Purpose – The aim of this paper is to analyze and explain why cargo theft continues to occur in the transport network … quantitative, comparative, geographically controlled survey. Findings – Theft risk arises from different theft opportunities that … the absolute reduction, instead of a theft pattern alteration, is very difficult to achieve. The result in this paper …

The phenomenon of fraud and abuse remains relevant, as evidenced not only by studies published in this area, but also …

We examine internal auditors' fraud risk decisions in response to variations in audit committee quality and management … fraud risk assessments and altered their audit plans accordingly. With respect to audit committee quality, internal auditors … were in a due diligence or self-assessment role. With respect to the former, they linked the variation in quality to fraud …