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Bank / Financial Institutions Frauds

Fraud is any dishonest behaviour and act by which an individual gain or intends to gain advantage over another individual. Fraud causes loss to the victim indirectly or directly. Fraud has not been discussed or described clearly in The Indian Penal Code (IPC), but sections dealing with cheating, forgery, concealment, breach of trust and counterfeiting has been discussed which results in the act of fraud.

 

In Contractual term as explained in the Indian Contract Act, Section 17 suggests that a fraud means and includes any act by a party to a contract or with its connivance or by its agents to deceive another party or its agent or to induce to enter into a contract.

 

Banking Frauds comprise a considerable amount of white-collar offences being investigated by the police. Unlike ordinary robberies and thefts, the amount misappropriated in these kinds of crimes runs into lakhs and crores. Bank fraud is a federal crime in so many countries, described as planning to obtain money or property from any federally insured financial institution. It is at times considered a white-collar crime.

 

The number of bank fraud cases in India is extraordinary. It is increasing as the time is passing. All major operational areas in the banking represents an excellent opportunity for fraudsters with growing incidence being reported under the loan, deposit and inter-branch accounting transactions, and remittances as well.

 

Bank fraud is emerging as a big business in today’s world. With higher educational qualifications, banking becoming impersonal and increase in the banking sector has given rise to these white-collar crimes.

 

  1. What constitutes fraud? Can it be classified? what are the crucial elements of a fraud

Fraud is defined in Sec. 421 of the Indian Penal Code and Sec. 17 of the Indian Contract Act. It has essential elements, as follows:

  1. There must be an assertion and representation
  2. It must be with the information that it is false
  3. It must relate to a fact
  4. It must induce the other to act upon the assertion in question or to do a specific act or not

 

Internet frauds in the country are recent phenomena, but over the years, it has arisen like an organized crime. Hackers may be anywhere around the world and employ any technique to carry out the fraud. The frauds hit even mobile transactions. There are three essential elements which are considered responsible for the commission of fraud in banks:

  1. Involvement of one or more bank employees or in connivance with outsider
  2. Failure of the bank employee to follow the guidelines and instructions
  3. External elements or collusion between different parties or by a hacker

Fraud prevention measures

Insufficient measure to stop banking fraud is the primary reason for unlimited frauds. Delay in reporting the issue by banks is another crucial reason. Banks should, hence, ensure that the reporting system is appropriately streamlined so that frauds are reported without any delays. Banks must fix staff accountability and responsibility in respect of delays in reporting any fraud case to the RBI. Delay in reporting of fraud and the consequent delay in alerting authorities and other banks about the modus operandi and issue of caution information against unscrupulous borrowers may result in similar frauds being carried out elsewhere. Banks may, hence, strictly adhere to the timeframe set by RBI for reporting fraud case failing to which banks would be liable for penal action as prescribed under Sec. 47(A) of the Banking Regulation Act of 1949. A Bank should specifically nominate an official of the level of General Manager who will be responsible and accountable for submitting all the returns. Fraud Monitoring Cell, Department of Banking Supervision, Central Office publishes a directory of officers of all banks/financial institutions responsible for reporting of frauds. All banks should furnish to the department described above any changes in the initials of officials that will be essential for inclusion in the directory on a priority basis as and when required.

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