Читать книгу Non-financial Risk Management in the Financial Industry - Группа авторов - Страница 39

According to the Association of Certified Fraud Examiners (ACFE), “new account fraud is generally defined as fraud that occurs on an account within the first 90 days that it is open. It occurs when it is found that the account was opened with the intent to commit fraud.”[64] Based on this, we define account-opening fraud risk for a financial instituion as the risk of opening an account under a false identity and the subsequent misuse of such an account for fraudulent activities.