خدمات بهداشتی و درمانی دانشجو: یک مورد از تقلب کارکنان
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|17670||2003||13 صفحه PDF||سفارش دهید||5991 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Journal of Accounting Education, Volume 21, Issue 1, 1st Quarter 2003, Pages 61–73
The indicators of employee fraud often are not recognized by auditors or their clients until after financial losses have been incurred. Employee fraud costs society hundreds of billions of dollars every year [The Association of Certified Fraud Examiners. (2002). Report to the nation on occupational fraud and abuse. Austin: ACFE], and as such, it is increasingly important for auditors and accountants to have fraud prevention and detection skills. This nonfictional case of employee fraud in a university setting is designed to expose students to several different fraud issues. Topics covered in this case include: an explanation of why people commit fraud; the profile of the typical fraud perpetrator; recognizing red flags that may indicate the presence of fraud; the importance of a strong system of internal controls in preventing and detecting fraud; and audit procedures that may help to detect a skimming scheme. This case is appropriate for use in a first auditing course or a fraud examination course.
This nonfictional case exposes students to a classic occurrence of employee fraud where the perpetrator was a long-time, trusted employee. This fraud is not an ingenious scheme committed by a criminal mastermind, but a case of a low-level employee who stole nearly three-quarters of a million dollars from her employer over a 13-year period. The six learning objectives this instructional case is designed to achieve are: (1) to help students understand why people commit fraud, (2) to identify demographic and psychological characteristics of a typical fraud perpetrator, (3) to give students practice in identifying red flags that may indicate the presence of fraud, (4) to provide students with a greater appreciation of the crucial importance of internal controls in helping to prevent and detect fraud, (5) to give students experience in identifying audit procedures that can help detect a skimming scheme, and (6) to enlighten students about the prevalence of fraud, the potential difficulty in detecting fraud, and how people can be affected directly or indirectly by a fraud. Because this case occurred in a university setting, students should realize that fraud can, and does, occur anywhere. When working the case, students use the factual information provided and apply their own knowledge of internal control principles and auditing procedures to arrive at solutions for the discussion questions.