DISRUPTING MANAGEMENT LEVEL FRAUD
DISRUPTING MANAGEMENT LEVEL FRAUD

Author: SHAHID MOOSA (TP020450)

Publisher:

Published: 2019

Total Pages: 96

ISBN-13:

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The many international high-profile fraud scandals among State-Owned Enterprises (SOEs) reveal deceptive 'tone's from the top' and 'tone's at the top'. Similarly, Maldives also has had a fair share of management fraud in history and still faces the same risk of management level fraudulent practices, especially in SOEs. Weak control environment, poor governance and control mechanisms are cited as main reasons that led to recent fraud scandals. Hence, this research aims to examine the relationship between control environment, fraud risk management, system of internal controls and oversight and management level fraud prevention among SOEs in the Maldives. Questionnaires were sent to the employees of the SOEs to collect the data. The findings show that there is a significant relationship between management level fraud prevention and the corresponding control environment, fraud risk management and system of internal control and oversight. This indicates that the preventive measures used in this study have significant impact on preventing management level fraud among SOEs in the Maldives. This study recommends policy changes based on the results of this study and also in line with OECD's best practices of governance in curbing management level fraud in SOEs. Hence, it is recommended that, Government should reinforce the governance structure of SOEs with best practices of corporate governance, track the performance of SOEs by establishing regular in-depth reviews and foster rule of law against high-profile fraudsters. SOEs should operate to highest standards of integrity, be accountable through transparency and public reporting, implement secure whistleblowing mechanism, prioritize management level fraud risks and respond with robust control measures to mitigate the risk of fraud.

A Short Guide to Fraud Risk
A Short Guide to Fraud Risk

Author: Helenne Doody

Publisher: Gower Publishing, Ltd.

Published: 2012-09-28

Total Pages: 204

ISBN-13: 1409458717

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A Short Guide to Fraud Risk is for: ∗ anyone who needs to better understand fraud risks, either company-wide, or in a specific business unit; ∗ directors and managers who would like to add value by building fraud resistance into their organization and to demonstrate to shareholders, regulators or other stakeholders that they are managing fraud risks, rather than just reacting to incidents; ∗ regulators, auditors and compliance professionals who need to assess the effectiveness of an organisation's fraud prevention measures. The book gives a concise but thorough introduction to the risk of fraud based on a six-element strategy. It includes practical steps to assess and treat fraud risks across an organisation, including those relating to executive directors. It also provides practical steps to develop fraud awareness across an organisation and how to implement an effective fraud detection and incident management program. The application of the principles is illustrated with example documents and numerous case studies aimed at assisting the reader to implement either individual elements or a complete fraud risk management strategy.

Supply Chain Risk and Disruption Management
Supply Chain Risk and Disruption Management

Author: Sanjoy Kumar Paul

Publisher: Springer Nature

Published: 2023

Total Pages: 253

ISBN-13: 9819926297

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In this book, a risk management approach starts off by discussing important issues related to managing supply chain disruption risks from various perspectives during VUCA times. It explores the essence and principles relating to managing these risks and provides the framework and multi-goal model groups for managing such unknown-unknown risks and subsequent disruptions at a global scale. The book explores and presents the latest developments across different emerging topics in supply chain risk and disruption management. These include (i) an overview of supply chain risk, and disruption management tools, techniques, and approaches, (ii) a review on uncertainty modeling for decentralized supply chain systems, (iii) supply chain deep uncertainties and risks - the 'new normal', (iv) emergent technologies for supply chain risk and disruption management, (v) supply chain resilience strategies for times of unprecedented uncertainty, (vi) the role of blockchain in developing supply chain resilience against disruptions, (vii) a qualitative study on supply chain risk management adopting blockchain technology, (viii) assessment of risks and risk management for agriculture supply chain, (ix) resilience of agri-food supply chains: Australian developments after a decade of supply and demand shocks, (x) prioritization of risks in the pharmaceutical supply chains (xi) improving medical supply chain disruption management with the blockchain technology, and (xii) impacts of resilience practices on supply chain sustainability. The book contributes significantly to the growing body of knowledge concerning the theory and practice of managing supply chain risks and disruptions in strategic management, operations and supply chain, and sustainability literature. It presents contemporary, innovative and latest developments in applying smart management tools, techniques and approaches for managing supply chain risk and disruption and future-proofing supply chains to become agile, resilient and sustainable.

Identify, Disrupt and Dismantle
Identify, Disrupt and Dismantle

Author: United States. Congress. House. Committee on Government Reform. Subcommittee on Technology, Information Policy, Intergovernmental Relations, and the Census

Publisher:

Published: 2004

Total Pages: 104

ISBN-13:

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Deter, Disrupt, Or Deceive
Deter, Disrupt, Or Deceive

Author: Robert Chesney

Publisher: Georgetown University Press

Published: 2023

Total Pages: 318

ISBN-13: 1647123267

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"The idea of "cyber war" has played a dominant role both in academic and popular discourses concerning the nature of statecraft and conflict in the cyber domain. However, this lens of war and its expectations for death and destruction may distort rather than help clarify the nature of cyber competition. Are cyber activities actually more like an intelligence contest, where both states and nonstate actors grapple for advantage below the threshold of war? This book debates that question. The contributors unpack the conceptual and theoretical logics of the framing of cyber competition as an intelligence contest, particularly in the areas of information theft and manipulation. Taken as a whole, the chapters give rise to a unique dialogue, illustrating areas of agreement and disagreement among leading experts, and placing all of it in conversation with the larger fields of international relations and intelligence studies"--

The Emerald Handbook of Work, Workplaces and Disruptive Issues in HRM
The Emerald Handbook of Work, Workplaces and Disruptive Issues in HRM

Author: Peter Holland

Publisher: Emerald Group Publishing

Published: 2022-08-22

Total Pages: 441

ISBN-13: 1800717814

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The Emerald Handbook of Work, Workplaces, and Disruptive Issues in HRM considers the way work, employment and people is being managed across the globe, using a multidisciplinary range of voices to illustrate just how fundamental recent developments will be in reshaping work and employment.

Handbook of Research on Theory and Practice of Financial Crimes
Handbook of Research on Theory and Practice of Financial Crimes

Author: Rafay, Abdul

Publisher: IGI Global

Published: 2021-03-18

Total Pages: 650

ISBN-13: 1799855694

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Black money and financial crime are emerging global phenomena. During the last few decades, corrupt financial practices were increasingly being monitored in many countries around the globe. Among a large number of problems is a lack of general awareness about all these issues among various stakeholders including researchers and practitioners. The Handbook of Research on Theory and Practice of Financial Crimes is a critical scholarly research publication that provides comprehensive research on all aspects of black money and financial crime in individual, organizational, and societal experiences. The book further examines the implications of white-collar crime and practices to enhance forensic audits on financial fraud and the effects on tax enforcement. Featuring a wide range of topics such as ethical leadership, cybercrime, and blockchain, this book is ideal for policymakers, academicians, business professionals, managers, IT specialists, researchers, and students.

Fraud in Financial Statements
Fraud in Financial Statements

Author: Julie E. Margret

Publisher: Routledge

Published: 2014-11-27

Total Pages: 147

ISBN-13: 131780435X

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As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and increasingly challenging area for financial accounting, business, and the law. Evidence shows that accounting anomalies in an organization’s financial statements diminish the quality and serviceability of financial information. However, an anomaly does not necessarily signal fraud. Financial statement fraud is intended to mislead shareholders and other stakeholders. In this book, elements that underpin diversity of accounting anomalies likely found in fraudulent financial accounting statements are revealed. Multiple research methods are used in the analysis of selected international fraud cases, each illustrating examples of financial statement fraud, including: revenue recognition, overstatement and/or misappropriation of assets, understatement of expenses and liabilities, disclosure fraud, bribery and corruption. Additionally, the phoenix phenomenon with regard to fraud in financial accounting is investigated. Drawing on documented observations of commercial and legal cases globally this study highlights the necessity for continued development of financial audit practices and other audit services.

The Disruption of International Organised Crime
The Disruption of International Organised Crime

Author: Angela Veng Mei Leong

Publisher: Routledge

Published: 2016-03-16

Total Pages: 293

ISBN-13: 131703550X

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Analyzing the structures of transnational organized crime, this book considers whether traditional mechanisms and national jurisdictions can tackle this increasing menace. Highlighting the strengths and weaknesses in the present methods of control, the book discusses the possibilities of developing more effective national and international strategies, the creation of non-legal mechanisms outside the traditional criminal justice system and the implications of 'disruption strategies'. The roles of law enforcement officers, tax investigators, financial intelligence officers, compliance officers, lawyers and accountants - in enforcing both civil and criminal sanctions on organized crime - are also considered.

Accounting Disrupted
Accounting Disrupted

Author: Al Bhimani

Publisher: John Wiley & Sons

Published: 2021-02-04

Total Pages: 195

ISBN-13: 1119720095

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Accounting Disrupted: How Digitalization is changing Finance delivers a powerful analysis of the new technological forces buffeting the accounting profession and identifies key pathways to responding to the challenges. Al Bhimani, distinguished accountant, academic, and author, shows readers how established business fundamentals are being eclipsed and that accounting has not been spared. You'll learn: How the new realities of digitalization, including big data and AI, are affecting audit work and financial management practices How learning fast about and from more diverse data sources is essential to the new accounting environment Why accounting information must start to speak to what will take place rather than about financial activities that have occurred What finance must do in a world of changing risks, data growth, fast digitization, and increased regulation The author makes a compelling case that accounting now faces a crunch: it needs to reshape itself from the core because conventional financial analysis is proving too cumbersome and slow for executives in digitalized organizations. In a straightforward and illustrated style packed with case studies and practical examples, he shows readers how big data, blockchain, robotic process automation, and artificial intelligence, can help accountants adapt to new realities. Perfect for finance leaders in both the private and public sectors, Accounting Disrupted also belongs on the bookshelves of accounting students who wish to better prepare for the technological and professional environment in which they’ll shortly find themselves.