2021年度5大舞弊案件总结

作者：Jennifer Liebman

原文标题：5 most scandalous fraud cases of 2021

由ACFE China进行翻译，如需转载，请提前告知。

Each year always brings a fresh array of fraud-related scandals, and 2021 was no different. The massive theft of COVID-relief funds continued to play out, but other notable schemes hit the headlines. Here we list the most scandalous of the lot.

每年总会有一系列与舞弊相关的新丑闻，2021 年也不例外。大规模盗窃新冠疫情救济资金的行为继续上演，但其他值得注意的舞弊阴谋也在头条新闻。在这里，我们列出了其中影响最广泛的五大案例。

Enron. Bernie Madoff. 1MDB. Some frauds are so notorious they only need to be mentioned by name. Since 2018, the ACFE, along with the invaluable input of our Advisory Council, has selected the five most scandalous fraud stories of the year based on money lost, lives impacted and relevance to the anti-fraud profession. “Sadly, there are so many to choose from, it’s challenging to limit it just to five,” says ACFE President and CEO Bruce Dorris, J.D., CFE, CPA.

安然。伯尼·麦道夫。1MDB。有些舞弊行为臭名昭著，只需点名就可以了。自2018年以来，ACFE以及我们的咨询委员会的宝贵意见，根据损失的金钱、影响的生命以及与反舞弊行业的相关性，选出了今年五大舞弊事件。ACFE总裁兼首席执行官布鲁斯·多里斯（Bruce Dorris，J.D.，CFE，CPA）说：“可悲的是，有太多的选择，将其限制在五个是很有挑战性的。”。

In 2021, a possible end to the COVID-19 pandemic was on the horizon with the introduction of the vaccine, but fraudsters weren’t quite finished bilking it for billions. For the second year in a row, our most scandalous fraud was connected to the pandemic, but there were other fraud stories this year that we believe will live on in infamy and serve as valuable case studies to fraud fighters for years to come. (See “5 most scandalous frauds of 2020,” by Hallie Ayres and Mason Wilder, CFE, Fraud Magazine, January/February 2021.) 

2021 年，随着疫苗的推出，COVID-19 可能结束，但舞弊者还没有完全完成数十亿美元的骗局。连续第二年，我们最可耻的舞弊行为与大流行有关，但今年还有其他舞弊故事，我们认为这些故事将继续臭名昭著，并在未来几年为舞弊斗士提供有价值的案例研究。（参见“2020 年最可耻的舞弊行为”，作者 Hallie Ayres 和 Mason Wilder，CFE，舞弊杂志，2021 年 1 月/2 月。）

01

COVID-19 unemployment insurance fraud is an international affair

COVID-19 失业保险舞弊是国际事件

They used bots or teams of low-wage workers to complete online forms and file phony unemployment claims in all 50 U.S. states. An international collection of fraudsters raked in billions in pandemic unemployment relief funds to commit what U.S. prosecutors say could be the biggest wave of fraud in U.S. history. The Office of Inspector General for the U.S. Department of Labor (DOL) estimates about $87 billion in fraudulent claims; some experts think losses could be in the hundreds of billions. (See “How Unemployment Insurance Fraud Exploded During the Pandemic,” by Cezary Podkul, ProPublica, July 26, 2021, and “ ‘Easy Money’: How international scam artists pulled off an epic theft of Covid benefits,” by Ken Dilanian, Kit Ramgopal and Chloe Atkins, NBC News, Aug. 15, 2021.)

他们使用机器人或低薪工人团队在美国所有 50 个州填写在线表格并提交虚假的失业申请。一群国际舞弊者筹集了数十亿美元的大流行失业救济金，以实施美国检察官所说的可能是美国历史上最大的舞弊浪潮。美国劳工部监察长办公室 (DOL) 估计舞弊性索赔约为 870 亿美元；一些专家认为损失可能达到数千亿。（请参阅 “新冠疫情期间失业保险舞弊如何爆发”，ProPublica 的 Cezary Podkul，2021 年 7 月 26 日，以及“'Easy Money'：国际骗子如何成功盗取新冠疫情福利，”由 NBC 新闻的 Ken Dilanian、Kit Ramgopal 和 Chloe Atkins 撰写，2021 年 8 月 15 日。）

In July, ProPublica published a staggering report revealing that organized crime in the U.S. and abroad was responsible for most U.S. COVID-19 unemployment insurance fraud. Fraudsters filed high volumes of online unemployment applications and obtained payments from multiple states, utilizing bots to automatically populate forms with stolen identities. Chinese and West African crime syndicates hired low-wage workers in various countries to input stolen data into unemployment portals. One U.S. state received claims from IP addresses in nearly 170 countries, according to the report.

7 月，ProPublica 发布了一份惊人的报告，显示美国和国外的有组织犯罪是美国大多数 COVID-19 失业保险舞弊的罪魁祸首。舞弊者提交了大量在线失业申请并从多个州获得付款，利用机器人自动填充被盗身份的表格。中国和西非犯罪集团在不同国家雇佣低薪工人，将被盗数据输入失业门户网站。报告称，美国的一个州收到了来自近 170 个国家/地区的 IP 地址的索赔。

Criminals on messaging apps such as Telegram shared tips on gaming online unemployment systems. They also exchanged stolen personally identifiable information (PII) and provided step-by-step instructions for filling out online applications without triggering anti-fraud software.

Telegram等短信应用上的罪犯分享了在线失业系统的游戏技巧。他们还交换了被盗的个人身份信息（PII），并提供了填写在线申请的逐步说明，而不会触发反舞弊软件。

Many people only realized they were victimized after their payments ceased and their state’s labor department informed them a claim with their PII had been filed in another state. Tens of thousands of people experienced delays in receiving unemployment relief, and some were even victimized more than once, as multiple fraudsters used stolen PII many times.

许多人在他们的付款停止后才意识到他们是受害者，他们所在州的劳工部门通知他们，他们的 PII 索赔已在另一个州提交。数以万计的人在领取失业救济金方面遇到了延迟，有些人甚至不止一次受害，因为多个舞弊者多次使用被盗的 PII。

Because of the urgency to get money to people, many states weren’t verifying information thoroughly. They relaxed rules for obtaining unemployment funds and expanded aid to contractors and gig workers who couldn’t readily confirm employer or income information. Further complicating the verification process was that fraudsters were using real PII from real people. Much of the PII fraudsters used in unemployment frauds came from past cyberattacks against corporations such as Experian, Yahoo, LinkedIn and Facebook.

由于急需向人们提供资金，许多州并未彻底核实信息。他们放宽了获得失业基金的规定，并扩大了对无法轻易确认雇主或收入信息的承包商和临时工的援助。使验证过程更加复杂的是，舞弊者正在使用来自真人的真实个人信息。失业舞弊中使用的大部分个人信息舞弊者来自过去对 Experian、Yahoo、LinkedIn 和 Facebook 等公司的网络攻击。

Out-of-date online unemployment systems also heightened the most scandalous fraud of 2021. Many states were running their systems with obsolete software unable to withstand the surge of claims. Databases often froze or slowed, impeding unemployment departments’ abilities to cross-check information. According to NBC News, the DOL’s inspector general said that states failed to take basic measures to improve identity verification and that state workforce agencies weren’t sharing fraud data as required by federal regulators. (See “ ‘Easy Money’: How international scam artists pulled off an epic theft of Covid benefits.”)

过时的在线失业系统也加剧了 2021 年最可耻的舞弊行为。许多州的系统运行时使用过时的软件，无法承受激增的索赔。数据库经常冻结或变慢，阻碍了失业部门交叉检查信息的能力。据 NBC 新闻报道，DOL 的监察长表示，各州未能采取基本措施来改善身份验证，并且州劳动力机构没有按照联邦监管机构的要求共享舞弊数据。（请参阅“‘轻松赚钱’：国际诈骗艺术家如何成功盗取新冠疫情福利。”）

02

U.S. DOJ targets massive telemedicine fraud

美国司法部打击大规模远程医疗舞弊

In September, the U.S. Department of Justice (DOJ) announced a six-week-long national health care enforcement action in which it arrested 138 people — including 42 doctors, nurses and other licensed health care professionals — for their alleged participation in schemes involving telemedicine, COVID-19-related health care fraud, illegal opioid distribution and substance-use treatment facilities. In total, the schemes resulted in more than $1.4 billion in losses. (See “Feds charge 138, including doctors, with $1.4 billion in health-care fraud involving telemedicine, Covid, opioids,” by Dan Mangan, CNBC, Sept. 17, 2021.)

9 月，美国司法部 (DOJ) 宣布了一项为期六周的全国医疗保健执法行动，逮捕了 138 人，其中包括 42 名医生、护士和其他有执照的医疗保健专业人员，因为他们涉嫌参与涉及远程医疗的计划、与 COVID-19 相关的医疗保健舞弊、非法阿片类药物分销和药物使用治疗设施。这些计划总共造成超过 14 亿美元的损失。（参见“联邦调查局指控 138 人，包括医生，涉及远程医疗、Covid、阿片类药物的 14 亿美元医疗保健舞弊”，CNBC 的 Dan Mangan，2021 年 9 月 17 日。）

Telemedicine schemes commanded significant attention because they involved the largest share of alleged losses — $1.1 billion — after 43 people were arrested for such offenses. Telemedicine, which is the use of communications technology for remote medical care, has grown in popularity in the last couple of years, especially as the pandemic spurred the U.S. government to relax Medicare requirements for its use.

远程医疗计划引起了极大的关注，因为在 43 人因此类罪行被捕后，它们涉及最大比例的所谓损失——11 亿美元。远程医疗是使用通信技术进行远程医疗护理，在过去几年中越来越受欢迎，尤其是在新冠疫情促使美国政府放宽对其使用的医疗保险要求的情况下。

But the convenience of telemedicine coupled with Medicare’s relaxed requirements have been a boon to unscrupulous health care providers, and the DOJ has increased its enforcement efforts in this area. (See “In Recent National Health Care Fraud Enforcement Action, Telemedicine Fraud Takes the Gold,” by Eva Gunaeskera and Renée Brooker, The National Law Review, Sept. 23, 2021.)

但是，远程医疗的便利性以及医疗保险的宽松要求对不道德的医疗保健提供者来说是一个福音，美国司法部已经加大了在这方面的执法力度。（请参阅“在最近的国家医疗保健舞弊执法行动中，远程医疗舞弊夺冠”，作者：Eva Gunaeskera 和 Renée Brooker，《国家法律评论》，2021 年 9 月 23 日。）

“Telehealth has significantly exacerbated the types of health care fraud we’ve seen over the past few decades. Headlines that shocked us 10 years ago are nothing compared to the losses we’re dealing with today. We simply haven’t been able to stay ahead of it,” says Jala Attia, CFE, president and founder of Integrity Advantage, a health care fraud, waste and abuse detection firm. 

“远程医疗大大加剧了我们在过去几十年中看到的医疗保健舞弊类型。10年前震惊我们的头条新闻与我们今天正在处理的损失相比不算什么。我们根本无法保持领先地位，“CFE的Jala Attia说，他是一家医疗保健舞弊，浪费和滥用检测公司Integrity Advantage的总裁兼创始人。

“Telehealth is here to stay. As health care anti-fraud professionals, we must focus efforts on collaboration and communication so that we can try and prevent billions more of fraudulent losses.”

“远程医疗将继续存在。作为医疗保健反舞弊专业人士，我们必须将精力集中在协作和沟通上，以便我们可以尝试防止数十亿美元的舞弊损失。”

In the 2021 telemedicine schemes, defendants allegedly got doctors and nurse practitioners to order unnecessary durable medical equipment (DME), diagnostic tests and pain medications with little to no patient interaction. In turn, DME companies, labs and pharmacies got illegal kickbacks and submitted false and fraudulent claims to Medicare. According to the DOJ, some health care professionals billed Medicare for telehealth consultations that didn’t occur as described, and proceeds of their schemes went to purchases of luxury cars, yachts and real estate. (See “National Health Care Enforcement Action Results in Charges Involving over $1.4 Billion in Alleged Losses,” DOJ, Sept. 17, 2021.)

在 2021 年的远程医疗计划中，据称被告让医生和执业护士订购不必要的耐用医疗设备 (DME)、诊断测试和止痛药，几乎没有患者互动。反过来，DME 公司、实验室和药房获得了非法回扣，并向 Medicare 提交了虚假和舞弊性的索赔。根据美国司法部的说法，一些医疗保健专业人员向医疗保险收取了未按描述进行的远程医疗咨询，他们的计划收益用于购买豪华汽车、游艇和房地产。（请参阅“国家医疗保健执法行动导致涉嫌损失超过 14 亿美元的指控”，司法部，2021 年 9 月 17 日。）

03

Colonial Pipeline and the year of ransomware

Colonial Pipeline公司和勒索软件之年

In the early morning hours of May 7, 2021, an employee in Colonial Pipeline’s control room discovered a ransom note from hackers demanding cryptocurrency in exchange for the decryption of the oil and gas firm’s data. The company quickly shut down its 5,500 miles of pipeline that transports 2.5 million barrels of fuel daily from Texas to New Jersey to contain the threat. Colonial Pipeline eventually paid the hackers nearly $5 million in bitcoin and resumed its operations five days later — but not before there were long lines at gas stations, higher fuel prices, and panic buying and hoarding of gasoline. (See “Hackers Breached Colonial Pipeline Using Compromised Password,” by William Turton and Kartikay Mehrota, Bloomberg, June 4, 2021.)

2021年5月7日凌晨，Colonial Pipeline公司控制室的一名雇员从黑客那里发现了一个索要赎金的纸条，要求解密石油和天然气公司的数据。该公司迅速关闭了其5500英里长的管道，该管道每天从德克萨斯州向新泽西州输送250万桶燃料，以遏制威胁。Colonial Pipeline最终向黑客支付了近500万美元的比特币，并在五天后恢复运营——但在此之前，加油站排起了长队，燃油价格上涨，以及抢购和囤积汽油。（见“黑客破坏殖民管道使用折衷密码”，由William Turton和Kartikay Mehrota，彭博社，2021年6月4日。”

Wired described Colonial Pipeline’s ransomware attack as “one of the largest disruptions of American critical infrastructure by hackers in history.” (See “The Colonial Pipeline Hack Is a New Extreme for Ransomware,” by Andy Greenberg, Wired, May 8, 2021.)

《连线》杂志将Colonial Pipeline的勒索软件攻击描述为“历史上黑客对美国关键基础设施的最大破坏之一”。（参见“The Colonial Pipeline Hack Is a New Extreme for Ransomware”，作者：Andy Greenberg，Wired，2021 年 5 月 8 日。

The CEO of Colonial Pipeline, Joseph Blount, later testified before the U.S. Senate that hackers were able to get into his company’s system by logging into its VPN with a former employee’s password. (See “One password allowed hackers to disrupt Colonial Pipeline, CEO tells senators,” by Stephanie Kelly and Jessica Resnick-Ault, Reuters, June 8, 2021.)

Colonial Pipeline 的首席执行官约瑟夫布朗特后来在美国参议院作证说，黑客能够通过使用前雇员的密码登录其 VPN 来进入他公司的系统。（参见“一个密码允许黑客破坏殖民管道，CEO 告诉参议员”，Stephanie Kelly 和 Jessica Resnick-Ault，路透社，2021 年 6 月 8 日。）

The Colonial Pipeline hack, which the FBI attributed to the Russia-linked cybercriminal group, DarkSide, was emblematic of a series of high-profile cyberattacks in 2021 that have drawn sharp warnings from experts on the vulnerability of industrial control systems and critical infrastructure. In May, the largest meat processor in the world, Brazil-based JBS, shut down operations of its U.S. and Australian plants for a day and paid an $11 million ransom to the Russian hacking group, REvil, to get its files decrypted. And in July, REvil struck again with a ransomware attack against Florida-based software firm, Kaseya, infecting as many as 1,500 small- to mid-sized businesses that used the company’s IT products. (See “No truce in cyberwars,” by Paul Kilby, Fraud Magazine, September/October 2021.)

联邦调查局将Colonial Pipeline黑客事件归咎于与俄罗斯有关的网络犯罪组织 DarkSide，这是 2021 年一系列备受瞩目的网络攻击的象征，这些攻击已引起专家对工业控制系统和关键基础设施的脆弱性的严厉警告。5 月，全球最大的肉类加工商巴西 JBS 关闭了其美国和澳大利亚工厂的运营一天，并向俄罗斯黑客组织 REvil 支付了 1100 万美元的赎金，以解密其文件。7 月，REvil 再次对总部位于佛罗里达州的软件公司 Kaseya 发起勒索软件攻击，感染了多达 1,500 家使用该公司 IT 产品的中小型企业。（参见“网络战争中没有休战”，作者 Paul Kilby，舞弊杂志，2021 年 9 月/10 月。）

Cyberattacks have increased in intensity, especially in the last year. SonicWall, a cyberthreat intelligence firm, reported a 148% increase in global ransomware attacks between July and September 2021 and recorded 495 million ransomware attacks, making 2021 the costliest year on record. According to SonicWall, there were 190.4 million ransomware attempts in the third quarter of 2021 alone in contrast to the 197.5 million total attempts in the first three quarters of 2020. (See “SonicWall: ‘The Year of Ransomware,’ Continues with Unprecedented Late-Summer Surge,” DARKReading, Nov. 1, 2021.)

网络攻击的强度有所增加，尤其是在去年。网络威胁情报公司 SonicWall 报告称，在 2021 年 7 月至 2021 年 9 月期间，全球勒索软件攻击增加了 148%，并记录了 4.95 亿次勒索软件攻击，使 2021 年成为有记录以来代价最高的一年。根据 SonicWall 的数据，仅 2021 年第三季度就有 1.904 亿次勒索软件尝试，而 2020 年前三个季度的总尝试次数为 1.975 亿次。Summer Surge，”DARKReading，2021 年 11 月 1 日。）

The U.S. Treasury Department reported in October 2021 that American banks and financial institutions recorded almost $600 million in suspected ransomware payments during the first half of 2021 — more than the total for all of 2020. The department, along with the Office of Foreign Assets Control have guidance for organizations, requiring them to take more responsibility in preventing cyberattacks and avoid paying ransoms. (See “Treasury Reports $590M in Suspected Ransomware Payments,” PYMNTS, Oct. 15, 2021.)

美国财政部在 2021 年 10 月报告称，美国银行和金融机构在 2021 年上半年记录了近 6 亿美元的涉嫌勒索软件付款，超过了 2020 年全年的总和。该部门与外国资产控制办公室一起已经为组织提供指导，要求他们在防止网络攻击和避免支付赎金方面承担更多责任。（请参阅“财政部报告涉嫌勒索软件支付 5.9 亿美元”，PYMNTS，2021 年 10 月 15 日。）

“Attacks on industrial controls, infrastructure and global supply-chain firms combined with enforcement of civil penalties for ransomware payments clearly illustrate that organizations can no longer consider cybersecurity measures only ‘nice to have,’ ” says Ryan Duquette, CFE, a partner at security and risk consulting firm, RSM Canada. “

对工业控制，基础设施和全球供应链公司的攻击，加上对勒索软件支付的民事处罚的执行清楚地表明，组织不能再认为网络安全措施只是'很好'，”加拿大安全和风险咨询公司RSM的合伙人Ryan Duquette说。

04

The Vatican’s biggest trial

梵蒂冈大审判

A failed real estate deal to turn a London Harrods department store warehouse into luxury apartments was the catalyst for what many are calling a landmark fraud case and the largest criminal trial to ever take place within the Vatican. Defendants include Italian financiers all the way up to a once-powerful cardinal in the Roman Catholic Church. (See “A Landmark Fraud And Corruption Trial Opens At The Vatican,” by Sylvia Poggioli, NPR, July 28, 2021.)

将伦敦哈罗德百货公司（London Harrods）百货商店仓库变成豪华公寓的房地产交易失败，是许多人称之为具有里程碑意义的舞弊案和梵蒂冈有史以来最大的刑事审判的催化剂。被告包括意大利金融家，一直到罗马天主教会中曾经强大的枢机主教。（参见“具有里程碑意义的舞弊和腐败审判在梵蒂冈开始”，作者：Sylvia Poggioli，NPR，2021年7月28日。

In July, the Vatican indicted 10 individuals and four companies on charges of embezzlement, money laundering, fraud and abuse of office for their involvement in the botched London investment, which cost the Vatican 350 million euros. Much of that money came from the pope’s charity funds known as Peter’s Pence. The indictments came after a two-year investigation by Vatican prosecutors. (See “Vatican Indicts Cardinal and 9 Others on Money Laundering and Fraud Charges,” by Elisabetta Povoledo, The New York Times, July 3, 2021.)

7 月，梵蒂冈以贪污、洗钱、舞弊和滥用职权的罪名起诉了 10 名个人和 4 家公司，因为他们参与了让梵蒂冈损失 3.5 亿欧元的拙劣的伦敦投资。其中大部分资金来自教皇的慈善基金，即彼得的便士。起诉书是在梵蒂冈检察官进行了两年调查后提出的。（参见“梵蒂冈就洗钱和舞弊指控指控红衣主教和其他 9 人”，伊丽莎白·波沃莱多（Elisabetta Povoledo），《纽约时报》，2021 年 7 月 3 日。）

The trial opened the end of July in a hall in the Vatican Museums, which had been modified as a courtroom. The presiding judge is a former prosecutor who has dealt with the Mafia in Sicily. The case even prompted Pope Francis to change Vatican law so that cardinals and bishops in Rome can be tried by the Vatican’s lay criminal tribunal instead of only by their peers. (See “Cardinal denies financial crimes in biggest ever Vatican trial,” by Harriet Sherwood, The Guardian, July 27, 2021.)

审判于 7 月底在梵蒂冈博物馆的一个大厅开始，该大厅已被改造成法庭。主审法官是一名前检察官，曾在西西里与黑手党打过交道。此案甚至促使教皇弗朗西斯改变梵蒂冈法律，以便罗马的红衣主教和主教可以由梵蒂冈的普通刑事法庭审判，而不仅仅是由他们的同龄人审判。（参见“红衣主教在梵蒂冈有史以来最大规模的审判中否认金融犯罪”，Harriet Sherwood，卫报，2021 年 7 月 27 日。）

The defendants, who have all denied the allegations against them, include:

被告都否认了对他们的指控，包括：

Cecilia Marogna, who was hired by Becciu as a security consultant, is accused of embezzling 575,000 euros in Vatican funds meant to free Catholic hostages abroad. She allegedly used the money to buy designer handbags and clothing.

被 Becciu 聘为安全顾问的 Cecilia Marogna 被指控挪用 575,000 欧元的梵蒂冈资金，用于释放国外的天主教人质。据称，她用这笔钱购买了名牌手袋和服装。

According to NPR, the trial is part of an effort by Pope Francis to increase transparency in the Vatican’s financial affairs after “decades of secrecy and scandals.” (See “A Landmark Fraud And Corruption Trial Opens At The Vatican.”)

据 NPR 报道，此次审判是教皇方济各在“数十年的保密和丑闻”之后提高梵蒂冈财务透明度的努力的一部分。（请参阅“梵蒂冈开始了具有里程碑意义的舞弊和腐败审判。”）

In 2014, the Vatican’s Secretariat of State, which at the time was under Becciu’s watch, decided to invest an initial minority stake of 200 million euros in the London property operated by Italian businessman Raffaele Mincione. Becciu allegedly convinced his boss, Pietro Parolin, one of the pope’s top officials, to authorize the deal. Pope Francis was reportedly aware of the deal.

2014 年，当时由贝丘负责的梵蒂冈国务秘书处决定向意大利商人拉斐尔·明乔内 (Raffaele Mincione) 经营的伦敦房产投资 2 亿欧元的初始少数股权。据称，贝丘说服了他的老板、教皇的高级官员之一彼得罗·帕罗林（Pietro Parolin）批准了这笔交易。据报道，教皇方济各知道这笔交易。

By 2018, the Vatican had lost money on the investment and wanted to get out of it. Gianluigi Torzi, a broker, helped arrange a payout to Mincione. However, prosecutors say that Torzi defrauded the Vatican by secretly restructuring 1,000 shares in the property’s holding company for full voting rights. Prosecutors accuse Torzi of extorting the Vatican for 15 million euros to get control of the building. (See “Get ready for biggest criminal trial in Vatican’s modern history,” Al Jazeera, July 26, 2021.)

到 2018 年，梵蒂冈在投资上已经亏本，并想退出。经纪人 Gianluigi Torzi 帮助安排了对 Mincione 的付款。然而，检察官表示，托尔齐通过秘密重组该财产控股公司的 1,000 股股份以获得全部投票权，从而欺骗了梵蒂冈。检察官指控托尔齐向梵蒂冈勒索 1500 万欧元以控制这座建筑。（参见“为梵蒂冈现代史上最大规模的刑事审判做好准备”，半岛电视台，2021 年 7 月 26 日。）

Since the start of the trial, the judge has ordered prosecutors to give the defense more access to evidence and to question defendants who didn’t speak earlier in the trial. The judge adjourned the trial until Nov. 17, 2021. (See “Judge in Vatican corruption trial orders prosecution to share more evidence,” by Philip Pullella, Reuters, Oct. 6, 2021.)

自审判开始以来，法官已命令检察官让辩方获得更多证据，并对在审判早期没有发言的被告进行质询。法官将审判押后至 2021 年 11 月 17 日。（参见“梵蒂冈腐败审判中的法官命令起诉以分享更多证据”，路透社菲利普·普勒拉（Philip Pullella），2021 年 10 月 6 日。）

05

Facebook faces allegations of securities fraud

Facebook 面临证券舞弊指控

Facebook Inc., now rebranded as Meta Platforms Inc., has courted its fair share of controversy of late, including allegations that it misled investors about the role its products play in a multitude of societal ills. And some experts think that brewing accusations of securities fraud could soon spell trouble for the company whose onetime motto was “Move fast and break things."

Facebook Inc.，现在更名为Meta Platforms Inc.，最近引起了相当大的争议，包括指控它误导了投资者关于其产品在众多社会弊病中的作用。一些专家认为，酝酿中的证券舞弊指控可能很快就会给这家曾经的座右铭是“快速行动，打破常规”的公司带来麻烦。

Before she left her job as a product manager at Facebook, Frances Haugen copied thousands of pages of internal research documents allegedly showing the behemoth social media company’s role in promoting hate speech and political violence and harming the mental health of teenagers. Haugen claimed that Facebook knows discord gets more engagement from users and thus chose profits over the safety of its roughly 2.9 billion active users. (See “Number of monthly active users worldwide as of 3rd quarter of 2021,” statista, October 2021.)

在辞去Facebook产品经理的工作之前，弗朗西丝·豪根（Frances Haugen）复制了数千页的内部研究文件，据称这些文件显示了这家庞然大物社交媒体公司在促进仇恨言论和政治暴力以及伤害青少年心理健康方面的作用。豪根声称，Facebook知道不和谐会从用户那里获得更多的参与，因此选择了利润而不是其大约29亿活跃用户的安全。（参见“截至2021年第三季度全球月活跃用户数”，statista，2021年10月。

Haugen shared the documents with the U.S. Securities and Exchange Commission (SEC) and sought whistleblower protection from her former employer. Experts say the public attention combined with SEC Chair Gary Gensler’s priority to improve corporate disclosures could spur the regulator to act against Facebook. (See “Facebook is drawing a bipartisan backlash from Congress, but the SEC could deliver a tougher blow,” by Tory Newmeyer, The Washington Post, Oct. 8, 2021.)

Haugen 与美国证券交易委员会 (SEC) 分享了这些文件，并向她的前雇主寻求举报人保护。专家表示，公众的关注加上 SEC 主席 Gary Gensler 对改善公司披露的优先考虑，可能会促使监管机构对 Facebook 采取行动。（请参阅“Facebook 正在引起国会两党的强烈反对，但 SEC 可能会施加更严厉的打击”，作者 Tory Newmeyer，华盛顿邮报，2021 年 10 月 8 日。）

In late October 2021, shareholders filed a lawsuit based on Haugen’s revelations, claiming Facebook and its senior executives misrepresented the company’s decisions to investors and made false statements that artificially inflated the market price of the company’s securities. (See “Shareholders sue Facebook following whistleblower revelations,” by Erika Williams, Courthouse News, Oct. 27, 2021.)

2021 年 10 月下旬，股东根据豪根的爆料提起诉讼，称 Facebook 及其高级管理人员向投资者歪曲了公司的决定，并做出虚假陈述，人为抬高了公司证券的市场价格。（请参阅“股东在举报人揭露后起诉 Facebook”，埃里卡·威廉姆斯（Erika Williams），法院新闻，2021 年 10 月 27 日。）

In November, Ohio’s Attorney General Dave Yost along with the state’s largest pension fund also sued the company, following the same line of reasoning. “Facebook in its own internal review said we’re not doing the things that we’re saying we’re doing publicly,” Yost was quoted saying. “And that is the ultimate definition I think of fraud: saying one thing and doing another.” (See “Facebook’s own words are the ‘ultimate definition of fraud,’ says Ohio attorney general,” by Alexis Keenan, yahoo!finance, Nov. 16, 2021.)

11 月，俄亥俄州总检察长戴夫·约斯特和该州最大的养老基金也按照同样的理由起诉了该公司。“Facebook 在其自己的内部审查中表示，我们没有做我们所说的公开做的事情，”Yost 被引述说。“这就是我对舞弊的终极定义：说一套做一套。” （请参阅“Facebook 自己的话是‘舞弊的最终定义’，俄亥俄州总检察长说，”亚历克西斯·基南（Alexis Keenan），yahoo!finance，2021 年 11 月 16 日。）

Haugen’s lawyers claim the documents show Facebook wasn’t honest with investors about its fear of losing younger users and its concerns about duplicate accounts created by individual users. For example, one Facebook study showed more accounts for young adults in the U.S. than actual people. (See “Facebook Faces a Public Relations Crisis. What About a Legal One?” by Cecilia Kang, The New York Times, Oct. 29, 2021.)

豪根的律师声称，这些文件显示，Facebook 对失去年轻用户的恐惧以及对个人用户创建的重复账户的担忧对投资者并不诚实。例如，一项 Facebook 研究显示，美国年轻人的账户数量多于实际用户。（参见“Facebook 面临公共关系危机。法律危机呢？”，Cecilia Kang，《纽约时报》，2021 年 10 月 29 日。）

Laws have also been introduced in Congress that could weaken the company’s legal protections, and shareholders have filed a resolution to dilute CEO Mark Zuckerberg’s power. More trouble could be ahead. (See “Facebook to Meta: A new name but the same old problems,” by Queenie Wong, c/net, Oct. 30, 2021.)

国会还出台了可能削弱公司法律保护的法律，股东已提交决议，以削弱首席执行官马克扎克伯格的权力。更多的麻烦可能还在后面。（参见“Facebook 到 Meta：一个新名字，但老问题”，Queenie Wong，c/net，2021 年 10 月 30 日。）

Dishonorable mentions 不光彩的提及

There were many eye-popping fraud stories in 2021, but not all of them could make it into the top five. While these frauds weren’t selected as most scandalous, they’re still audacious enough for a mention.

2021年有许多令人瞠目结舌的造假故事，但并非所有人都能进入前五名。虽然这些舞弊行为没有被选为最可耻的，但它们仍然足够大胆，值得一提。

Stung where it hurts 刺痛的地方

In June of 2021, U.S. law enforcement showed it too could dupe fraudsters and other criminals in a massive sting operation, dubbed Trojan Shield, which led to the arrest of more than 800 people associated with organized crime groups. Sixteen countries participated in the operation, which involved the FBI running a company that sold encrypted smartphones to criminals who used them to openly discuss specific details of criminal enterprises. Thus, law enforcement agencies across various countries intercepted more than 27 million communications, gaining valuable insight into criminal networks and how they launder illicit proceeds.

2021 年 6 月，美国执法部门表明，它也可以在一项名为 Trojan Shield 的大规模诱捕行动中欺骗舞弊者和其他犯罪分子，该行动导致 800 多名与有组织犯罪集团有关联的人被捕。16 个国家参与了这次行动，其中 FBI 经营一家公司，该公司向犯罪分子出售加密智能手机，犯罪分子利用这些智能手机公开讨论犯罪企业的具体细节。因此，各国的执法机构截获了超过 2700 万条通信，获得了对犯罪网络及其如何洗钱的宝贵见解。

Along with the arrests, the investigation yielded seizures of illegal drugs, firearms and almost $50 million in cash. Those arrested face charges related to drug trafficking, organized crime, money laundering and human trafficking. (See “The Criminals Thought the Devices Were Secure. But the Seller Was the F.B.I.,” by Yan Zhuang, Elian Peltier and Alan Feuer, The New York Times, June 8, 2021.)

随着逮捕，调查还缉获了非法毒品，枪支和近5000万美元的现金。被捕者面临与贩毒、有组织犯罪、洗钱和人口贩运有关的指控。（参见“犯罪分子认为这些设备是安全的。但卖家是F.B.I.“，作者：Yan Zhuang，Elian Peltier和Alan Feuer，《纽约时报》，2021年6月8日。

A gut feeling 一种直觉

U.S. prosecutors deemed gut-testing startup uBiome full of it when they charged the company’s co-founders Jessica Richman and Zachary Apte with securities and health care fraud worth $60 million in March 2021. The now-bankrupt company, which offered DNA analysis of consumers’ stool samples for a better understanding of their digestive systems, also marketed its tests to private insurers providing employer-sponsored and Medicare coverage.

美国检察官在 2021 年 3 月指控该公司的联合创始人 Jessica Richman 和 Zachary Apte 犯有价值 6000 万美元的证券和医疗保健舞弊罪时，认为肠道测试初创公司 uBiome 充满了它。这家现已破产的公司提供消费者的 DNA 分析粪便样本以更好地了解他们的消化系统，还将其测试推销给提供雇主赞助和医疗保险保险的私人保险公司。

The former execs are accused of telling investors their company could perform reliable medical tests when it couldn’t, prompting comparisons to Theranos. In the alleged scheme, uBiome submitted fraudulent reimbursement claims for retests of samples, gave partial and misleading information to health care providers and manipulated dates of services to conceal uBiome’s testing and marketing practices. (See “Startup Sold DNA Kits to Test Poop. Prosecutors Say It’s a Fraud,” by Joel Rosenblatt, Bloomberg, March 18, 2021.)

前高管被指控告诉投资者，他们的公司可以在无法进行可靠的医疗测试时进行可靠的医疗测试，这促使他们将其与 Theranos 进行比较。在被指控的计划中，uBiome 提交了舞弊性的样本重新检测报销申请，向医疗保健提供者提供了部分和误导性的信息，并操纵了服务日期以隐瞒 uBiome 的检测和营销行为。（参见“Startup Sold DNA Kits to Test Poop. Prosecutors Say It's a Fraud ”，Joel Rosenblatt，彭博社，2021 年 3 月 18 日。）

Amateur hour for fraudsters 诈骗者的业余时间

In July, a federal grand jury in New York indicted Trevor Milton, the billionaire founder of electric-and-hydrogen-powered truck company, Nikola, with securities and wire fraud. Milton, who often used his social media accounts to hype his product, allegedly sold investors on a fully functioning electric-powered truck that was anything but functional. A promotional video for a “prototype” featured a truck with a taped-on door that had been towed up and rolled down a hill to simulate a working vehicle. According to prosecutors, many of Nikola’s investors were novices who began trading on the stock market to supplement their income during the COVID-19 pandemic. Nikola was at one time valued at more than $12 billion. (See “Trevor Milton, founder of electric truck startup, Nikola, hit with securities fraud charges,” by Aaron Katersky and Catherine Thorbecke, ABC News, July 29, 2021.)

7月，纽约的一个联邦大陪审团以证券和电汇舞弊罪起诉了电动和氢动力卡车公司尼古拉（Nikola）的亿万富翁创始人特雷弗·米尔顿（Trevor Milton）。米尔顿经常使用他的社交媒体账户来炒作他的产品，据称他向投资者出售了一辆功能齐全的电动卡车，这种卡车功能齐全。一个“原型车”的宣传视频展示了一辆带有胶带门的卡车，该卡车被拖起并滚下山坡以模拟工作车辆。根据检察官的说法，尼古拉的许多投资者都是新手，他们在新冠疫情期间开始在股票市场上交易以补充他们的收入。尼古拉一度估值超过120亿美元。（参见“Trevor Milton，电动卡车初创公司Nikola的创始人，受到证券舞弊指控的打击”，作者：Aaron Katersky和Catherine Thorbecke，ABC新闻，2021年7月29日。

Jennifer Liebman是舞弊杂志的助理编辑。通过jliebman@ACFE.com联系她。

原文链接:https://www.fraud-magazine.com/article.aspx?id=4295012581‍