OCCUPATIONAL FRAUD AND ABUSE: THE BIG PICTURE
After studying this chapter, you should be able to:
|17-1||Understand and describe abusive conduct|
|17-2||Determine why attempting to achieve perfection in the workplace is not desirable|
|17-3||Explain the obstacles to accurately measuring the level of occupational fraud and abuse in organizations|
|17-4||Determine why greed is an inadequate explanation for occupational fraud and abuse|
|17-5||Explain the concept of “wages in kind”|
|17-6||Compare and contrast fraud prevention and fraud deterrence|
|17-7||Explain the significance of the “perception of detection”|
|17-8||Identify some of the factors related to increasing the perception of detection|
|17-9||Explain the relevance of adequate reporting programs to fraud deterrence|
|17-10||Understand the implications of the Corporate Sentencing Guidelines|
|17-11||Understand ethics and ethical theory|
The cases we have seen on the preceding pages were, by and large, on the extreme edge of abusive conduct by employees. In short, this data is merely the tip of the iceberg. How deep and massive that iceberg is varies from one organization to another, depending on a complex set of business and human factors.
The depth of the iceberg is also measured by what is defined as abusive conduct. Obviously, the more rules within the organization, the more likely employees are to run afoul of them. A study by Richard Hollinger and John Clark revealed ...