Sunday, 3 June 2012

Blog 4 - Lecture 11 Identifying and preventing fraudsters


I believe awareness and education is the key to defeating fraud within today’s organisations. If business owners are better educated on how and why  fraud occurs then it will encourage them to seek out strategies to ensure their business isn’t open to it happening to them. In my experience, i have seen people commit fraudulent activity and i have seen the opportunities for people to commit fraud in the workplace. It can be as simple as authentication and passwords.




According to Grippo, it is apparent that many organisations rely on their auditors to detect fraud, although it is actually the organisations responsibility to detect it and auditors are only there to keep an eye out for fraudulent activity.

A survey by the Association of Certified Fraud Examiners traced many frauds to a lack of good internal controls. The same survey noted common behaviors of employees who perpetrate fraud. One of the best ways to uncover fraud is to be alert for these red flags. Better than uncovering fraud is to keep it from happening in the first place. You can prevent fraud in your organizations in three key ways: 1. Maintain a positive, open, ethical culture. 2. Evaluate & minimize risk. 3. Create an oversight process. (Grippo, 2012)

Fraud costs the Australian economy at least $8.5 billion per year, therefore it is extremely important for organisations to understand how to prevent fraud. According to the KPMG 2010 Fraud Survey  Key finidings, the value per fraud and the cost of fraud is increasing, this means it is only going to get worse so knowing how to prevent it using education and awareness is a must.

-          Grippo, F. 2012, How to Prevent, Deter, and Uncover Fraud, page 22-24, vol. 30, issue 1

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