Showing posts with label CA Piyush Baranwal. Show all posts
Showing posts with label CA Piyush Baranwal. Show all posts

Saturday, 26 December 2015

History of Frauds



 It would be very interesting to learn that fraud is not a newly invented word. It would also be a misconception to say that technology has led to emergence of frauds in business.

A true history of fraud would have to start in 300 B.C., when a Greek merchant name Hegestratos took out a large insurance policy known as bottomry. Basically, the merchant borrowed money and agreed to pay it back with interest when the cargo, in this case corn, is delivered. If the loan is not paid back, the lender could acquire the boat and its cargo.
Hegestratos planned to sink his empty boat, keep the loan and sell the corn. It didn't work out, and he drowned trying to escape his crew passengers when they caught him in the act. This is the first recorded incident as of yet, but it's safe to assume that fraud has been around since the dawn of commerce.

The First Insider Trading Scandal