Glover, Hubert D.; Aono, June Y. - In: Managerial Auditing Journal 10 (1995) 5, pp. 3-9
Proposes a new model for fraud detection that goes beyond internal accounting controls. Historically, internal and … opportunity for fraud or illegal acts to occur. Corporate culture provides a more holistic and comprehensive view of the overall … estimate that the annual cost of fraud exceeds $100 billion. Recognizes the economic impact of fraud and the historical …