Concepedia

Fraud Prevention Controls

Fraud Prevention Controls is a formal organizational mechanism within governance and internal control systems that restricts the concentration of authority by structuring responsibilities to ensure that no single individual possesses end-to-end control over critical processes, thereby mitigating opportunities for unauthorized or deceptive actions.

23

Publications

858

Citations

48

Authors

19

Institutions

Publications per year

2017–2026

9

Variants

Segregation Of Duties

Parents

Publications

23

Fraud dynamics and controls in organizations

Jon S. Davis, Heather L. Pesch · Accounting Organizations and Society · 2012 · 100 citations

, , +12

Fraud prevention in Malaysian small and medium enterprises (SMEs)

Abdoulaye N’Guilla Sow, Rohaida Basiruddin, Jihad Mohammad et al. · Journal of Financial Crime · 2018 · 91 citations

, , +15

Effect of Internal Control on Fraud Detection and Prevention in District Treasuries of Kakamega County

Journals Invention, Ndege Joseph Odhiambo Albert Prof John Byaruhanga Oguda · 2015 · 66 citations

, , +15

A study to investigate the reasons for bank frauds and the implementation of preventive security controls in Indian banking industry

Abhinav Khanna, Bhavinder Arora · International journal of business science & applied management. · 2009 · 56 citations · Full text

, , +13

Identifying and controlling computer crime and employee fraud

Susan Haugen, J. Roger Selin · Industrial Management & Data Systems · 1999 · 51 citations

, , +16

1–5 of 23

Authors

48

  1. RB
    Rohaida Basiruddin

    University of Technology Malaysia, Malaysia

    1 publications · 91 citations

    1

    h-index

  2. MF
    Maria Fragaki

    The General Hospital of Heraklion "Venizeleio-Pananio", Greece

    1 publications · 26 citations

    1

    h-index

  3. RH
    Rizki Hamdani

    Islamic University of Indonesia, Indonesia

    1 publications · 45 citations

    1

    h-index

  4. AR
    Ahmad Riski Albar

    Universitas Muhammadiyah Sumatera Utara, Indonesia

    1 publications · 45 citations

    1

    h-index

  5. SZ
    Siti Zaleha Abdul Rasid

    University of Technology Malaysia, Malaysia

    1 publications · 91 citations

    1

    h-index

1–5 of 48

Institutions

19

  1. Universitas Muhammadiyah Sumatera Utara

    Medan, Indonesia

    1 h-index

    1 publications

    45 citations

  2. Ericsson (Sweden)

    Kista, Sweden

    1 h-index

    1 publications

    21 citations

  3. Australian National University

    Canberra, Australia

    1 h-index

    2 publications

    68 citations

  4. University of Wisconsin–Eau Claire

    Eau Claire, United States

    1 h-index

    2 publications

    102 citations

  5. University of Illinois Urbana-Champaign

    Urbana, United States

    1 h-index

    2 publications

    200 citations

  6. Islamic University of Indonesia

    Yogyakarta, Indonesia

    1 h-index

    1 publications

    45 citations

  7. University of Kragujevac

    Kragujevac, Serbia

    1 h-index

    3 publications

    69 citations

  8. Norwegian University of Science and Technology

    Trondheim, Norway

    1 h-index

    2 publications

    42 citations

1–8 of 19

Venues

  1. Journal of Financial Crime

    2 publications · 137 citations

    2

    h-index

  2. 1

    h-index

  3. Verslas teorija ir praktika

    1 publications · 29 citations

    1

    h-index

  4. 1

    h-index

  5. ETIKONOMI

    1 publications · 26 citations

    1

    h-index

1–5