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Types And Case Studies of AI-Enabled Financial Frauds

Updated: Apr 27




Ishita Ahluwalia, LL.M. (Corporate, Banking & Insurance Law), Amity Law School, Amity University Campus, Noida

Dr. Ekta Gupta, Associate Professor, Amity University, Noida.


ABSTRACT


The speedy incorporation of Artificial Intelligence (AI) in the finance industry has resulted in increased efficiency, better decision making, and customer satisfaction. Nevertheless, such advancement has equally made it easier for fraudsters to commit sophisticated financial crimes. AI-based financial fraud entails acts where fraudsters take advantage of AI technology in deceiving people or systems financially.


This paper focuses on some of the common types of AI-based financial frauds that include deepfakes, artificial intelligence-based phishing, algorithmic trading manipulation, identity theft using biometric spoofing, and automatic money laundering. To give an example, fraudsters can use AI-based deepfake technology to deceive victims into believing that they are interacting with executives or other people. The same technology enables fraudsters to steal personal information from individuals, which may eventually be used for financial exploitation purposes.


Further, some of the cases that show the practical implications of these frauds have been examined. In one case, an energy company in Europe suffered huge losses because of a deepfake voice that mimicked the voice of its chief executive officer. In another case, there have been instances where bots using artificial intelligence have been seen manipulating stock markets through high-frequency trading tactics. The use of AI has led to frauds even in the area of synthetic identities.


In summary, although AI offers great potential in revolutionizing the finance sector, AI also poses great potential danger because it makes financial scams more complex and widespread. A comprehensive solution that entails changes in both legal and technological fronts is necessary.


Keywords: Artificial Intelligence (AI); Financial Scams; AI-powered Fraud; Deepfake Scam; Phishing Schemes; Identity Theft Scam; Algorithmic Trading Fraud; Money Laundering; Cybersecurity; Fraud Detection System; Machine Learning; Financial Regulations; Online Banking Security.



Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878

Website: www.ijllr.com

Accessibility: Open Access

License: Creative Commons 4.0

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All research articles published in The Indian Journal of Law and Legal Research are fully open access. i.e. immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution and reproduction in any medium, provided the original work is properly cited.

 

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The opinions expressed in this publication are those of the authors. They do not purport to reflect the opinions or views of the IJLLR or its members. The designations employed in this publication and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the IJLLR.

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