Original paper
Internal control and employees’ occupational fraud on expenditure claims
Abstract
Purpose The purpose of this study is to investigate the weaknesses of internal control in expenditure claim procedure and to identify the opinions of employees regarding an occupational fraud. This study also attempts to examine the most popular occupational fraud committed by the employee and whether a company’s working environment contributed to the fraud. Design/methodology/approach A case study approach was adopted to investigate and analyse...
Paper Details
Title
Internal control and employees’ occupational fraud on expenditure claims
Published Date
Jul 2, 2018
Journal
Volume
25
Issue
3
Pages
891 - 906