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Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
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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.