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Purpose The purpose of this paper is to examine the risk factors that led to the Livent fraud, and the procedures that need to be taken by responsible parties to carefully investigate and address the incidents of misconduct. Design/methodology/approach The paper combs through the chronology of events that led to the Livent fraud by looking at both primary and secondary sources. These sources made it possible to examine how the fraud was discovered, and the investigative steps that should have been taken to uncover the fraud. Findings The findings indicate that a corporate culture which focuses on the bottom line coupled with weak to non-existent internal controls, were the key elements that led to the Livent Fraud. They findings also illustrate that when faced with declining profits, senior managers will go to any length possible to manipulate and falsify their company’s records. Practical implications The paper is useful to management personnel and fraud examiners in that it used an actual accounting fraud case to highlight areas more susceptible to fraud and the approach that can be taken to investigate similar cases of misconduct. The paper also highlighted the practical implications for internal and external auditors in detecting and addressing fraud. Originality/value The study used an accounting fraud case to examine the techniques used by management personnel to produce fraudulent financial statement.

Arthur Porter tells his own story, beginning with his boyhood in Sierra Leone, his rise through the medical, corporate and political arenas in Canada, through to the confines of La Joya Prison where he is detained on charges of fraud.

Natasha Tusikov, Acting Manager, National Research and Methodology Development Unit, Criminal Intelligence Service Canada - Central Bureau, Intelligence Analysis and Knowledge Development Branch, November 2007 http://www.cisc.gc.ca/products_services/mortgage_fraud/document/mortgage_e.pdf

Purpose - To provide a viewpoint and a stronger awareness of the increased involvement of criminal activities in the capital markets through organized crime and the need for integrated policing.Design methodology approach - The writer has over 25 years of experience with the Royal Canadian Mounted Police with over 15 of those years conducting white collar crime investigations and or managing teams of investigators.Findings - Canada is having good success in using the concepts of integrated policing in the implementation of our Integrated Market Enforcement Teams (IMETs) to detect, investigate and prevent capital markets crime.Originality value - This paper identifies the need for integrated policing in order to facilitate and foster close working relationships with key stakeholders in the various levels of regulatory enforcement and disciplinary agencies in order to target those who commit some of the larger organized financial crimes.

Web-based surveys are a cost-effective technique to engage a large population of participants in research projects, including those who were previously difficult to reach due to geographic location, safety, and vulnerability. While web-based surveys have many advantages, they can be more susceptible to fraud, especially when a generic invitation link or a financial incentive is offered. There is a paucity of literature presenting experiences for mitigating this type of fraudulent study response, yet this important foundation is needed to inform the work of researchers and institutional review boards (IRBs) to support the collection of high-quality, appropriate data. This study aims to analyze, compare, and contrast the range of strategies used to prevent, detect, and remove fraudulent responses by investigating 4 web-based surveys in Australia and Canada, each of which experienced fraudulent responses. Our descriptive multiple case study presents 4 research projects from Australia and Canada that experienced survey fraud. These web-based surveys recruited patients of, or clinicians providing, family planning services. We describe each study's approach to preventing fraud (primary prevention; eg, CAPTCHA) and a screening protocol to detect fraudulent responses during data collection (secondary prevention). Once fraud was detected, each study team developed strategies to protect data integrity, in consultation with coinvestigators, ethics committees/ IRBs, and biostatisticians, to remove fraudulent respondents from the dataset (tertiary prevention). All studies recruited via a generic survey link and provided remuneration, which are common risk factors for fraud. Several studies also relied on social media for recruitment. All 4 studies implemented tertiary fraud detection strategies to identify and remove fraudulent responses and maintain data integrity (removing between 16% and 45% of respondents). Including personal identifiers during data collection provided 3 of the studies with a more robust option to identify and remove fraudulent respondents. Where personal identifiers could not be used (eg, to protect the identity of a vulnerable study population), investigators relied on a complex fraud detection algorithm verified by manual team review. Commonly used web-based anonymized survey methods, particularly those offering incentives for participation, are at substantial risk for fraud. Across these 4 studies, robust fraud detection methods were essential to ensure data reliability, with varying strategies, such as using personal identifiers, applied based on specific survey contexts. Fraud mitigation criteria explored in this multicase analysis can be adapted to other web-based surveys, survey topics, and populations. Implementing the fraud prevention and detection methods within survey design will assist researchers and IRBs in protecting data integrity. Australian New Zealand Clinical Trials Registry ACTRN12622000655741; https://www.anzctr.org.au/Trial/Registration/TrialReview.aspx?id=383919 and ClinicalTrials.gov NCT05793944; https://clinicaltrials.gov/study/NCT05793944.

Current literature is unclear on the safety and optimal timing of delivery for pregnant individuals with gestational diabetes mellitus, which inspired our study team to conduct a web-based survey study exploring patient and provider opinions on delivery options. However, an incident of fraudulent activity with survey responses prompted a shift in the focus of the research project. Unfortunately, despite the significant rise of web-based surveys used in medical research, there remains very limited evidence on the implications of and optimal methods to handle fraudulent web-based survey responses. Therefore, the objective of this viewpoint paper was to highlight our approach to identifying fraudulent responses in a web-based survey study, in the context of clinical perinatal research exploring patient and provider opinions on delivery options for pregnancies with gestational diabetes mellitus. Initially, we conducted cross-sectional web-based surveys across Canada with pregnant patients and perinatal health care providers. Surveys were available through Research Electronic Data Capture, and recruitment took place between March and October 2023. A change to recruitment introduced a US $5 gift card incentive to increase survey engagement. In mid-October 2023, an incident of fraudulent activity was reported, after which the surveys were deactivated. Systematic guidelines were developed by the study team in consultation with information technology services and the research ethics board to filter fraudulent from true responses. Between October 14 and 16, 2023, an influx of almost 2500 responses (393 patients and 2047 providers) was recorded in our web-based survey. Systematic filtering flagged numerous fraudulent responses. We identified fraudulent responses based on criteria including, but not limited to, identical timestamps and responses, responses with slight variations in wording and similar timestamps, and fraudulent email addresses. Therefore, the incident described in this viewpoint paper highlights the importance of preserving research integrity by using methodologically sound practices to extract true data for research findings. These fraudulent events continue to threaten the credibility of research findings and future evidence-based practices.

Introduction The World Health Organization has suggested the solution to health system waste caused by incorrect billing and fraud is policing and prosecution. However, a growing body of evidence suggests leakage may not always be fraudulent or corrupt, with researchers suggesting medical practitioners may sometimes struggle to understand increasingly complex legal requirements around health financing and billing transactions, which may be improved through education. To explore this phenomenon further, we undertook a scoping review of the literature to identify the medical billing education needs of medical practitioners and whether those needs are being met. Methods Eligible records included English language materials published between 1 January 2000 and 4 May 2020. Searches were conducted on MEDLINE, PubMed, Google Scholar, CINAHL, LexisNexis and Heinonline. Results We identified 74 records as directly relevant to the search criteria. Despite undertaking a comprehensive, English language search, with no country restrictions, studies meeting the inclusion criteria were limited to three countries (Australia, Canada, US), indicating a need for further work internationally. The literature suggests the education needs of medical practitioners in relation to medical billing compliance are not being met and medical practitioners desire more education on this topic. Evidence suggests education may be effective in improving medical billing compliance and reducing waste in health systems. There is broad agreement amongst medical education stakeholders in multiple jurisdictions that medical billing should be viewed as a core competency of medical education, though there is an apparent inertia to include this competency in medical education curricula. Penalties for non-compliant medical billing are serious and medical practitioners are at risk of random audits and investigations for breaches of sometimes incomprehensible, and highly interpretive regulations they may never have been taught. Conclusion Despite acknowledged significance of waste in health systems due to poor practitioner knowledge of billing practices, there has been very little research to date on education interventions to improve health system efficiency at a practitioner level.

Allegations of fabricated data have prompted a university investigation and some soul-searching. Allegations of fabricated data have prompted a university investigation and some soul-searching. Colonial Spiders (Stegodyphus dumicola)

[Joel Alleyne] says it's long been held that between 2% to 10% of every health care dollar in North America is lost to fraud and \"I don't believe it's any less prevalent than it is in the US or in Europe.\" With the Canadian Institute for Health Information projecting outlays in Canada at $207 billion this year, that could translate into upwards of $20 billion per year being funnelled inappropriately into someone's pockets. But a precise breakdown of how much of that is respectively attributable to physicians, or to other health professionals, pharmacies or patients is entirely unknown, as there is no standardized reporting of cases of fraud in Canada or sharing of information between jurisdictions. While there have been cases involving improper billing by a physician, that has typically resulted \"either from misunderstanding of the Rules of Application or liberal interpretation of same\" and has not led to prosecution, [Doug Agnew] adds. There've been \"approximately three or four prosecutions of health care fraud\" and they've been related to the use of a false identity to obtain a medication. There's no way of knowing that, even on a province-by-province basis, [Scott James] says. \"We don't quantify it. We really don't track that. What we know is that there's sufficient work out there for our unit to keep going every year with referrals from the ministry and referrals from other sources to justify the fact that we're here. I think there's a deterrent effect as well when our unit lays charges ... But obviously I don't have that crystal ball to be able to quantify it.\" - Adam Miller, CMAJ