CEITR Proposal Acceptances for AECT 2022
June 15, 2019
Dr. Felicia Ann Riney published an article recently. The reference and abstract are included below. Dr. Riney was a participant in the D2P workshop. Dr. Sandra Nunn was the workshop reviewer fo the article,
Riney, F. (2018). Two‐Step Fraud Defense System: Prevention and Detection. Journal of Corporate Accounting & Finance, 29(2), 74-86. https://doi.org/10.1002/jcaf.22336
In today's local and global economy, similarities exist among companies in the types of fraud documented, lack of internal controls, and weak authorizing hierarchy that lead to the increase of fraudulent acts and the decrease of revenue. Since similarities exist, standard practices such as a combination of prevention and detection tools, will minimize the risks associated with fraud and make vulnerable organizational structures stronger and resistant to fraud tactics.