¿Puede una empresa blindarse contra el fraude? – Acciones preventivas.
This article is focused mainly on knowing what occupational fraud is and also identified the mechanisms of how companies can reduce the risk of fraud within the organizations, by tanking preventive and detective actions (fraud risk management) as defense mechanisms. The main objective of the inve...
| Autor Principal: | Guevara Cepeda, Michelle Patricia |
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| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2017
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/13288 |
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| Sumario: |
This article is focused mainly on knowing what occupational fraud is and also identified the mechanisms of how companies can reduce the risk of fraud within the organizations, by tanking preventive and detective actions (fraud risk management) as defense mechanisms.
The main objective of the investigation is to demonstrate: i) why fraud is committed in organizations, ii) who are the fraud perpetrators, iii) what are the motivating factors to commit fraud, iv) what are the methods of fraud detection used by the companies, v) which main areas of the company are affected, vi) amount of losses incurred due to fraud, vii) which controls were implemented to mitigate the risk of fraud within the companies as part of detective and preventive actions against fraud. This article represents an overview of occupational fraud, and is based on data collected through surveys carried out at a group of 200 companies in the province of Pichincha, Quito city, applied in different types of economic industries on fraud cases produced in the last 24 months. With these data, we analyze the statistics of fraud perpetration and against them, the
corrective measures to protect itself against acts of significant fraud based on the establishment of appropriate policies, procedures, training and communication (preventive actions) and likewise the establishment of activities and techniques of fraud recognition (detective actions). |
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