Occupational Fraud and Abuse Behavior Research
- Franklin University / ACC 341
- 13 Aug 2019
- Price: $10
- Other / Other
Purpose
To assess your ability to discuss the conclusions of the leading researchers in the field of occupational fraud and abuse behavior.
Overview
For this assignment you will be asked to research and discuss some of the concepts, hypotheses and other research associated with occupational fraud and abuse. All of your discussion points will need to be supported with specific references to authoritative resources. Authoritative resources include your text for this course, other related texts, journal articles, etc. Examples of non-authoritative (i.e., unacceptable) resources include dictionaries/encyclopedias, personal home pages, wiki sites such as Wikipedia, blogs, advertisements, etc. All references should be in APA format. An excellent resource to utilize to ensure proper APA formatting is the Franklin Style Manual.
Action Items
- Review Chapter 1 of your textbook Fraud Examination.
- Write a 4-5 page, double-spaced paper answering the following:
- Briefly summarize (i.e., one to two paragraphs) the studies of Donald R. Cressey in the area of occupational fraud and abuse. Provide appropriate citations. (10 points)
- Briefly summarize (i.e., one to two paragraphs) the research of Dr. W. Steve Albrecht in the area of occupational fraud and abuse. Provide appropriate citations. (10 points)
- Is there a typical fraudster? Justify your answer and provide appropriate citations. (10 points)
- GLOBAL AWARENESS OF FRAUD: Access the "ACFE Report to the Nations" (i.e., RTTN) at www.acfe.com. Answer the following questions. Note: Do not copy or "cut and paste" text of exhibits from RTTN; answer all questions in your own words, or cite specific amounts, as indicated. Be sure to cite the sources and reference using APA format. (10 points)
- List the geographical regions where cases of occupational fraud have been reported in this study.
- Which region had the highest number of cases? Which region had the lowest number of cases?
- Which region had the highest median loss? Which region had the lowest median loss? Record the amounts of median loss in U.S. dollars.
- Analyze the percentages of frauds detected by tip and by internal audit across all regions. For these two detection methods only, determine the following:
- High, low, and range of values;
- Mean and median values; and,
- Region with highest and lowest values.
- Analyze the frequency of anti-fraud controls among all regions. List the three most frequent controls in each region. Focusing on the three most frequent controls (i.e., the top three controls in each region), identify which controls occur most and least frequently among the group of three most frequent controls.
- Comparing the information and analyses you obtained in Action Item 2d, Questions I through V, what do you conclude about the global incidence and impact of occupational fraud, the utilization of various fraud detection methods, and application of internal controls to deter fraud? Summarize your conclusions in one paragraph (5 – 7 sentences). (10 points)
- Attach a reference page to your paper using proper APA format listing the authoritative resources you utilized.
- Submit your paper to Turnitin, view the feedback report, and make any necessary changes to your paper (e.g., add quotation marks around quoted phrases, add citations to content not cited).
- NOTE: Up to 10 points could be deducted from your score for poor grammar or incorrect spelling. Content that is not cited will not be counted in determining your grade for this assignment. Additionally, a grade of zero (0) will be assigned to any paper not submitted through Turnitin.
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