Award/Availability

Open Access Honors Program Thesis

First Advisor

Amy Igou

Abstract

This paper will focus on fraud within companies in order to discover overarching themes of why, when, and where corporate fraud occurs. Fraud has significant financial, economic, and social implications that negatively impact a company’s business standing. Research will be based on recent frauds that have been tried through the United States Attorney’s office. Correlations will be drawn regarding the Committee of Sponsoring Organizations of the Treadway Commission’s (COSO) framework, which is a foundation for companies who want to improve their internal controls. Based on the comparisons between the COSO framework and recent fraud activity, individual COSO principles can be analyzed for areas that are violated frequently. Evaluating specific weaknesses in internal controls will elicit trends to identify control areas that should be strengthened. From these results, it can be concluded how to integrate technology, internal controls, and other security measures in order to decrease fraud within a company. This analysis will provide a basis for companies looking to prevent, detect, and correct internal controls in relation to fraud.

Date of Award

2017

Department

Department of Accounting

University Honors Designation

A thesis submitted in partial fulfillment of the requirements for the designation University Honors

Date Original

2017

Object Description

1 PDF file (75 pages)

Language

EN

File Format

application/pdf

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