註冊舞弊審查師協會(ACFE)定義詐騙為行騙者蓄意的利用詭計、欺騙或其他不正當手段剝奪他人財產或金錢。金融詐騙案件為行騙者試圖得到受害者的信任，並且最終拿到數額的錢。近年來，金融詐騙案件在台灣的數量急劇增加，由1997年的2,817件至2005年的43,342件，這意味著這8年內的金融詐騙案件增加了15倍 (Wang, et al., 2006) 。因此，目前的研究使用服務藍圖來描述詐騙系統化的過程，其說明人、產品和流程之間的關係。該方法描述行騙者及其行騙過程，藉由受害者在台面/可視與台下/非可視下的回應。目前的研究將著重於行騙者交付其行騙受害者的物證，並說明服務藍圖其每一步的詐騙。總體而言，目前的研究分析於2008年至2014年之間在台灣和印尼所發生的50起詐騙案件。本研究目的為在受害者遭受任何財務損失之前，盡可能找出預防措施。

The Association of Certified Fraud Examiners defines fraud as any intentional or deliberate act to deprive another of property or money by guile, deception, or other unfair means. Financial frauds cases start by fraudster(s) try to attain victim’s trust and end by victim loss a certain amount of their money. In recent years, the number of financial frauds in Taiwan increased dramatically, from 2,817 in 1997 to 43,342 in 2005, which means a 15 fold increase in 8 years (Wang, et al., 2006). Thus, the current study proposed to describe the fraud process systematically using blue print to illustrate the relationship between human, product and process as in a service activity. The approach started out by describing the onstage/visible and offstage/non visible actions initiated by the fraudster and their supporting process followed by responses from the victims. The current study would highlight the physical evidences delivered by the fraudsters and received by victims and illustrated by a blueprint to show every step of a fraud activity. Overall, the current study analyzed 50 of fraud cases happened in Taiwan and Indonesia between 2008 and 2014. The purpose is to show possible stopping points and prevention measures before the victim had suffered any financial loss.

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