Occupational Fraud: A Survey
Elizabeth B. Carroll · 2015
This paper examines the issue of occupation fraud in today’s corporations. It provides an overview of the types of occupational fraud and how they usually occur. This paper also explains the attributes of the typical fraudster and describes warning signs that management should look out for in their company. It analyzes the regulations and polices put into place to combat the growing issue of fraud. It also provides a look at cyber-fraud, which is an increasing problem due to society’s reliance on technology. It explains why fraud prevention is so important in corporations, whether small or large, and emphasizes the problems that occur when fraud is left undetected. This paper also provides an overview of the assurance opportunities relating to fraud and details a proposal for the implementation of a fraud prevention plan. Overall, it allows readers to gain a general understanding of all of the important aspects of occupational fraud.