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  2. Separation of duties - Wikipedia

    en.wikipedia.org/wiki/Separation_of_duties

    Separation of duties is a key concept of internal controls. Increased protection from fraud and errors must be balanced with the increased cost/effort required. In essence, SoD implements an appropriate level of checks and balances upon the activities of individuals. R. A. Botha and J. H. P. Eloff in the IBM Systems Journal describe SoD as follows.

  3. Fraud Files: How Well Does Sarbanes-Oxley Reduce Fraud ... - AOL

    www.aol.com/news/2010-07-16-fraud-files-how-well...

    It is proactive fraud prevention initiated by company management. It is a company culture that doesn't tolerate dishonesty and works diligently to prevent and detect it.

  4. Tone at the top - Wikipedia

    en.wikipedia.org/wiki/Tone_at_the_top

    Having good tone at the top is believed by business ethics experts to help prevent fraud and other unethical practices. [ 1 ] [ 2 ] The very same idea is expressed in negative terms by the old saying "A fish rots from the head down".

  5. Fraud deterrence - Wikipedia

    en.wikipedia.org/wiki/Fraud_deterrence

    Fraud deterrence is based on the premise that fraud is not a random occurrence; fraud occurs where the conditions are right for it to occur. Fraud deterrence attacks the root causes and enablers of fraud; this analysis could reveal potential fraud opportunities in the process, but is performed on the premise that improving organizational procedures to reduce or eliminate the causal factors of ...

  6. Internal control - Wikipedia

    en.wikipedia.org/wiki/Internal_control

    It is a means by which an organization's resources are directed, monitored, and measured. It plays an important role in detecting and preventing fraud and protecting the organization's resources, both physical (e.g., machinery and property) and intangible (e.g., reputation or intellectual property such as trademarks).

  7. White-collar crime - Wikipedia

    en.wikipedia.org/wiki/White-collar_crime

    In circumstances where there is the threat of detection, red-collar criminals commit brutal acts of violence to silence the people who have detected their fraud and to prevent further disclosure.” [19] According to a 2018 report by the Bureau of Labour Statistics, homicide is the third highest cause of death in the American workplace.

  8. Teams being deployed to prevent, prosecute insurance fraud ...

    www.aol.com/news/teams-being-deployed-prevent...

    Los Angeles Dist. Atty. Nathan Hochman and Insurance Commissioner Ricardo Lara announced a "rapid response effort" to prevent insurance fraud after the devastating fires.

  9. Fraud - Wikipedia

    en.wikipedia.org/wiki/Fraud

    Cifas is a British fraud prevention service, a not-for-profit membership organization for all sectors that enables organizations to share and access fraud data using their databases. Cifas is dedicated to the prevention of fraud, including internal fraud by staff, and the identification of financial and related crime.

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