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Auditing and Forensic Accounting - Mortgage Fraud

MORTGAGE FRAUD 3-2 Short Paper: Case Study: Mortgage Fraud Tim Weaver Auditing and Forensic Accounting/ACC-421 September 25, 2022 Professor Barrett MORTGAGE FRAUD Mortgage fraud is a very broad term that incorporates five different types of mortgage fraud that is used by different people when committing this type of fraud. The different types of mortgage fraud are: occupancy fraud, straw buyer, non-arm length transaction, property-flip, and income fraud. In the article that I found for the case study, two different methods of mortgage were utilized, property-flip and straw buyer methods were used by Oscar Ortiz in a multi- million-dollar mortgage fraud scam that started back in 2005 and ran until he was arrested in 2008 for his crimes. The fraud started to be uncovered when Ortiz was sued by a realtor in Houston, Texas which has accumulated approximately sixteen million dollars of loans based on the falsification of loan applications, and those loans had a loss of five point four million dollars. This action resulted in the local FBI opening their own investigation into both Ortiz and relator, who was named Seun Santillan. Even though Santillan sued Ortiz, he was part of the scam that Ortiz was running. The two used method of recruiting people with good credit to be a "straw buyer" in order to use their name and credit in order to purchase the homes in the local area. The straw buyers were only used to get the financing that was needed, then names of the real owners are transferred to the title of the property The two men promised these straw buyers that they would be paying the mortgage, fees, and would get the house re sold and they would have their money in a very short period of time (Mortgage Fraud Fugitive Back in US, 2018). What keeps this from being consider identity theft, is that the individuals that are listed on the loan application are aware and have consented to being on the application. Using the information that has been supplied by the straw buyers, the two send out loan applications to various banks credit unions, and other lending institutions. To add to the fraud that is already being committed, they submitted falsified appraisal reports that have greatly inflated the price of the property in MORTGAGE FRAUD order to secure larger loans from the various lending institutions to which they have applied for loans. The step, after the received notice that the loans for the monies requested had been approved, was to have the money sent to a business and then collected at the end of each of sale that was completed. They would then make sure the sellers of the property were paid, and whatever funds were left over would be kept as a "profit" by the two fraudsters However, this created a problem for the straw buyers that were used by Ortiz and Santillan, because the mortgages were never paid, and therefore those mortgages started to fall into default status, thus also affecting the