The types, costs, prevention and detection of occupational fraud: The ACFE perspective

• 主要な著者: Umar, Ibrahim, Samsudin, Rose Shamsiah, Mohamed, Mudzamir
• フォーマット: Conference or Workshop Item
• 言語: English
• 出版事項: 2015
• 主題: HF5601 Accounting
• オンライン･アクセス: http://repo.uum.edu.my/17605/1/501_ICAS2015%20501-505.pdf; http://repo.uum.edu.my/17605/; http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/153-the-types-costs-prevention-and-detection-of-occupational-fraud-the-acfe-perspective

Occupational fraud and abuse are an enormous problem, imposing adverse effects and practically affecting every organization and all sectors of the economy.The estimated global cost of fraud according to ACFE accounted for $2.9, $3.5 and $3.7 trillion in 2010, 2012 and 2014 respectively. Three types...