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Financial Crime Typologies in Malawi

Introduction

It appears that you provided a comprehensive document on financial crime typologies in Malawi, specifically focusing on the use of fake cheques, over- and under-invoicing of goods and services, and the “cashgate” scandal. This article will summarize the key points for each typology.

Typology 1: Use of Fake Cheques

Description

Crooked individuals start a business with a similar name to an existing organization or business to divert cheques. They collude with staff from the targeted organizations/businesses to access cheques, which are then altered to fit in their accounts. The scheme involves patience and targeting businesses with high volumes of merchandise and cheques.

Typology 2: Use of Fake Cheques (Case Study)

Case Details

• Mr. G registered a business named “Mzanti Technologies” similar to Mzansi Technologies to defraud the original company.
• He opened an account at Bank M, indicating he was a sole proprietor selling electronic gadgets like Mzansi Technologies.
• Three cheques were deposited into his account, altered from being drawn for Mzansi Technologies to Mzanti Technologies.
• The accountant of Mzansi Technologies, Mr. X, connived with Mr. G to alter and divert the cheques.

Typology 3: Over and Under-Invoicing of Goods and Services

Overview

This typology is mentioned in the document but does not provide further information on its methods or characteristics.

Red Flags

The following red flags may indicate the use of fake cheques or other financial crimes:

• Registration of a business name similar to an established and successful business.
• Depositing defaced cheques or other instruments.
• Accepting high value cheques for a new business with no known experience or history.