Abstract
To understand the types of fraud in the business world, we refer to Fraud Tree, published by the Association of Certified Fraud Examiners (ACFE). However, we encountered many new different schemes of fraud, especially after the pandemic and digitalization period. The fraudster, victims, material and moral consequences of each scam, and the relevant penal code differ. Therefore, our need for Certified Fraud Examiners, and lecturers who teach fraud prevention in the “sectoral fraud tree”, is clear. In this chapter, we started a trial study for sectoral fraud trees in the health sector.
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Notes
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Federal Bureau Investigation.
- 2.
Certified Fraud Examiners.
- 3.
Medicare is health insurance for people 65 or older.
- 4.
The 1863 False Claims Act (FCA) is a federal law that allows whistleblowers to report companies or individuals that are defrauding the US government. A lawsuit filed under this statute, known as a Qui Tam case, is submitted directly to the federal court system; the whistleblower, known as the relator, is effectively suing the fraudulent company or individual on behalf of the Department of Justice. The government has the option of joining the plaintiff’s case against the fraudulent corporation or individual or decline to do so, leaving the relators free to proceed with the case in court on their own.
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Çalıyurt, K.T. (2023). Introduction: “Sectoral Fraud Tree” for Better Understanding Fraud Science—Trial Fraud Tree for Health Sector. In: Çalıyurt, K.T. (eds) Integrity, Transparency and Corruption in Healthcare & Research on Health, Volume II. Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. Springer, Singapore. https://doi.org/10.1007/978-981-99-5502-2_1
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