Prethodno priopćenje
https://doi.org/10.46458/27121097.2022.28.104
OCCUPATIONAL FRAUDS IN THE CONTEMPORARY ERA: STATE, CAUSES AND CONSEQUENCES
Petra Halar
orcid.org/0000-0002-1129-699X
; Ekonomski fakultet Sveučilište u Zagrebu, Zagreb, Hrvatska
Ana Ježovita
orcid.org/0000-0002-1740-6862
; Ekonomski fakultet Sveučilište u Zagrebu, Zagreb, Hrvatska
Boris Tušek
orcid.org/0000-0002-0942-4761
; Ekonomski fakultet Sveučilište u Zagrebu, Zagreb, Hrvatska
Sažetak
Occupational or internal frauds are, according to the definition of the Association of Certified Fraud Examiners (ACFE), illegal activities and procedures that are intentionally committed by employees against the companies they work for, abusing organizational resources, to gain certain economic or non-economic benefit, to which they do not have any legal right. Precisely these kinds of frauds, according to the results of numerous professional studies conducted at the global level, represent the most expensive and the most common forms of financial crime. Contemporary business conditions, including digitalisation of business processes, digital business models transformation, pandemic of the respiratory disease COVID-19, remote working, unstable political and economic situation, global economic crisis or recession, only create even more fertile ground for committing occupational frauds. In order for companies to defend themselves against such internal or 'insider' attacks, it is crucial that companies’ governance structures transform the existing way of companies’ governance and implement an agile and innovative system of internal controls, as a basis for the fraud risk management process in the digital economy. The research in this paper was guided by the scarcity of scientific literature and conducted scientific researches related to the current state, future trends and the impact of occupational frauds on the companies’ business operations. Considering the growing influence and negative, both economic, and non-economic, consequences of the occupational fraud risks on the companies’ business operations, the subject of this paper was to provide an overview and critically analyse the current state and impact of committed occupational frauds on the companies’ business operations. To further guide the research, three research questions and five research objectives were set. In order to answer the research questions and achieve the research objectives, a critical analysis, comparison and synthesis of secondary data was carried out, primarily the results of a comprehensive research on the occupational frauds that has been carried out at the global level, since 1996, by the Association of Certified Fraud Examiners.
Ključne riječi
occupational frauds; fraud prevention; fraud detection; COVID-19;
Hrčak ID:
292216
URI
Datum izdavanja:
28.12.2022.
Posjeta: 1.241 *