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    Frauds in Business Organizations: A Comprehensive Overview

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    Nakitende_Book Chapter_2021_Fraud.pdf (317.7Kb)
    Date
    2021-03-01
    Author
    Nakitende, Marie Goretti
    Rafay, Abdul
    Waseem, Maimoona
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    Abstract
    Fraud has been evolving and increasing with the change in the work environment, organizational structures, industrialization, and legislation. Money, greed, manipulation, job pressures, family needs, opportunity, politics, rationalization are the crucial reasons that lead people to behave fraudulently. The purpose of the chapter is to discuss a brief overview of theories of fraud. It presents causes that inspire individuals to commit fraud, methods for identifying fraud, and motives that encourage people to commit fraud. Management must try to eliminate the vulnerabilities that offer criminals the chance to commit fraud. Organizational leaders must be diligent, implement a robust anti-fraud strategy, and discourage all improper practices. Employee performance can also be strengthened through realistic anti-fraud preparation, and conformity with legal and regulatory obligations. Thus, fostering an ethical corporate culture is essential for fraud prevention.
    URI
    http://hdl.handle.net/20.500.12280/2649
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