An overview of research methods to estimate the (financial) magnitude of fraud
- Lensvelt-Mulders, G.J.L.M., Gils, G.H.C. van, Heijden, P.G.M. van der
- WODC, IOPS
- Place of publication:
- Universiteit Utrecht, IOPS
- Year of publication:
- Ra 12.429
Up to now, no usable method has been available for making reliable estimations of the scope of fraud. This applies both to the estimation of the numbers of perpetrators, victims and offences, as well as to the estimation of the financial scope of damage caused by fraud. The study question is therefore: how can the (financial) scope of fraud be estimated in a reliable manner, so that the results of anti-fraud policy can be measured against the developments with regard to the measured scope of the fraud? The question has been researched by means of studying literature and conducting interviews.