There is no universal definition of fraud in law and definitions and scope what constitutes fraud vary from one jurisdiction to another. There are three main categories of fraud that affect organizations:

  • Asset misappropriation, which involves the theft or misuse of an organisation’s assets. 
  • Fraudulent statements usually in the form of falsification of financial statements in order to obtain improper benefit. 
  • Corruption such as the use of bribes or acceptance of kickbacks, improper use of confidential information, conflicts of interest and collusive tendering. 

BAS A.S. VAN LEEUWEN, ATTORNEY | ADVOCAAT | AVOCAT

MR. BAS A.S. VAN LEEUWEN (LL.M., ESQ.), attorney at law and forensic auditor, assists clients with criminal matters, administrative supervision and enforcement cases, and internal and external investigations. Cases involving accusations of fraud, bribery, money laundering, corruption or violations, financial mismanagement, of international sanctions seriously disrupt a client’s operations and damage their reputation. At a client’s request, the attorney can conduct internal investigations, advice, litigate and negotiate with regulators and the Public Prosecution Service. He delivers swift solutions that address the underlying problems for urgent matters. Sometimes, his clients are injured by non-compliant conduct; sometimes they find themselves accused of the same.