Reluctant partners?

Favarel-Garrigues, Georges; Godefroy, Thierry; Lascoumes, Pierre

doi:10.1177/0967010611399615

Cited by 51 publications

(9 citation statements)

References 52 publications

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“…The government, as a regulator, also has an interest in preventing fraud in internal banks. However, banks are also required to report activities related to anti-money laundering (AML) and counter-terrorism financing (CTF) (Favarel-Garrigues, Godefroy, & Lascoumes, 2011).…”

Section: Discussionmentioning

confidence: 99%

Early Warning Fraud Determinants in Banking Industries

Utami

Nugroho

Mappanyuki

et al. 2020

Asian Economic and Financial Review

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This study examined the effect of information technology governance, internal control, and organizational culture of early prevention of potential fraud based on the perception of bank employees. The population was all the Indonesia Stock Exchange listed banks. The sampling method used a combination method, namely random sampling for bank selection and convenience sampling of survey respondents. The number of sample banks that responded was 14 banks, and the number of respondents was 72 people. We measured the variables with a Likert scale and used partial least square (PLS) for the data analysis. The results proved that internal control and organizational culture had a significant positive effect on early warning for fraud. Information technology governance had a positive, but not significant impact on early warning for fraud. Therefore, the banking industry, which has highly regulated business activities has implemented adequate internal control and organizational culture as an effective early warning for fraud. Despite the application of IT in the banking industry in Indonesia it has not been massive, so the influence of IT governance on early warning of fraud was not significant. Contribution/ Originality:This research provided empirical evidence about how information technology governance, internal control, and organizational culture can be useful tools in early warning of fraud in banking companies in Indonesia and can be beneficial for banking companies in other countries. BACKGROUNDThe national financial industry, especially banking, is currently overshadowed by acts of crime that manipulate information intending to earn profits (fraud) committed by internal and external parties. According to the FICO-Fair Isaac Corporation (2019) there are several issues surrounding fraud in the Asia Pacific (APAC) banks that include: 74 percent of Asia Pacific (APAC) banks surveyed believe that cases of fraud in their state will increase moderately or significantly in the future. More than 50 percent of APAC banks' continue to block cards on the first fraud alert. Only 6 percent will keep the card open while trying to confirm fraud with the customer. Overall fraud losses remain the leading indicator for 80 percent of fraud departments at APAC banks.

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Section: Discussionmentioning

confidence: 99%

Early Warning Fraud Determinants in Banking Industries

Utami

Nugroho

Mappanyuki

et al. 2020

Asian Economic and Financial Review

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“…Academics have security responsibilities, yet the rules of engagement or how they are expected to act remain unclear. And so the ambiguity surrounding the Act heightens tensions and fears -which as we argue culminate in conservatism, anxieties and resistance around doing something culpable (see Favarel-Garrigues et al 2011;Power 2004). Within universities, management and staff have started to take a risk-averse approach to activities deemed controversial (Gardella 2006).…”

Section: Countering Extremismmentioning

confidence: 95%

‘What does terrorism look like?’: university lecturers’ interpretations of their Prevent duties and tackling extremism in UK universities

Spiller

Awan

Whiting

2017

Critical Studies on Terrorism

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The UK Counter Terrorism and Security Act (2015) (CTSA) calls for a partnership between the government, individuals, organisations and communities to prevent the radicalisation of individuals and to prevent their participation in terrorist and illegal activities. As part of this strategy, universities have a statutory duty placed upon them to remain vigilant to signs of extremism. Based upon 20 interviews with UK university lecturers, the paper examines reactions of the academic community to this governmental mandate. Key to our understanding is the deputisation of lecturers into a security regime and how they perform the duty of identifying and monitoring extremism. Equally, forms of resistance are evident in how lecturers understand their new roles and for universities themselves a conservative approach to risk may be gaining traction. We argue there is confusion around the CTSA based upon the ambiguous language in which it is presented and the conservative and defensive reactions that have subsequently produced concern amongst lecturers and UK universities.

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“…In the AML/CTF case, the assessment from the public institutions was to report the number of reports on suspicious clients and financial transactions, a typical assessment criterion for the marketization of the state. Banks and lawyers created policing units or compliance units consisting of compliance officers to secure that policing tasks had been conducted properly (Council of Bars andLaw Societies of Europe, 2011, 2017;Favarel-Garrigues et al, 2011;Unger et al, 2014). The Swedish police are not at liberty to share information on suspicions of crime or whether the reports they have submitted will lead to prosecution with private actors.…”

Section: Implementation-key Assessment Criterionmentioning

confidence: 99%

“…For example, a Swedish law firm placed the servers of these systems outside Sweden as they assumed that keeping a register over clients might be a violation of privacy legislation (Helgesson & Mörth, 2016, 2018. Thus, lawyers were on their own when balancing conflicting values and commercial interests (e.g., on how French banks use prejudices regarding clients in setting up alarm systems to achieve defendable compliance, Favarel-Garrigues et al, 2011).…”

Section: Implementation-key Assessment Criterionmentioning

confidence: 99%

Can Anyone Implement the Law? The Discourse and Practice of Externalizing Legal Authority

Mörth

Pierre

2021

Administration & Society

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Allowing private companies to de facto exercise legal authority is becoming increasingly common in several countries. Externalizing legal authority is sustained by a discourse replacing a conventional institutional approach to law enforcement with a functional approach where the agent is less important than efficiency and expected outcomes. Drawing on two brief case studies in Sweden—automobile inspections and reviews of international financial transactions—we argue that legal authority is transferred to for-profit actors with only a minimum of safeguards and accountability. For-profit actors are legal authority insiders but outsiders in the democratic chain of accountability.

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Reluctant partners?

Cited by 51 publications

References 52 publications

Early Warning Fraud Determinants in Banking Industries

Early Warning Fraud Determinants in Banking Industries

‘What does terrorism look like?’: university lecturers’ interpretations of their Prevent duties and tackling extremism in UK universities

Can Anyone Implement the Law? The Discourse and Practice of Externalizing Legal Authority

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