Announcement:
Recent research has been completed to help improve internal control within organizations.

Title:
Preventing Occupational Fraud

Overview:
This study found that low correlation does exist between a strong corporate and the use of this corporate culture as an informal controls system. On the other side, analysis led to the conclusion that corporate culture plays a moderating role in strengthening the relationship between having a positive ethical environment and having an informal control system that is able to influence the behavior of individuals toward preventing the commission of occupational fraud. Furthermore, results show that an ethical environment should be characterized by being substantive, or a harmony exists between the embraced and workable ethical values of an entity. Top management should be ethical and committed toward changing the whole culture of people in a manner that leads to change the behavior of people and let everybody act unconsciously toward forming a fraud-resistant culture for the sake of successfully fighting the occupational fraud with much focus on its prevention.

Contact: Dr. Tarek Ruhmi

E-Mail: tarekvbs@gmail.com Contact the author for more information.