Internal controls in fraud prevention effort: A case study
نویسندگان
چکیده
منابع مشابه
An Analysis of Trust, Employee Trustworthiness, Fraud, and Internal Controls
We analyze important strategic relationships among trust, employee trustworthiness, fraud, and internal controls. A game is modeled between a manager and an employee, two rational decision makers. The manager makes control decisions based on the strength of controls and on employee trustworthiness, which are modeled as functions of monetary and psychic costs and benefits of committing and not c...
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Everybody can recall some kind of fraud that has been all over the news. If it were Enron, WorldCom, Lernout & Hauspie, Ahold, Société Générale or another case does not matter. Fact is that fraud has become a serious part of our life and hence a serious cost to our economy. Several studies on this phenomenon report shocking numbers: forty-three percent of companies worldwide have fallen victim ...
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Corporate fraud these days represents a huge cost to our economy. Academic literature already concentrated on how data mining techniques can be of value in the fight against fraud. All this research focusses on fraud detection, mostly in a context of external fraud. In this paper we discuss the use of a data mining approach to reduce the risk of internal fraud. Reducing fraud risk comprehends b...
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ژورنال
عنوان ژورنال: Jurnal Akuntansi & Auditing Indonesia
سال: 2016
ISSN: 1410-2420,2528-6528
DOI: 10.20885/jaai.vol20.iss2.art5