ABORDĂRI MODERNE ALE FRAUDEI BANCARE
MODERN APPROACHES TO BANK FRAUD

Summary/Abstract: The notion of bank fraud encompasses a complex of illegal actions, which are aimed at violating legal regulations and which affect the normal functioning of the banking system. The spectrum of these illegal activities are related to property crimes (fraud, extortion), official crimes (abuse of trust, abuse of authority), as well as those committed in the field of financial relations formed in banking, which turns them into a specific danger and requires a special approach in order to choose measures to combat these acts. Bank fraud is a complex notion having partly an external nature, partly an internal nature, with mixed forms possible. The study confirmed the high capacity of banking fraud to adjust to the new conditions of banking. The possibility of bank fraud is expressed by the risk of fraud, as part of the operational risk. This is one of the basic areas of prudential regulation and anti-fraud strategies of commercial banks. At present, standard procedures for combating bank fraud based on a harmonized complex of principles have been implemented in international practice. The foundation of the bank’s anti-fraud management consists of an adequate corporate culture and an efficient internal control system unaffected by corruption. The study carried out on bank fraud was carried out based on the expertise of some international institutions, prudential regulatory acts related to the management of banks’ administration framework, as well as opinions of some experts in the approached field. The paper also contains the conclusions of the analysis performed.

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