engleski

Relationship between types of fraud and fraud perpetrator’s profile

All over the world organizations face the problem of fraudulent activities, which can take many forms. Generally fraud is classified into external and internal fraud. Most studies are conducted on external fraud. Taking into account the deficiency of academic research in the field of internal fraud and the need for such research, this paper is concentrated on the fraudulent activities, such as fraudulent financial reporting and asset misappropriations. Since intention is the main determinant in committing of fraud, it is obvious that human is the essential factor in genesis of fraud. Consequently, in this paper, beside review of the existing fraud knowledge, the fraud perpetrator’s profile is examined. Through empirical research statistically significant relation was determined between fraud types and fraud perpetrators’ profiles as measured by the following determinants: educational level, position in the business organisation, work experience, years of service in the enterprise, and collusion.

fraud; fraudulent financial reporting; asset misappropriations; fraud perpetrator

nije evidentirano