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1 GLOBAL Headquarters the gregor building 716 West Ave Austin, TX USA
2 TABLE OF CONTENTS Course Overview... ix Organization... ix I. INTRODUCTION Overview... 1 The Price of Fraud in the Markets... 1 The Language of Fraud: Definitions and Perspectives... 3 Securities and Investments... 3 Fraud The Personality of Fraud... 7 Heroes and Villains... 7 Single-Minded Focus... 8 Preventing and Detecting... 9 Enforcement and Oversight... 9 Securities Rules and Regulations... 9 Overview of Investigation and Enforcement in the United States International Securities Regulatory Institutions Conclusion Review Questions II. FINANCIAL MARKETS AND INVESTMENT SECURITIES Origins of the Financial Markets Introduction The Origins of Trading Access to Credit and Capital The First Securities Publicly Financed Enterprise Securitization: The French Connection Jay Cooke s Five-Twenty Civil War Bonds Shared Interests Organized Exchange Trading Securities Securities Markets The Potential for Profit and Fraud Fraud Involving the Bid/Offer Spread The Vig Prevention and Detection Review Questions iii
3 III. THE DEVELOPMENT OF SECURITIES REGULATION Pre-SEC America An Agricultural Nation in Need of Regulation Self-Regulatory Organizations Key Regulatory Topics for Securities Federal Securities Statutes The Securities Act of The Securities Exchange Act of Federal Regulation of Futures The Investment Advisors Act of The Investment Company Act of The Bank Secrecy Act of Sarbanes-Oxley Act of The USA PATRIOT Act of Fraud Enforcement and Recovery Act Dodd-Frank Wall Street Reform and Consumer Protection Act of State Securities Laws Securities Rules and Regulations FINRA Rules SEC Rules Alternative Dispute Resolution Securities Arbitration Common Arbitration Claims Venues to Hear Allegations of Conclusion Review Questions IV. ORGANIZATIONAL FRAUD Overview The First Jersey Securities Case Study Come Grow with Us Command and Control at First Jersey Securities Underwriting and Trading of Sovereign Chemical Structure and Coordination The National Century Financial Enterprises Case Study The NCFE Fraud Lance Poulsen NCFE s Timeline Command and Control at NCFE Shared Interests Special-Purpose Subsidiaries iv
4 IV. ORGANIZATIONAL FRAUD (CONT.) As Simple as Data Entry False Investor Reports Investor Harm Red Flags of Organizational Fraud (Top-Down Fraud) Review Questions V. THE ORGANIZATION AS A VICTIM Organizational Perspective Democratic Nature of Fraud Respondeat Superior Frank Gruttadauria Case Study The Trading Area Market Quotes Versus Marks The Bank of Montreal Case Prime Internal Target Areas The Enemy Within Vanguard Development and Management Case Study Selling Away Vanguard Development and Management Safety Nets for Some, But Not for All SIPC and FDIC Protection Customers and Depositors The Barings Bank Case Study Nick Leeson Error Accounts The Aftermath Review Questions VI. INVESTOR FRAUD Suttonism Investor Fraud Schemes Counterfeit, Stolen, and Forged Securities Other Investor Fraud Schemes Robert Lee Vesco Case Study Vesco: The Early Years Robert Vesco Meets Wall Street Bernard Cornfeld and Investors Overseas Services National Politics and the Looting of IOS Tom Adams Review Questions v
5 VII. ADVISOR FRAUD REGISTERED SECURITIES Introduction Employment Methodology Advisor Fraud Schemes Material Misstatements or Omissions Selling Away Professional Misconduct Pay to Play Churning Unauthorized Trading Registered Securities Commingling Prohibitions Equity or Common Stock Preferred Stock Fixed-Income Bonds Warrants: Rights of Future Equity Ownership Options and Futures Variable Annuity Insurance Contracts Using Technology to Detect Advisor Misconduct and Fraud Review Questions VIII. ADVISOR FRAUD UNREGISTERED SECURITIES Unregistered Advance-Fee Fraud West African/Nigerian Scams/419 Schemes Affinity Fraud Computer-Enabled Partnerships Hedge Funds Ponzi Schemes Bernard Madoff Introduction Background Madoff s Investment Scheme How Madoff Made It Happen Red Flags Conclusion R. Allen Stanford The Allegations and Conviction The Red Flags Conclusion vi
6 VIII. ADVISOR FRAUD UNREGISTERED SECURITIES (CONT.) Microcap Companies Prime Bank Investments Promissory Note Fraud Viatical Settlements and Investments Conclusion Review Questions IX. INVESTIGATING AND REPORTING INSTANCES OF SECURITIES FRAUD Introduction Preliminary Investigation Fraud Examination Methodology Act on Predication Steps in a Examination Prepare for the Investigation Establish Ground Rules Collect Documents and Conduct Further Analysis Conduct Interviews Prepare the Final Report Review Questions X. CONCLUSION XI. SOLUTIONS TO REVIEW QUESTIONS I. Introduction II. Financial Markets and Investment Securities III. The Development of Securities Regulation IV. Organizational Fraud V. The Organization as a Victim VI. Investor Fraud VII. Advisor Fraud Registered Securities VIII.Advisor Fraud Unregistered Securities IX. Investigating and Reporting Instances of XII. APPENDIX A: FREQUENTLY USED ABBREVIATIONS XIII. APPENDIX B: PRESS RELEASES XIV. APPENDIX C: EXAMPLES OF 419 SCAM LETTERS XV. APPENDIX D: REDACTED BROKER STATEMENT XVI. APPENDIX E: LETTER TO INVESTORS vii
7 XVII. APPENDIX F: RISK FACTORS FOR OFAC COMPLIANCE XVIII. APPENDIX G: FOR FURTHER CONSIDERATION XIX. SECURITIES FRAUD FINAL EXAMINATION... E-1 XX. INDEX... I-1 viii
716 West Ave Austin, TX USA
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