federal laws and provisions to different forms of misconduct, including consumer fraud, deception, bribery, embezzlement, etc …

Responsibility for preventing and detecting fraud rest with management entities. Although the auditor is not and cannot … be held responsible for preventing fraud and errors, in your work, he can have a positive role in preventing fraud and … skepticism, recognizing that condition or events may be found that indicate that fraud or error may exist. Based on the audit …

the positive effects of the new technology: the ratio between fraud and ATM-POS transactions (card fraud loss rate) is …

The study investigates factors that incite fraud in the banking sector in Nigeria, using times series data for fraud … fraudulent occurrences in the Nigerian banking sector particularly management fraud, some other factors that were also jointly … implication of variables identified to drive fraud occurrences using kernel density estimation. …

Fraud is an ancient crime and one that annually causes hundreds of billions of dollars in losses. We examine the …

is well known. How- ever, informational asymmetries create the need for adequate instruments to prevent fraud. This paper …, monitoring may be the best instrument for preventing fraud. When income-generating ability is the only unobservable variable …