JOURNAL OF ACCOUNTING AND FINANCE
2018 REPORT ON OCCUPATIONAL FRAUD: RESULTS AND HOW COMPANIES CAN PROTECT THEIR ASSETS
Author(s): Dwight E. Denman
Citation: Dwight E. Denman, (2019) "2018 REPORT ON OCCUPATIONAL FRAUD: RESULTS AND HOW COMPANIES CAN PROTECT THEIR ASSETS", Journal of Accounting and Finance, Vol. 19, ss. 4, pp. 97-112
Article Type: Research paper
Publisher: North American Business Press
Abstract:
The Association of Certified Fraud Examiners (ACFE) published their study on occupational fraud and
abuse this past year. The study, which is its tenth edition, is the most comprehensive study on occupational fraud and abuse. Its findings give great insight into- among other things- who commits fraud, why they commit fraud, and how companies can protect themselves to deter and detect fraud. This paper will look at the major findings of the study. In addition, the paper will make practical suggestions that companies could implement to deter and detect fraud, with a special focus on internal controls and internal control activities.