ANALYSIS OF THE EFFECT OF FRAUD TRIANGLE PERSPECTIVE TOWARDS FRAUD INVESTIGATION AND ITS IMPACT TOWARDS FRAUD CORRECTIVE ACTION
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Date
2019
Journal Title
Journal ISSN
Volume Title
Publisher
Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue
Abstract
The strict business competition can change the behavior towards the unfair competition which is a form of economic crime. This situation forced the possibility of a large number of violations and irregularities that could ultimately cause disadvantage, resulted in fraud. One of the positive responses to prevent acts of fraud is early detection in the form of an implementation or the examination procedure called an investigative audit. The next stage is to focus on the investigation, report, and improve the alleged incidents of fraud. The results of this research indicated a correlation and a significant positive effect on fraud triangle perspective toward investigation fraud and their impact on fraud corrective actions.
Description
Keywords
Fraud, Fraud Corrective Action, Fraud Investigation, Fraud Triangle Perspective