Anzeichen von Wirtschaftskriminalität

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Werden bestimmte Straftaten im Rahmen von wirtschaftlichen Aktivitäten durchgeführt, so wird allgemein von Wirtschaftskriminalität gesprochen. Zwar existiert keine genau juristische Bezeichnung für den Begriff der Wirtschaftskriminalität, jedoch wird von den Strafverfolgungsbehörden gerne auf die Definition des Gerichtsverfassungsgerichtes im Paragraph 74c zurückgegriffen. Generell wird dabei nicht unterschieden, ob die Aktivitäten der Kriminellen sich gegen Einzelpersonen, Firmen oder staatliche Institutionen richten.

Grundlagen zur Bekämpfung der Wirtschaftskriminaltät

WirtschaftskriminalitätDas deutsche Recht sieht mehrere Vorschriften zur Bekämpfung von Aktivitäten der Kriminellen im wirtschaftlichen Kontext vor. So regelt die Abgabenordnung, wie bei Straftaten im Bereich der Steuern zu verfahren ist. Teilweise werden Strafen auch im Strafgesetzbuch(StGB) zur Wirtschaftskriminalität aufgeführt. Um den unlauteren Wettbewerb zu bekämpfen, wurde das Gesetz gegen den unlauteren Wettbewerb bereits im Jahre 1896 verabschiedet. In diesem wird gezeigt, wie die Marktteilnehmer sich zu verhalten haben. Mit dem Gesetz gegen den unlauteren Wettbewerb wird ebenfalls erreicht, dass Firmen und die entsprechenden Verbraucher vor einer Verzerrung des Marktes durch einzelne Unternehmen geschützt sind. Ein weiteres Gesetz zur Bekämpfung der Wirtschaftskriminalität ist das Gesetz zur Bekämpfung des illegalen Rauschgifthandels und anderer Erscheinungsformen der organisierten Kriminalität aus dem Jahre 1992. Damit wurde die Geldwäsche ein Straftatbestand und entsprechend in das Strafgesetzbuch aufgenommen. Ein weiteres wichtiges Gesetz stellt das Wertpapiergesetz dar. In diesem wird geregelt und kontrolliert, wie Wertpapiere zu handeln sind.

Bekämpfung der Wirtschaftskriminalität

Damit Firmen ein eigenes Sicherheitsnetz gegen Wirtschaftskriminalität einrichten, können entsprechende Schritte intern vorgenommen werden:

  • Vorbeugende Maßnahmen: Den Mitarbeitern werden in Coachings und Trainings gezeigt, welche Gefahren bestehen und welche Mittel und Wege Kriminelle nutzen, um an ihr Ziel zu gelangen. Ebenfalls kann es sinnvoll sein, sich Auskünfte über den einzustellenden Mitarbeiter mittels Schufa-Auskunft einzuholen. Ein hoch verschuldeter Mitarbeiter ist potentiell mehr gefährdet, anfällig für Korruption und Bestechung zu sein.
  • Erkennung und Aufspüren: Eine weitere Maßnahme ist das Aufspüren und Erkennen von kriminellen Aktivitäten. Sind AKtivitäten entdeckt worden, so muss als nächstes darauf richtig reagiert werden. Ebenfalls müssen Mechanismen installiert worden sein, die einen ungefilterten Zugriff auf Datenbestände verhindert. Bei der Bezahlung einer Rechnung müssen unbedingt mindestens „4-Augen“ den Vorgang überprüfen. Die beiden Mitarbeiter sollten möglichst kein Vorgesetzten-Untergebenen-Verhältnis haben.
  • Verhalten bei Straftaten: Ein vom internen Meldewesen entdeckte Straftat sollte bei der Polizei unbedingt angezeigt werden. Ein Unterlassen führt zu einer Mittäterschuld. Der „erwischte“ Mitarbeiter ist von der Arbeit freizustellen.

Trends und Entwicklung der Wirtschaftskriminalität

Durch die Öffnung des eisernen Vorhangs und das Fortschreiten der technologischen Entwicklung gerade im IT-und Internet-Bereich führten zu vollkommenden Herausforderungen im Bereich der Wirtschaftskriminalität. So wird in Statistiken des Bundeskriminalamtes der Schaden auf rund 3,7 Milliarden Euro beziffert. Die Entwicklung von Darknet und das Bezahlen wirtschaftskrimineller Handlungen mittels Kryptowährungen stellen die Ermittler ebenfalls vor großen Herausforderungen. Zwar kann der Bezahlvorgang öffentlich eingesehen werden, wer letztendlich Sender und Empfänger ist, ist nur sehr schwer bzw. gar nicht ausfindig zu machen. Unter https://www.kpmg.com/DE/de/Documents/Wikri-Studie_2014_sec.pdf hat die KPMG eine interessante Studie zur Wirtschaftskriminalität veröffentlicht. Die Studie zeigt, dass das Thema Wirtschaftskriminalität von vielen Firmen in Europa leider noch unterschätzt wird. Die Vorbeugung bzw. die Durchführungen von Ermittlungen ist in der Regel eine lohnende Investion, die sich auszahlen wird.
Die Detek AG kann für betroffene Unternehmen professionell im Bereich der Wirtschaftskriminalität durch Ermittlungen durchführen.

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