Mandating the Measurement of Fraud

Martin Tunley is an academic criminologist based at the Institute of Criminal Justice Studies (ICJS), University of Portsmouth, UK, where he directs the BSc (Hons) programme in Counter Fraud and Criminal Justice Studies and the MSc Programme in Counter Fraud and Counter Corruption Studies. He has published in academic journals on fraud measurement and benefits fraud. Martin serves on the editorial board of the Internet Journal of Criminology, and is Deputy Head of Secretariat of the Counter Fraud Professional Accreditation Board.

• 1. The Issue 2. Options for Change 3. The Dark Figure of Fraud 4. Measuring the Cost of Fraud 5. Legislating Fraud Loss Measurement 6. The Doctrine of Fraud Loss Measurement 7. Conclusion