fraud

Business directory scams happen when your business is offered free advertising by mail, email, or fax, but is then billed for the service.

Protect yourself. Train your colleagues. Employees who handle external communications must be prepared to challenge calls, letters, and invoices. If you get an offer, do your research. Is the directory legal? Is the company offering you the listing registered with any trading bodies?

Check everything you have related to directories. Don't pay a bill without asking about it; scammers want you to believe that you are mistaking their listing for part of your company's directory listings.

How can this happen? You receive a call asking you to verify your company details for the directory service. You receive a listing offer form to be returned completed to the sender, the caller asks you if you want to be listed or not. You sign your company's final demand for a list of directories you don't remember.

How can this happen? The scammers send the company a form by mail, email, or fax, offering a free listing in a business directory either in the directory or online. You are encouraged to return the form even if you don't want to place an order, but the little print states that by returning the form, you are making an order and will be charged for catalog entries.

This is a kind of phishing or misrepresentation scam: the catalog may not be as well known as it claims to be, or have very few copies in circulation, and in some cases it does not even exist. Your company is then presented with a fake invoice, with the scammers hoping that the money will be paid to them without questioning. If your company asks for an invoice, the bogus publisher may try to pose as a debt collection agency and send threatening letters.

Publishing fraud

This type of scam happens when cold subscribers link businesses and sell ad space in a bogus post for a good reason. The caller gives the impression that the publisher is working with local charities, emergency services, crime prevention, or other noble communities. Sometimes the caller will say that the business placed an order earlier, or even that someone in the business agreed to take out the ad space. The scammers can also send invoices, whether or not the victim has agreed to accept the ad space. They can track invoices with threats of legal action. Beware of those who claim to be one of the following:

charitable society. Rescue service. 999 Services. rehabilitation projects. This type of scam is now being promoted to scammers pretending to be bailiffs and using pressure tactics telling victims that they must deposit money through the court. The victims then transfer the money to the suspect's bank account, even when they are not sure they ever agreed to advertise in the magazine. Please do not send money to these scammers. Fraud was committed if the money was lost.

3.4 Proof Fraud. Domain Name Fraud

Verification fraud

When someone gives you a check, they know you can pay in cash. Fraudsters have done or forged everything in such a way that the bank will not accept the check. You end up leaving everything you paid for the check in the scammer's pocket.

Only accept checks from people you know and trust. Ask to be given a chance to see different ways payments that require different amounts of money. Always use a pen when signing a check. Write clearly and place notes in all empty spaces.

Look for clues. Maybe there is something suspicious in the check itself or in the text written on it. Check. Let's say you were given a check for more money than what was agreed and you were asked to change it.

How can this happen? Fraudsters may use one of many payment methods for bogus checks. Paying you the money on their check will not show up in your account so they can charge you for goods, cash, or services without paying you in return. They may use a fake check that was made up by a scammer to look real, or a fake check that is genuine but stolen from someone else with a forged signature.

Alternatively, they may give you a check that has been altered in some way, such as there has been a security breach that made it look good to you, but will be rejected by the bank. In some cases, they may use disappearing ink when writing the check, so the value or signature is gone by the time your bank processes it.

You can lose even more money by overpaying. This is when someone pays you or your business using a bad check that is drawn for more than the agreed monetary value. They will give you a reason to write a check for an additional amount and ask you to send it back to them. If you give the change-adjusted difference to the scammer in cash, verification becomes impossible and the scammer cuts off all contact.

Fraudsters often use this check overpayment technique for fictitious jobs or to sell through classified advertisements.

Domain Name Fraud

This is about offering you a website address and falsely accusing you. Protect yourself.

Do not cold call when you are offered to buy domain names. Don't buy under pressure. Do your own research with a supplier you know and trust. Know how much it costs to buy a domain name. Know who supplies your domain name and be prepared to dispute any bills from providers you don't know.

You've been called out of blue with an offer for a highly desirable domain name. You are being told that someone else is going to buy the address, and you need to decide right now if you want to have that address. You end up being billed for a domain name you don't use or from a provider you never bought anything from.

How does this happen? Fraudsters find domain names that are right for you or your business. They will put you under pressure to buy quickly so you don't have time to check their authenticity or how much a domain name is really worth, or even if it's even for sale. They may accept your payment details and break all contact after that without giving you the promised domain.

Some scammers send bogus invoices for domains you don't have or examine domains you own and make it look like your real provider is asking for a renewal fee.

3.5 Use of Assets and Information.

Account Fraud

Use of assets and information

This is when the assets of an organization are used for unofficial purposes. Fraud related to the exploitation of assets and information may include fraud by those who provide information to outsiders for personal gain. This type of fraud does not include theft from the company by insiders, such as the theft of stationary objects.

Account Fraud

Fake invoice scams happen when scammers send an invoice to a company requesting payment for goods or services.

The invoice may say that the due date for payment has passed or you are threatened that non-payment will affect your credit score. In fact, the invoice is fake and is for goods and services that you did not order or receive.

3.6 False accounting fraud. Fixed scam

False accounting fraud

False accounting fraud occurs when a company's assets are overstated or liabilities understated to make it appear that the business is financially stronger than it actually is.

False account fraud includes employees or organizations that modify, destroy or mutilate any account; or presenting accounts from an individual or organization in a way that does not reflect the true value or financial performance of that company.

False accounting can occur for a number of reasons:

to receive additional financing from the bank; to report unrealistic profits;

to inflate stock prices;

for the sake of concealing losses;

to attract customers, to show themselves more successful than they actually are;

to receive a bonus related to performance; to cover up the theft.

Whatever the reasons for false accounting, they are all motivated by the need to falsify records, change figures, or perhaps keep two sets of financial accounts.

Account spoofing activities can be difficult to detect, especially if you run an organization. Some examples of false accounting fraud include:

an employee making inflated expenses;

a customer or employee who falsifies accounts to steal money;

an employee who uses false accounting to cover losses resulting from trading or fraudulent activities.

If you are not alerted to a problem, you will not be aware of any losses or the criminal activity that is causing them.

Being at the "far end of the scale" fraud may mean that the company has suffered serious financial losses and/or is trading while it is insolvent.

What to do if you are the victim of a false scam?

False accounting is a criminal offence. Therefore, it is necessary to contact the appropriate authority, and it does not matter how much money is stolen.

Your organization may also consider taking action to recover any losses from employees who commit fraud. You need to find out the nature and extent of any losses. This can be done by your own accountants or outside consultants, but don't wait until they've finished their work before you report their fraud.

Protect yourself from false accounting fraud. Your organization can take the following steps to protect itself from false accounting:

discussion;

access control to buildings and systems using unique identification and passwords;

limiting and carefully monitoring access to confidential information;

ensure a clear division of responsibilities consider job rotation; use of multi-level authorities and signature levels for payments; regular reconciliation of bank statements and other accounts; implementing audit processes and procedures from time to time;

promoting a culture of fraud awareness among employees; adopting and implementing a zero-tolerance policy on employee fraud; preparation of a clear response plan in case of detection of fraud.

Fixed scam

Fixed line or premium rate scam is when the scam is committed against telephone companies. Fixed fraud can be done in several ways.

In some cases, scammers gain access to the switch and sell other people the ability to make calls through the switch. This is called Dial Through Fraud (DTF) or Direct Internal System Access Fraud (DISA).

Fixed bogus scams may include Premium Rate scams, which occur when scammers significantly increase the number of calls to a premium number in order to increase the revenue generated from it.

The scammer does not intend to pay the bill. The ultimate form of fixed line fraud involves fraudulent applications. In this type of scam, the scammer poses as a phone service with a false name and leaves bad debt.

3.7 "Government agency" fraud. insurance fraud

"Government agency" scam

Government scammers are scammers who send official letters or emails to request money or personal information. The correspondence gives the impression that they are from a government department and it is implied that they have some form of authority.

Letter or email may say that you must register in order to comply with some laws - for a fee.

End of introductory segment.

From the point of view of the Criminal Code, fraud is the theft of property by deceit or breach of trust. Fraud in business is now rampant, as ever. What tricks do attackers use to take advantage of the gullibility, inattention or negligence of entrepreneurs?

Forgery of payment for goods. An equipment wholesaler from Moscow received an urgent order for prepaid supply from a potential client in the capital. An invoice is sent to the customer by email. After a couple of hours, the supplier receives a payment for the goods. Without checking the receipt of money, the supplier ships the products. And then he discovers that no money has been received from the client to the account.

In such cases, fraudsters rely on the seller's carelessness when checking the payment, caused by the desire of managers to receive a bonus based on sales results. As a rule, such payments come on Friday evening, when banks are already closed. The buyer begins to actively persuade the seller to urgently ship the goods. After a couple of days to find it is almost impossible.

And you should always check the receipt of money in the account before shipping products.

Email interception. If a company does not have its own mail server, but uses free services, they can be hacked and important messages intercepted.

The metropolitan supplier of engineering equipment was negotiating the supply to Vladivostok. Prepayment was supposed, negotiations were conducted by e-mail. The supplier sent an invoice to the buyer by e-mail. The latter assured that he was paid, the products were shipped, but the money was never received into the supplier's account.

It turned out that the buyer received a fake letter with an invoice attached. It contained the details of the fraudulent company. The attackers intercepted the supplier's original letter and replaced it with a fake one. I advise entrepreneurs to use their own mail server, track the receipt of money and check counterparties before starting cooperation.

Re-registration of the counterparty. Does the counterparty-debtor offer you to transfer old debts to a new company in connection with the change of legal entity? The traditional change of the operating company every three years in order to avoid tax audits, it would seem, does not arouse suspicion, but it may also be a signal that you do not want to repay the debt.

Therefore, you need to check what has changed with the counterparty: whether there has been a change in the director, address, founders. For this you can use special programs checks of counterparties, which will also check the filing of claims, blocking of accounts, etc. It is also recommended to require a surety for the debt from the beneficiaries of the company or its early return.

Fabrication of fake documents and websites. An example from practice: a buyer company asks for a large consignment of goods with a delay, but is ready to pay an advance of 30%. The security service, after checking it, gives the go-ahead. But after the conclusion of the contract, the advance payment comes to the supplier's account not from the buyer's account, but from the individual. The buyer explains that it is faster and more convenient, and the seller, who received the advance, is unaware of the threat. After the shipment of the goods, the buyer disappears. It turned out that all documents and signatures of the buyer on them were forged.

Another variant of fraud - a certain company creates an online store to sell in-demand goods at a good price with excellent delivery conditions. Buyers sign contracts and pay advances. After a while the company disappears.

Therefore, entrepreneurs should implement an algorithm for thorough verification of counterparties (call official phones, analyze the site, find out the beneficiaries), check the powers and documents of the persons signing them, and in case of payment not from the buyer’s account, find out the reasons.

Unfair mediation. Entrepreneurs often look for intermediaries to resolve delicate administrative or commercial issues. Through acquaintances or on the Internet, they find people who are ready to solve the problem. Payment is usually made in cash or through front companies. After the advance, the intermediary disappears. There is only one advice - do not rely on intermediaries and act only by legal methods.

Fraud through an affiliated firm. Often the business is divided into a company that owns assets and an intermediary operating company that communicates with counterparties. Such a scheme often causes default by the intermediary.

The businessman concluded a deal on the supply of fuel from Russia abroad, and found a suitable vessel for its transportation. The shipowner company, in order to optimize taxation, offered to conclude a charter agreement with an offshore company. But after loading $3 million worth of fuel onto the ship, it turned out that the goods were damaged because the ship's tanks had not been properly cleaned. The courts lasted three years, and the shipowner avoided liability, since the contract was formally concluded with an offshore company.

Tips: Make deals with the parent company that owns the assets and ask for a guarantee from the beneficiaries or from the parent company itself.

Freight fraud. Often, goods transported by road are stolen - due to the high cost of goods that fit in a truck, and the simplicity of the methods of theft.

Typically, an entrepreneur orders shipping from forwarding companies, choosing the one that offers the most favorable rate. But most forwarders do not have their own vehicles, so they are looking for a carrier with a car on order. The freight forwarder often does not have time to check his counterparty and negotiates with him even without a personal meeting, by e-mail. This is used by scammers.

A few hours after the order, the cargo may be in the hands of swindlers, and the customer will be calm, because he turned to a familiar forwarder. Cargo, as a rule, is reloaded in several places to cover up traces. Finding it is almost impossible.

The freight forwarder is responsible for the loss, but he may not have enough money to compensate for the losses.

Therefore, you should sign surety agreements with the beneficiaries of forwarding companies, insure transportation and work only with trusted and large transport companies. Also, against signature, warn the drivers that in the event of a call from the carrier about a change in the place of unloading, you should immediately inform the customer and the police about this by phone - although the driver himself may be a member of a group of scammers.

Non-standard business practices can be carried out within the framework of current legislation, but often go beyond it. In this case, they are considered as economic fraud.

The very nature of fraud is ambivalent. Sometimes we just cannot determine what is in front of us: new form business, scam or unintentional error.

In a famous parable, a rich man gave three friends an envelope with one hundred thousand dollars, which he asked to put in his coffin after his death. It is important to note that one of the friends was a priest, the second was a lawyer, and the third was a financier. When the rich man died, each in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with this promise put an envelope in the coffin and the deceased was buried in the earth. But very soon the priest called his friends together and, with a repentant look, said that his conscience was tormenting him, since he had put only 50,000 dollars in the coffin, and distributed the rest to the poor. After ϶ᴛᴏgo and the lawyer confessed to saving money. The financier was terribly indignant at the ignoble behavior of their friends. "Unlike you," he said, "I honestly put an envelope with a check for $100,000 in the coffin!"

There are many types of fraud. But at the heart of any of its varieties lies the malicious application of someone else's property, regardless of the form in which it

acts: money, inventory, intellectual developments or in some other form. Many crimes are based on theft - the malicious taking of someone else's personal property with the intent to turn it into property without the consent of the owner. The owner need not be known at the time of the theft. Moreover, the person from whom property is stolen may not be its legal owner.

For example, property may be stolen from a freight forwarder carrying cargo; bailiff, who keeps it as arrested until the payment of the debt; from a collateral firm that holds it as collateral.

But if the fraudster received someone else's property on a legal basis and used it for ϲʙᴏ and personal needs, then ϶ᴛᴏ will no longer be theft. According to international practice, such an event would be more correctly considered as a waste. Waste - the acquisition of property by a person who uses and disposes of it legally before its real owner takes possession of it. Embezzlement almost always conceals a breach of trust, as the perpetrator was in a special position to be trusted by the owner of the property.

The notary was entrusted with a certain amount of money for storage or for use as a guarantee for the transaction being made, and he spent this amount on ϲʙᴏ and needs. It must be remembered that such actions of his are interpreted precisely as waste.

Defendant, what can you say in your defence?

Only one thing: they trusted me with millions, and I spent only five hundred thousand dollars. *

Quite often, in international practice, they prefer to talk not about theft, not about embezzlement, but about squandering - the misappropriation of the company's property by an official. This is an extremely rational approach, since the heads of enterprises that are victims of fraud on the part of their employees often do not seek to wash dirty linen in public, accusing the guilty employees not of theft or embezzlement, but simply of wastefulness.

Another term widely used to define fraud would be "deliberate abuse", which is used in relation to any unjustified expenditure of another's property. With ϶ᴛᴏm there must be a criminal intent and a plan of deception.

A person who misuses property entrusted to him may use different schemes fraud. An example is the case when a bank executive used bank funds to purchase shares in such a way that any profit from data valuable papers went to him, and any losses fell on the bank.

Forgery usually occurs in the form of fraud committed against a business or individual third parties. Forgery - ϶ᴛᴏ fraudulent entry or change of entry to the detriment of a legal or natural person. In order to qualify fraud as forgery, the alteration of the record must be genuinely false and done with the intent to deceive. With ϶ᴛᴏm, the forged document must look like a legitimate one, otherwise it will not be possible to change the amount of the obligation or debt with its help. Forgery can be done with a photocopier, a computer, a typewriter, ordinary handwriting, etc. This offense can also be carried out by simple erasures.

Forgery is closely related to the falsification of documents. This term refers to the compilation or forgery of an already existing document in such a way as to present the document in a distorted light with the intent to deceive someone. Unintentional errors in the preparation of a document should not be considered falsification, since an intentional act is necessary to classify an event as falsification.

Falsification can also be an omission or an unmade entry if they are deliberately aimed at misinforming people who get acquainted with the document.

When filling out the application form for employment, the respondent did not command anything in the column "have you been held criminally liable?", although he was imprisoned for fraud and theft.

Many cases are known when property is not seized, but voluntarily transferred by the owner who fell for some trick.

Typical examples: the owner of the goods is settled with counterfeit banknotes, pensioners carry money to buy securities of a fraudulent company, an enterprise makes an advance payment to swindlers to buy goods that no one is going to supply to them.

This will not be theft, but there is the acquisition of property by fraudulent means.

Thanks to this article, you can save your business from bankruptcy by predicting the actions of scammers, recognize fake customers sent by competitors, and find out how much money you would have lost if you had not read this article.

On sales scams there are even experienced businessmen who work conscientiously and do not get involved with one-day firms. Every year scammers come up with new ideas and schemes. As long as you work with staff, partners, sell or buy something, you are not insured against anything. Statistics confirm this (Figure 1). According to PwC analysts, every second company has lost money due to the actions of fraudsters. In 2016 alone, according to the International Monetary Fund, businessmen lost $5 trillion, which is 1.5 times more than in 2015.

Best Article of the Month

Marshall Goldsmith, Forbes Business Coach of the Year, revealed a technique that has helped Ford, Walmart, and Pfizer executives rise through the ranks. You can save a $5,000 consultation for free.

The article has a bonus: a sample instruction letter for employees that every manager should write to increase productivity.

Moreover, in 2016 the minimum amount of a fraudulent transaction increased to 1.2 million rubles, while in 2015 it was 800 thousand rubles. (Figure 2). At the same time, fraudsters most often stole from representatives of three industries: construction, real estate and finance.

At the end of the article you will find documents for download:

• Popular Fraud Schemes in Five Business Industries
• Tips on how to protect your business from scammers

To find out which fraudulent sales schemes were most often used by criminals to steal large amounts of money, we independently analyzed 895 court cases, contacted law enforcement agencies, law firms, and even talked to real scammers serving sentences in prison. As a result, 13 new ways of deception were identified and divided into four types.

• Employee Fraud: 7 Revealing Questions

Type 1. Disguised as clients

One-day companies, theft of personnel, "kickbacks", kickbacks - this is what domestic business is used to living with. It seems that nothing new can be invented and there is nothing more to surprise. However, it is not. Fraudsters or competitors - or maybe both in one person - pretending to be customers, give companies a lot of trouble. Customers account for 35% of fraud, according to PwC (Figure 3).

Public scandal. One of the regional hypermarkets suffered from a pseudo-client sent by a competitor. The scammer posted on social networks a photo with an allegedly reddened face from an allergy and wrote a real complaint to Rospotrebnadzor: a certificate was issued to the false buyer in the hospital without any problems.

The next day, with a certified copy of the complaint, he came to the store, demanding to pay 5 million rubles. for moral damage. I stood at the checkout and shouted: “Do not buy goods in this store! He almost killed me." The fraudster did not seek meetings with the administration: in fact, he was not going to receive monetary compensation, but pursued the goal of scaring off buyers and fanning a scandal. The pseudo-client publicly stated: if his request is not satisfied, he will turn to the media. To get his way, a scammer near the store told passers-by about a sudden allergy. Due to a well-played performance, visitors did not enter the hypermarket for several days, and the company's reputation suffered greatly. According to the organization's own assessment, the damage amounted to 500 thousand rubles.

Fake recipient. A small construction company from Orel made friends with a trusted supplier who told who and how much they buy goods from them. When an unscrupulous company found out that competitors were planning to purchase a large batch of concrete, they developed a fraudulent sales scheme. On the day of shipment, a man with fake documents came to pick up the goods. The scammer took the product and disappeared without a trace. When a real client showed up, he was denied shipment. He sued and won the case, receiving 2 million rubles. for non-received goods and 200 thousand rubles. for moral damage. But the scammers could not be found.

Thoughtful problems. Distributors who purchased goods from the Knopka company, under the contract, received 25 thousand units of each type of product for sale. After a year of cooperation, the partners, citing problems in the industry, recommended selling the manufactured goods through another company. The fraudsters with the goods disappeared, and it was not possible to prove their guilt through the court, said Denis Martyanov, the ex-director of the Knopka company. The organization lost 3.3 million rubles due to fraudsters.

Type 2. Disguised as employees

According to a study by PwC, company employees predominate among malefactors. The main share of offenders among the company's employees falls on middle managers (42%). Junior managers also make up a large proportion of domestic offenders (31%). The majority of fraudsters among company employees are men (77%) aged 31 to 40 years (62%) with higher education (72 %).

Sales conspiracy. Until 2015, 70% of employees stole alone or with the involvement of a minimum number of colleagues, analysts at the Business Analytics legal agency say. Now 40% of employees steal money by organizing a criminal group of at least five people: this way they manage to get more funds out of the company. At Moy Dom, a Noginsk-based company that produced luxury interior decor, six managers, an accountant, a driver, and three warehouse employees organized a criminal group and sold goods to dealers. Through the cash desk transactions were carried out in the amount of 50% of the real amount. The remaining 50% was written off for marriage and problems during loading and unloading of goods. The court ordered each member of the group to pay a fine of 600 thousand rubles.

Gendir theft. The former general director of the construction company retroactively signed a contract, acts and invoices with a regional firm that allegedly delivered goods worth $3 million. To get the money, the scammers filed a lawsuit to pay the debt. And so that the construction company did not find out about this, they gave a bribe to the judge.

When the front company won the case, the criminals turned to the Moscow bailiffs with a writ of execution. The bailiffs arrested the company's warehouse worth $3 million. The fraudsters were exposed, and the warehouse was saved thanks to the bailiffs' personal acquaintance with the organization's management, Denis Bukhanov, CEO of Antiproverka.rf, clarifies.

• Unscrupulous partners: how to recognize fraudsters in business

Expert opinion

How I got a job in a store and set up competitors

Sausage producer on condition of anonymity

How the scheme was born. In 2014, we started the production of sausages. We worked for six months and realized: if we don’t come up with something non-standard, we won’t be able to withstand the competition and close. They tried to get into the networks, but to no avail: companies that have been on the market for less than six months rarely sign contracts. Then we analyzed the assortment of networks and realized that we were producing a product similar to the products of competitors. Once, we jokingly agreed: by deceit we will undermine the trust of customers in rivals. They even came up with a scheme: I will get into the network and “bring in” low-quality goods.

How did you get to competitors? When I had to close the company, I remembered the fraudulent scheme in sales and decided to take a chance. We worked out the details in advance: what to say at the interview, how and who to include in the team later in order to implement the plan. There was no fear: I knew that if a problem was discovered, the director would be imprisoned. Of the three chains where the competitor supplied goods, two companies hired me. I got a job in the first place and began to think about how to bribe new colleagues and persuade them to cheat. But I was lucky: the management announced that the network is expanding and I can recruit a team. I called three people: one received the goods, the other checked the quality, the third was responsible for storage. Another seven employees of the network had to make friends just in case. The essence of the scheme was not explained to them, but they knew that they would support us if we offered an amount exceeding their monthly salary for fraud.

When the competitor supplied the sausage, we changed the temperature in the workshop where it was stored. There were no problems. Moreover, the plan worked the first time: a month later, customers began to complain about low-quality goods. Even before the first complaint, I informed the director that one indignant client was going to complain about us.

Result. When real complaints began to come in, the director became frightened. If inspectors came to the store, the manager would be fined at best. But inspections and fines were avoided: five customers who complained about the products were presented with three sticks of another sausage. A batch of low-quality goods was removed from sale. The head immediately decided to refuse to work with competitors. So I signed a new contract with my own company. Competitors did not even go to court - they simply began to check the quality of products more carefully. Six months later, I left the network, but left an acquaintance in my place. True, the scheme did not save the business: two years later we had to close the company, which could not withstand the crisis.

• Sales department management system: how to detect a bribe taker

Type 3. Under the guise of contractors

In a crisis, companies are forced to save on everything, including contractors. In search of the optimal ratio of price and quality, they fall for the bait of criminals. Those under the guise of conscientious partners start working, and then disappear without a trace (Figure 3).

Payment in several stages. The company agreed with a construction company to renovate the facility. Under the contract, work with the contractor was divided into three stages. Having received the first part of the money, the performers began a flurry of activity: the workers imported materials, agreed on the supply of new ones, and began repairs. The customer did not wait for the completion of the first stage of work and paid for the second, the most expensive one. And the scammers disappeared as soon as they received the money, says Denis Bukhanov, CEO of Antiproverka.rf.

Work through an intermediary. Subcontractor completed construction works at your own expense. The contractor received money for the work done from the customer and disappeared. This scheme also works in the opposite direction, says Denis Bukhanov, CEO of Antiproverka.rf: scammers promise the client to perform work through an intermediary. The customer agrees and transfers the money to the account of a certain subcontractor. The work is allegedly done by an intermediary, but he suddenly disappears and does not fulfill his obligations. The contractor, in turn, suspends work. The customer bears the loss.

Type 4. Disguised as suppliers

The pursuit of economy. The lingerie store "Orchid" from Rybinsk was looking for a new supplier in China: prices are low there. The top manager signed the contract, transferred an advance payment in the amount of 700 thousand rubles, but did not receive the goods. As a result, the company lost money. “We are still lucky,” says the general director of the store, Marina Privalova. “We were not held accountable for not returning the currency from abroad.”

Forced purchases. The plumbing supplier announced a tender, for which he was looking for participants. Each company was promised victory on the condition that it purchases goods for a certain amount. Also guaranteed assistance in the promotion and sale of products. As a result, the tender was won by a company affiliated with the supplier. The losing participants were left with goods that they could not sell.

Postponement of payments. Fraudsters receive accurate information about the overdue debts of the organization and send documents on behalf of the collection company, Denis Bukhanov, CEO of Antiproverka.rf, talks about the scheme. In the documents - a request to urgently return the debt, which was allegedly bought out. Fraudsters call and come to the office. In 80% of cases, entrepreneurs return the money because they do not want problems. "Collectors" disappear, and the real creditor makes claims to the company.

• Inevitable sales: a universal technique for sellers

3 more types of business fraud

Awards and registration fees. The Gorozhanka company from Chkalovsk went to court with a request to return 220 thousand rubles. She transferred the money to the account of a Moscow firm that promised its director an Entrepreneur of the Year award. The amount was allegedly spent on the solemn ceremony of presenting the award in the Kremlin. However, the scammers, having received the money, disappeared and the promised event was not held. It was not possible to prove the guilt of the criminals in court.

1.5 thousand rubles - and no problem. An entrepreneur from Arkhangelsk has created a community for manufacturers of children's goods, where businessmen can communicate and solve common problems. For this, he collected 1.5 thousand rubles from the participants. per month. To lull the vigilance of the members of the club, he organized free classes for children in the park. Two months later, the businessman suggested that the manufacturers increase the membership fee in order to supply goods to the shelves of a large federal retailer. Having collected 18 million rubles in two weeks, the entrepreneur disappeared. Members of the club went to court. The fraudster was sentenced to a year, but he did not return the money.

Fake lawyers. The construction company went to court to recover compensation from the supplier for low-quality goods and material damage. The total amount of the claim amounted to 7.2 million rubles. The competitor called the head of the company and offered the help of a specialist. Fake lawyer for 1 million rubles. promised to satisfy the demands of the organization: he allegedly was going to transfer the bribe to the judge. However, the company lost the court, and the fraudster fled. The angry plaintiff filed a new lawsuit, this time against the lawyer. The offender was sentenced to three years in a penal colony.