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Purpose: The rapid growth of the mobile money industry has been matched by a rise in mobile money fraud. The technology required to apprehend perpetrators of such fraud is nonexistent in most developing countries. Hence, the need for individuals to be willing to pay for insurance against such frauds is crucial. This paper aims to examine individuals' willingness to pay for insurance against mobile money fraud in Ghana. Design/methodology/approach: The paper uses nationally representative data collected from 4,266 adults (persons 18 years and above) in Ghana. Individuals' willingness to pay premiums for protection against mobile money fraud was elicited by a single-bound dichotomous choice and open-ended contingent valuation designs. Findings: On average, 24.34% of Ghanaians are willing to pay premiums for insurance against mobile money frauds, with more men (26.37%) being willing than women (22.56%). Similarly, the average monthly premium that men are willing to pay for protection against mobile money fraud is GH¢32.16 (US$8.16), while that of women is GH¢22.5 (US$5.62). Furthermore, the results show that years of schooling, income, previous fraud experience, and using the accounts for saving are all positively associated with willingness to pay. However, using other networks apart from MTN has a negative association with willingness to pay. Originality/value: To the best of our knowledge, this is the first study that examines willingness to pay for insurance against mobile money fraud. Thus, this is the first that estimate quantitatively how much mobile account holders will pay as premiums for insurance against mobile money fraud. [ABSTRACT FROM AUTHOR]

Publishing scientific articles is an expedition of tenacious efforts with patience and conscientious decision-making; however, even with such careful consideration, researchers may overlook the dubious activities of clandestine organizations or remain oblivious to the unethical aspects of publishing. Paper mills are the latest impediment to academic publishing's integrity. The increasing number of paper mill publications damages the credibility of genuine journals and jeopardizes academic integrity, adding to the vulnerability of research. This paper deals with the tactics, activity, detection, impact, and solving the menace of such fraudulent practices. This paper is a summary of existing literature and analysis that aims to increase awareness of fraudulent practices like paper mills among researchers and academicians. [ABSTRACT FROM AUTHOR]

This study examines whether spirituality has an effect on fraud prevention with internal control as an intervening variable. This research is an associative descriptive research. The population used was all employees of the Most District Offices of Kediri Regency using the quota sampling technique determined by the researcher as many as 91 respondents. In this study using the PLS analysis method through the SEM approach and supported by SmartPLS 3.0 software. The results of the study show that Spirituality has a significant effect on internal control and fraud prevention. Furthermore, spirituality has a significant effect on fraud prevention with internal control as an intervening variable. [ABSTRACT FROM AUTHOR]

Purpose: Stockbrokers' frauds in India frequently occur, causing investors significant financial loss. This study aims to unfold the various dubious practices adopted by stock brokers in the recent past to defraud investors and the necessary corrective regulations passed by the market regulator to prevent and detect fraud. Design/methodology/approach: The authors conduct exploratory research using a collective model of literature review, case studies and regulatory changes. Findings: The authors find tightening the system's loopholes and strengthening the regulatory system using technology helps in the early detection and prevention of fraud. Media activism and investors' awareness play a role in reducing incidences of fraud. Research limitations/implications: This study unfolds the practices followed by stock brokers to defraud investors, indicative of regulatory gaps and enforcement lapses. Regulators are evolving a robust system to curb these practices and make them on par with international standards. But, it has a long way to go. Practical implications: Robust fraud detection and prevention mechanism is desirable to restore investors' confidence in the stock market. Regulators should focus on investors' protection and education and whistleblowers' protection. Compared to the market regulators worldwide, the Securities and Exchange Board of India has less power to identify, detect and punish fraudulent brokers and needs to be empowered. Social implications: Besides the regulatory changes, strict enforcement and investor campaigns are required to increase public awareness and restore trust in the stock market to combat the recurrence of fraud. Originality/value: This paper can be helpful to regulators, investors and financial intermediaries like stock brokers and aid in strengthening the reliability of capital markets and restoring investors' confidence. [ABSTRACT FROM AUTHOR]

Fraud is rampant in Indonesia, especially in the public sector, including regional governments. Fraud cases have touched both the central and the lowest levels in the villages, which ensnare many people in the village. This study aims to analyze the influence of the village financial system (Siskeudes application), transparency, and internal control on fraud prevention in village governance in Pinrang District, South Sulawesi Province, Indonesia. The sample includes village heads, treasurers, and village representative bodies, and it has a total of 51 people. The primary data are obtained from questionnaires using a quantitative approach and a multiple linear regression with the Statistical Product and Service Solution (SPSS) application. The research results show that the coefficient of determination (R2) is 0.657. Thus, the magnitude of the influence of village financial system, transparency, and internal government control on fraud prevention amounts to 65.7%. The results of the study show that the village financial system has a significant positive effect on fraud prevention (p-value = 0.025 < 0.05), transparency has a significant positive effect on fraud prevention (p-value = 0.031 < 0.05), and internal control has a significant positive effect on fraud prevention (p-value = 0.035 < 0.05).

Global scandals and the collapse of major entities without any prior warning have undermined stakeholder confidence in the auditing profession and have shown that users of financial statements may have different opinions on the auditors’ responsibilities, highlighting the audit expectation gap. The present study aims to identify the existence of an audit expectation gap and its components in an emerging country, namely Morocco. For this purpose, a structured questionnaire based on a five-point Likert scale was randomly administered to 152 respondents, including auditors, investors, managers, bankers, and academics. The study explores the audit expectation gap under several components, such as the auditor’s general responsibilities, auditor’s independence, his/her responsibility to prevent and detect fraud, his/her responsibility in assessing internal control, his/her responsibility in assessing the going concern assumption and audit report. The results of this paper show evidence of the audit expectation gap in Morocco in the studied components, except the audit report. The results of the study encourage public decision-makers and professional audit bodies in Morocco to adopt an expanded audit report containing more information on the audit mission and auditors’ and management’s responsibilities. On the other hand, training and education sessions on the nature and functions of auditing should be provided on an ongoing basis to the various users of audit reports.

Fraud prevention entails developing and implementing risk management strategies, particularly regarding fraud, and establishing internal controls and transparent corporate governance practices to eliminate fraudulent activities. This study aims to examine the effect of internal auditors, internal control, and audit quality on preventing fraud at the Inspectorate of North Sumatra Province, Indonesia. The sample included 61 government internal auditors of the Inspectorate of North Sumatra Province, Indonesia. The data collection process was carried out by administering questionnaires using Google Forms. Additionally, this investigation assessed the constructs under scrutiny using a five-point Likert and the partial least square (PLS) approach. The results showed that internal audit has a positive and significant effect on fraud prevention (p < 0.05), internal control has a positive and significant effect on fraud prevention (p < 0.05), and audit quality has no effect on fraud prevention at the Inspectorate of North Sumatra Province, Indonesia (p > 0.05). The Inspectorate of North Sumatra Province, Indonesia, should conduct internal audits, implement an internal control system, and pay attention to the quality of audits to make them more effective as a basis for quality decision-making and fraud minimization.

Objective: Fraudulent participation is an escalating concern for online clinical trials and research studies and can have a significant negative impact on findings. We aim to shed light on the risk and to provide practical recommendations for detecting and managing such instances. Methods: The FREED‐Mobile (FREED‐M) study is an online, randomized controlled feasibility trial to assess a digital early intervention for young people (aged 16–25) in England or Wales with eating problems. The trial involved baseline (week 0), post‐intervention (week 4), and follow‐up (week 12) surveys, alongside weekly modules provided over 4 weeks on the study website. Study completers were compensated with £20 shopping vouchers. Despite the complexity of the trial design, two instances of fraudulent sign‐ups occurred in January and March 2023. To counter this, we developed a "fraudulent participants protocol" following internal investigations and discussions with collaborators. Results: The implementation of prevention measures such as reCAPTCHA updates, IP address review, and changes in reimbursement effectively halted further fraudulent sign‐ups. Our protocol facilitated the systematic identification and withdrawal of suspected or clear fraudsters and was demonstrably robust at distinguishing between fraudsters and genuine responders. Discussion: All remote, online trials or studies are at risk of fraudulent participation. Drawing from our experience and existing literature, we offer practical recommendations for researchers considering online recruitment and data collection. Vigilance and the integration of deterrents, and data quality checks into the study design from the outset are advised to safeguard research integrity. Public Significance: Fraudulent participation in digital research can have asignificant impact on research findings, potentially leading to biased resultsand misinformed decisions. We developed an effective protocol for theprevention, identification, and management of fraudulent participants. Bysharing our insights and recommendations, we hope to raise awareness of thisissue and provide other researchers with the knowledge and strategies necessaryto safeguard research integrity moving forward. [ABSTRACT FROM AUTHOR]

This study aims to explain the practice of fraud prevention by internal auditors of the local government of Malang City. The research method used is critical ethnomethodology in the local government environment of Malang City. Seven informants served as key informants. The results showed that the internal auditors of the local government of Malang City have not been able to carry out their role optimally, due to the weak legitimacy of internal auditors, community involvement in fraud prevention programs, and partial fraud prevention activities. As a result, the research findings provide an overview of the regional inspectorate's institutional integration with elements authorized to handle fraud cases, such as BPKP and BPK. The findings of this study suggest that the Malang City Inspectorate should gain legitimacy through regulations, government support, and effective and efficient consultation to identify and prevent fraud. [ABSTRACT FROM AUTHOR]

Using misstatement data, we find that the distribution of detected fraud features a heavy tail. We propose a theoretical mechanism that explains such a relatively high frequency of extreme frauds. In our dynamic model, a manager manipulates earnings for personal gain. A monitor of uncertain quality can detect fraud and punish the manager. As the monitor fails to detect fraud, the manager's posterior belief about the monitor's effectiveness decreases. Over time, the manager's learning leads to a slippery slope, in which the size of frauds grows steeply, and to a power law for detected fraud. Empirical analyses corroborate the slippery slope and the learning channel. As a policy implication, we establish that a higher detection intensity can increase fraud by enabling the manager to identify an ineffective monitor more quickly. Further, nondetection of frauds below a materiality threshold, paired with a sufficiently steep punishment scheme, can prevent large frauds. [ABSTRACT FROM AUTHOR]

We studied food fraud detection and the reporting of suspected cases using a questionnaire survey and interviews with Finnish food control officers (FCOs). In total, 95 FCOs responded to the questionnaire, and 17 were interviewed. We found that even though many respondents had either suspected (69.2%) or detected (43.4%) food fraud or other food-related crime during the past five years, 46.8% thought they had no realistic chance of detecting food fraud during inspections. Challenges raised by the FCOs we interviewed included inadequate resources (8/17) and difficulties in inspecting documents or establishing their authenticity (14/17). Moreover, many interviewees highlighted difficulties in assessing whether to inform the police about a suspected case (7/17), and 62% (18/29) of respondents who had detected fraud had not reported it to the police. Training in food fraud detection, increased resources and guidelines on reporting suspected food fraud would improve food fraud detection and harmonize reporting. [ABSTRACT FROM AUTHOR]

Directive 1937/2019 on the protection of persons who report breaches of Union law became effective very recently. However, Directive 1937/2019 lacks sufficient guidance on the implementation or governance of whistleblowing frameworks. In addition, the existing literature lacks a definition of whistleblowing and whistleblowing frameworks that is appropriate for internal audit and fraud prevention. The purpose of this paper is to address the lack of a definition of whistleblowing and whistleblowing framework appropriate for internal auditing and to guide the roles and responsibilities within an organization to apply and maintain a robust whistleblowing framework. To this effect, the Three Lines Model is used, one of the most recognized theoretical models in effective risk governance and internal audit. [ABSTRACT FROM AUTHOR]

Background Transparency has long been a basic principle for the management of public organizations and is usually considered a powerful tool to achieve desirable social goals, including strengthening accountability and reducing corruption. Objective The current research aims to develop a model for institutionalization of transparency culture in Lorestan University of Medical Sciences (LUMS) and assess the relationships between its components. Methods This is a mixed-method (exploratory sequential) study. In the qualitative phase using the content analysis method, the participants included university faculty members and senior managers of LUMS. A researcher-made questionnaire tool was used to collect information, and the interpretive structural modelling method was used to analyze and rank the components. Results Based on the results, 18 factors were identified as the main factors of the model for institutionalization of transparency culture in LUMS, which were organizational agility, change management, the rule of law, trust and confidence, clear accountability, cultural infrastructure, knowledge management, effectiveness and efficiency of processes, regulatory quality, participatory management, justice orientation, cognitive skills, adaptation and tolerance, reduced administrative corruption, improved community satisfaction, transformation and improvement of the administrative system, meritocracy, and employee satisfaction. Among these factors, the reduced administrative corruption and employee satisfaction had the greatest effect on institutionalizing the culture of transparency in LUMS. Conclusion The most important factors for institutionalizing the culture of transparency in LUMS are the reduction of administrative corruption and the satisfaction of human resources. Therefore, it is important to pay attention to these factors in institutionalizing the culture of transparency. [ABSTRACT FROM AUTHOR]

This paper explores the different insider employee-led cyber frauds (IECF) based on the recent large-scale fraud events of prominent Indian banking institutions. Examining the different types of fraud and appropriate control measures will protect the banking industry from fraudsters. In this study, we identify and classify Cyber Fraud (CF), map the severity of the fraud on a scale of priority, test the mitigation effectiveness, and propose optimal mitigation measures. The identification and classification of CF losses were based on a literature review and focus group discussions with risk and vigilance officers and cyber cell experts. The CF was analyzed using secondary data. We predicted and prioritized CF based on machine learning-derived Random Forest (RF). An efficient fraud mitigation model was developed based on an offender-victim-centric approach. Mitigation is advised both before and after fraud occurs. Through the findings of this research, banks and fraud investigators can prevent CF by detecting it quickly and controlling it on time. This study proposes a structured, sustainable CF mitigation plan that protects banks, employees, regulators, customers, and the economy, thus saving time, resources, and money. Further, these mitigation measures will improve the reputation of the Indian banking industry and ensure its survival. [ABSTRACT FROM AUTHOR]

Compared with younger and middle-aged adults, older adults are less likely to adopt new computer technology, potentially limiting access to healthcare and many other important resources available online. This limitation could impact cognitive abilities, well-being, and mental health outcomes of older adults. The aims of the present study were to increase access to online county and healthcare resources, while also assessing the impact of technology access on cognitive functioning and multiple well-being domains. A pilot community collaboration provided a two-month tablet training intervention, focused on increasing digital independence via tablet navigation, resources access, and fraud and scam prevention, to 20 low-income older adult participants (75% female, Mage = 70.85). Pre- and post-test phone interviews were conducted to measure any changes in digital independence, cognitive abilities, well-being, mental health, and mindset. Linear mixed effects models revealed no significant changes in outcome measures from pre- to post-test. However, we found effects of digital independence on several well-being measures, providing important information for the impact of technology access and training for low-income older adults. This pilot intervention offers limited but promising results, inspiring further investigations that may inform public health and policy services to address barriers to access and potentially improve psychological health. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to test empirically and analyze the effect of competence, internal control systems, religiosity, and whistleblowing on fraud prevention in managing village funds with morality as a moderating variable. Method: The research sample was village officials in Secang District, Magelang Regency using the purposive sampling method and obtained 78 respondents, while for testing the hypothesis using moderated regression analysis. Results: The results showed that competence had a positive effect on fraud prevention in managing village funds and religiosity had a negative effect on fraud prevention in managing village funds. Meanwhile, the internal control system and whistleblowing have no effect on fraud prevention in managing village funds. Morality strengthens the influence of religiosity on fraud prevention while morality weakens the influence of competence on fraud prevention in village fund management. However, morality does not moderate the influence of internal control system variables and whistleblowing on the prevention of village fund management fraud. Implications: This research is expected to add to knowledge, insight, and empirical evidence and can be a reference for further research on fraud prevention in village fund management. In addition, it is hoped that this will provide additional information and input to encourage the Village Government to improve fraud prevention in managing village funds Novelty: This research builds on previous research by adding a whistleblowing variable which is expected to improve performance and prevent fraud.

This research aims to investigate the impact of the Internal Audit Function (IAF), Internal Control (IC), and Fraud Prevention (FP) on governance (GOV). Additionally, this study examines whether IC and FP mediate the relationship between the IAF and GOV. The testing was conducted in the local government environment in Indonesia, involving 117 respondents from the internal supervisory apparatus of the Indonesian government, all of whom were members of the Association of Indonesian Government Internal Auditors (AIGIA). Data were collected using questionnaires distributed on social media platforms. The data analysis employed a Structural Equation Model (SEM) using Partial Least Squares (PLS). The findings of this research reveal the following: (1) The IAF has a positive impact on IC and GOV. (2) FP has a positive impact on GOV. (3) IC does not affect GOV. (4) IC is unable to mediate the relationship between the IAF and GOV, while FP can effectively mediate this relationship.

AbstractThis study comprehensively evaluates 268 articles on forensic accounting using a meta-literature approach. By integrating quantitative and qualitative analysis, the research identifies prominent authors, publications, and themes. The analysis reveals four key areas of focus: the fraud triangle and financial statement fraud, corporate governance’s role in fraud prevention, fraud detection techniques, and the broader impacts of fraud. Furthermore, the review highlights 58 potential areas for future research, aiding scholars in identifying critical gaps in the field of forensic accounting.

Background: The advent of digital technology has significantly altered operating practices in several sectors, including the public domain. The area of public service accounting acknowledges the increasing importance of digitisation in enhancing accountability and efficiency. Objective: The article aims to explore the significant impact of digitalisation on enhancing the effectiveness and accountability of public sector accounting. Methods and Materials: The study emphasises the need to use digital technology to enhance accounting procedures, minimise human mistakes, and enhance transparency. This passage highlights the advantages of digital interventions, including the provision of a comprehensive audit trail and the prevention of fraudulent activity. Results: The results show that automating accounting processes through digitalisation improves productivity and saves money by eliminating the need for human accountants. Strategic preparation and the anticipatory handling of roadblocks like data security concerns and resistance to change are essential for a smooth transition to a digital accounting system. Conclusion: Digitalisation in public service accounting is crucial for enhancing accountability and operational efficiency. There is a global push for governments to commit resources towards the development of advanced digital accounting frameworks and carefully plan their deployment in order to effectively use the benefits of a digitalised public sector accounting environment. [ABSTRACT FROM AUTHOR]

The article investigates the current aspects of internet fraud in the context of the coronavirus pandemic and the Russian-Ukrainian war. The increased use of the Internet during quarantine and wartime creates new opportunities for scammers, who exploit this situation to deceive people. Emotional instability, financial problems, and the spread of misinformation also contribute to the growth of fraud online. The article analyzes the legislative approach to combating fraud in Ukraine and identifies the specifics of this type of criminal offense. Due to the accessibility of the Internet, scammers quickly adapt their schemes to the digital environment, making network users more vulnerable. The explores the diversity of methods and types of internet fraud, including phishing, cryptocurrency fraud, social engineering, and other schemes. The authors provide data from the «Data Breach and Incident Response» (DBIR) report. Methods such as phishing, farming, fraud through social media and email, as well as manipulations with ICOs and crypto investment funds, are examined in detail. Special attention is paid to fraud in wartime, mentioning fundraising for military purposes, deceptive schemes with family announcements, and fake evacuation messages. The level of vulnerability of users, geographical features, and the age category most often targeted by internet fraud are evaluated. The article also discusses the aspect of computer equipment, mobile devices, and other means of accessing the Internet used by criminals to carry out fraudulent activities. The authors emphasize the prevalence of internet fraud, where perpetrators attempt to hack websites of government organizations, banks, or media to obtain confidential information or spread fake news. Measures to combat this phenomenon are proposed. Various types of internet fraud and methods of prevention are examined in detail, including software updates, installation of antivirus software, use of strong passwords, and twofactor authentication. It is noted that awareness and a responsible approach to protection on the Internet are key to preventing fraud. Additionally, the criminal liability for fraud in Ukraine and the possibility of strengthening this liability in wartime are discussed. [ABSTRACT FROM AUTHOR]

This study discusses the critical role of internal control in Accounting Information Systems. This writing aims to provide an overview or explanation with a literature study approach on the critical role of internal control in accounting information systems. In addition, the writing of this paper aims to provide knowledge of whether the use of computer based accounting information systems can guarantee a company's success without supervision from the company's business people. The author discovers six crucial roles of the Internal Control System. The first is to have a significant influence on computer-based Accounting Information Systems. Internal Control Systems can prevent excessive resources in the company, Create accountability of financial statements, and increase the credibility and quality of the company; then, its management makes it easy to make decisions and prevent fraud. Accountant information computer-based systems cannot run properly without management control. [ABSTRACT FROM AUTHOR]

An older subjective age, or feeling older than one's chronological age, has been associated with increased financial exploitation vulnerability (FEV) among older adults. However, the mechanisms behind this relationship have not been examined. This study examined whether financial self-efficacy mediates the relationship between subjective age and FEV. Participants were 156 Israeli older adults (M age= 66.97, SD = 6.46) who responded to questionnaires of subjective age, FEV, and financial self-efficacy. Correlations indicated that an older subjective age was associated with reduced financial self-efficacy (r= −.36, p <.001) and increased FEV (r =.51, p <.001). Testing the mediation model revealed an indirect effect of subjective age on FEV via financial self-efficacy (b = 1.57; bootstrapped 95% Cis [.80, 2.39]). Findings suggest that an older subjective age may reduce financial self-efficacy, thereby increasing FEV. Findings are discussed with regard to Stereotype Embodiment Theory and clinical implications are suggested. [ABSTRACT FROM AUTHOR]

Pharmaceutical sector corruption undermines patient access to medicines by diverting public funds for private gain and exacerbating health inequities. This paper presents an analysis of UN Convention Against Corruption (UNCAC) compliance in seven countries and examines how full UNCAC adoption may reduce corruption risks within four key pharmaceutical decision-making points: product approval, formulary selection, procurement, and dispensing. Countries were selected based on their participation in the Medicines Transparency Alliance and the WHO Good Governance for Medicines Programme. Each country’s domestic anti-corruption laws and policies were catalogued and analysed to evaluate their implementation of select UNCAC Articles relevant to the pharmaceutical sector. Countries displayed high compliance with UNCAC provisions on procurement and the recognition of most public sector corruption offences. However, several countries do not penalise private sector bribery or provide statutory protection to whistleblowers or witnesses in corruption proceedings, suggesting that private sector pharmaceutical dispensing may be a decision-making point particularly vulnerable to corruption. Fully implementing the UNCAC is a meaningful first step that countries can take reduce pharmaceutical sector corruption. However, without broader commitment to cultures of transparency and institutional integrity, corruption legislation alone is likely insufficient to ensure long-term, sustainable pharmaceutical sector good governance. [ABSTRACT FROM AUTHOR]

This research was conducted to map and describe research related to forensic accounting in preventing and detecting fraud. A sample of 31 Scopus-indexed literature was selected using the PRISMA method. A selection of 51 pieces of literature was then analyzed using the SLR method and assisted by VOSViewer software. The results of this research show that literature with the keyword Fraud is the literature that is most related to the keyword forensic accounting, thus indicating that forensic accounting research related to Fraud research is carried out more often than other topics. [ABSTRACT FROM AUTHOR]

The rise of fraud or fraud that occurs in organizations can cause losses to the organization so that the organization is difficult to develop, so there is a need for awareness of the importance of fraud prevention to minimize losses due to fraud. This article aims to examine and review research related to the factors that influence fraud prevention, namely organizational culture and the role of internal audit. This literature review also has the aim of developing hypotheses about the influence between variables to be used in further research. The results of this research article conclude that organizational culture, and the role of internal audit have a positive effect on fraud prevention. This indicates that the better the organizational culture and internal audit, the better the implementation of fraud prevention in the organization. [ABSTRACT FROM AUTHOR]

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What is Fraud? The oxford dictionary defines fraud as "Wrongful or criminal deception intended o result in financial or personal gain". Fraud in connivance with advanced and latest technology has been leading to loss of huge wealth for every one every year throughout the world. This paper aims to demonstrate how technology can also assist in detection of fraud. There are various variables in business rules; important one can lead to fraud detection. Data analytics would be required to find important variables affecting the business model. The business rules model thus derived; when applied to multiple incoming newer records flagg off doubtful ones. An entity on being alerted would check further and deeper if the fraud indication is correct or not. This will lead to a development of a future framework for fraud detection which can be further used for fraud detection studies through predictive analysis method. The organized manner in which fraud is perpetrated these days, makes it nearly impossible to be detected without precision in efforts, data analytics and predictive analysis. The various machine learning models when applied on the datasets were able to single out the deemed fraudulent cases with a low false positive rate i.e. with a nearly correct accuracy. The models developed should be such that it can adopt at the same pace of variations which occur in fraudulent methods. Predictive analytics is gaining importance as a game changer for underwriting and fraud claims monitoring in insurance industry. Phua et. al. (2010) studies fraud detection with a focus on how to classify fraudulent claims using skewed data. Results from this study showed good accuracy with success rate as high as 87%. Business should therefore use continuous monitoring efforts to focus on narrow bands of transactions or areas that pose particularly strong risks". [ABSTRACT FROM AUTHOR]

Due to the rise in scams perpetrated against older adults, Adult Protective Service workers are more frequently involved in investigating these matters. One significant aspect of scam involvement is the assessment of informed financial decision-making. This study examined 175 consecutive scam cases APS workers investigated using a 10-item financial-decision making tool. Two-thirds of the sample displayed deficits in decision-making. The decision-making tool was effective in differentiating those rated as having deficits from those without deficits. Analysis of each scored item found differences between groups on six of the seven items. A review of the item responses illustrates the types of deficits in understanding and appreciation of the scam and its impact on the older person and their family. [ABSTRACT FROM AUTHOR]

This research aims to empirically determine the prevention of fraud in school fund management which is influenced by participation in budget preparation and internal control systems, both partially and simultaneously. This type of research is survey research using data collection techniques with questionnaires. The type of data for this research is primary data, namely data directly obtained from respondents. Population of all principals, teachers, administrative staff and school committees of State High Schools in Bantul Regency. The sample for this research is part of a population of 100 respondents. The technique used in sampling is the purposive sampling method. The data analysis technique used is a linear regression analysis technique with a significance of 5%. The hypothesis tests used are the t test and F test. This research shows the results that both partial and simultaneous participation in budget preparation and the internal control system have a positive and significant effect on preventing fraud in managing school funds.

The article focuses on the challenges and impacts of online romance scams. Topics including the manipulation of vulnerable individuals seeking love; the characteristics of both victims and scammers; the financial and emotional consequences of these scams; the profile of scam victims; the tactics used by scammers to manipulate and deceive; and emphasizing the need for awareness, caution and personal safety measures in online interactions to prevent financial ruin and emotional distress.

The fraud cases have occurred frequently, causing significant financial losses to many parties. This behavior can arise due to internal and external factors within an individual. In order to assess its magnitude, this study will conduct a quantitative survei involving 212 employees and leaders from across Indonesia. The data will be processed through multiple linear regression analysis using SPSS 25. The findings indicate that internal factors, such as consciousness personality traits, play a role in enhancing individuals' decision-making awareness. Extraversion, depicting openness, and neuroticism can make individuals prone to anxiety, leading to fraudulent actions. However, individuals with openness to experience generally have high moral values, and agreeableness reflects concern for others, reducing the potential for fraudulent behavior. Moreover, strong internal control systems and whistleblowing policies do not deter individuals from committing fraud. Additionally, work pressure does not influence fraudulent actions. These findings provide insights for companies and organizations to evaluate and manage human resources, especially in finance departments prone to high fraud risks. The implications allow for more effective prevention measures and better policies to reduce the potential for fraudulent activities.

This study aims to determine the effect of internal audits on fraud prevention. The formulations in this study are has the internal audit at the Selaawi Garut Unit Bank (BRI) adequately, does internal audit affect the prevention of fraud in the bank (BRI) Selaawi Garut Unit. The research method in this study is to use quantitative methods. The object of research is internal audit and fraud prevention. The dependent variable is Fraud Prevention, while the independent variable is Internal Audit. The research population is all employees who work at Bank BRI Unit Selaawi Garut, as many as 31 people. Samples were taken randomly from as many as 31 people. Data analysis used simple linear regression. The results showed that Internal Audit affected Fraud Prevention. Furthermore, the internal audit department personnel must enhance the caliber of their analytical procedures in the context of fraud auditing, preliminary surveys, program audits, and auditor team selection. This finding will enable future researchers to replicate the study by incorporating additional variables.

Electronic procurement of government products and services strives to promote good governance by enhancing internal control and fraud prevention. This study aims to assess how e-procurement and internal control can prevent fraud in purchasing goods and services in Indonesia. Participants in the regional work units (SKPD) in Riau’s procurement of goods and services make up the study’s population. The sample included 85 respondents with the requirements for a position relating to the successful procurement of goods and services from December 2021 to December 2022. The paper used a purposeful sampling technique. This study employed a quantitative method and SmartPLS 3.0 to evaluate the data. The results concluded that the implementation of e-procurement (β = 0.231; p < 0.05) and internal control (β = 0.231; p < 0.05) have a substantial impact on fraud prevention during the procurement of goods and services. By absorbing the capital expenditure budget and limiting fraud, it is envisaged that the Indonesian government may maximize its fraud prevention. It is desired that persons involved in procuring products and services constantly broaden their understanding of and perspectives on procurement, particularly those on other crucial aspects of procurement.

Fraud is a thorn in the flesh of many organizations in both local and global business ecosystems, more so in the financial sector because of the liquid nature of their services. To curb this menace, Financial Institutions including Microfinance institutions implemented fraud risk management practices. While larger financial institutions afford raft measures for curbing fraud, MFIs contend with less sophisticated practices in spite of them being the most susceptible to financial improprieties. Further, the determination of the overall effect of these practices on financial performance is critical in evaluating their success. The objective of this study therefore was to find out how fraud risk management practices affect the financial performance of Microfinance Institutions in Kenya. The study was anchored on the fraud management life cycle theory and focused on twelve deposit-taking Microfinance Institutions that were in operation in the Nairobi region of Kenya between 2016 to 2020. The study adopted a descriptive research design using cross-sectional data computed from the average financial results for five years 2016-2020. The study used purposive and stratified Random sampling methods to select a sample of 281 respondents from finance, ICT, operations, Audit, and Litigation managers and staff. The study used descriptive and inferential statistics to analyze the data. The results showed that fraud risk management positively and significantly affected financial performance by curbing incidents of fraud and concluded that to improve financial performance microfinance institutions should implement fraud risk management since they had a positive and significant effect on financial performance. The study recommended that firms should invest substantially in fraud risk management to reduce incidences of fraud and improve financial performance. Further, the management of Microfinance Institutions should continually evaluate and update their practices to keep abreast with the ever-changing fraud antics. [ABSTRACT FROM AUTHOR]

The complex regulatory framework governing the U.S. health care system can be an obstacle to programming that address health-related social needs. In particular, health care fraud and abuse law is a pernicious barrier as health care organizations may minimize or forego programming altogether out of real and perceived concern for compliance. And because health care organizations have varying resources to navigate and resolve compliance concerns, as well as different levels of risk tolerance, fears related to the legal landscape may further entrench inequities in access to meaningful programs that improve health outcomes. This article uses food and nutrition programming as a case study to explore the complexities presented by this area of law and to highlight pathways forward. [ABSTRACT FROM AUTHOR]

Copyright of Jurnal Ilmu Ekonomi Terapan is the property of Universitas Airlangga and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The advent of technological advancements in the era of globalization has given significant advantages upon developing nations. However, it has also led to certain drawbacks, notably the increase of cybercrimes such as Internet fraud (commonly known as scams). Among the contributing factors to this issue in Malaysia are the low level of public awareness and knowledge regarding cyber fraud prevention and Malaysia's cyber laws. Hence it is crutial to have a medium that can spread the knowledge and at the same time increase the awareness. To support this, an apps is developed, named as National Fraud Prevention Centre (NFPC) application. The NFPC application used methods across diverse platforms, including laptops, smartphones, and tablets, using software such as Android Studio and Firebase. In addition, the Agile Methodology is adopted for the app's development, as it facilitates rapid adaptation to changes, fosters customer involvement, and prioritizes the delivery of high-quality software within tight timeframes. The primary objective of the application is to enhance public awareness regarding various forms of fraudulent activities. Users of the application are also provided with detailed information about the modus operandi of the scam, the types of fraud, and the preventive actions to be taken. With a broader knowledge of these crimes, the public will be able to recognize the early signs of fraud and avoid becoming a victim. Furthermore, the application will serve as a user-friendly reporting channel for individuals encountering suspicious or fraudulent activities. This streamlined reporting process will enable swift intervention by authorities, reducing the incidence of fraud and safeguarding the community against unnecessary financial losses. [ABSTRACT FROM AUTHOR]

The given document is a collection of articles from the Journal of Professional Business Review, Miami, Volume 8, Issue 10. The articles cover a range of topics related to business, including current trends, challenges, and strategies. The journal aims to provide valuable information for professionals and researchers in the field. The articles are written by experts, ensuring a high level of expertise and credibility. [Extracted from the article]

Telecom network fraud has become the most common and concerning type of crime and is an important public security incident that threatens urban resilience. Therefore, preventing a continuous rise in telecommunications and network fraud will help establish a resilient urban governance system. Undertaking the spatiotemporal forecasting of telecommunications-network fraud trends is of significant importance for aiding public security agencies in proactive crime prevention and implementing targeted anti-fraud campaigns. This study presents a telecommunication network fraudulent crime prediction method called TSE-Tran, which integrates temporal representation and transformer architecture. The time-series data of telecommunication-network fraud occurrences were input into the TimesNet module, which maps the sequence data to a more precise feature representation tensor that accounts for both intra- and inter-cycle features. Subsequently, the data are fed into the transformer-encoder module for further encoding, capturing long-range dependencies in the time-series data. Finally, occurrences of future telecommunication network frauds are predicted by a fully connected layer. The results of the study demonstrate that the proposed TSE-Tran method outperforms benchmark methods in terms of prediction accuracy. The results of this study are expected to aid in the prevention and control of telecommunications and network frauds effectively strengthen the resilience of urban development and the ability to respond to public security incidents. [ABSTRACT FROM AUTHOR]

Fraud on investor–State arbitration tribunals is somewhat uncommon but hardly rare. This article summarises 17 publicly known investor–State arbitration awards addressing fraud on the tribunal, to contribute to this underdeveloped field of law. The article notes that investor–State tribunals have confronted this wrongdoing in various ways, ranging from avoiding findings of fraud to imposing arbitral sanctions. It notes, however, the apparent dearth of referral to criminal processes arising out of proven fraud. It concludes with a summary of the potential remedies available to the tribunal when confronted with fraud. [ABSTRACT FROM AUTHOR]

Research Summary: We found that romance fraud was rising year‐on‐year across every region in England and Wales, increasing 55% during the 3 years between October 2018 and October 2021. Fifty percent of all the romance fraud victims in the period resided in 17% of the places where romance fraud had occurred. A total of 439 locations (outward postcode areas) were identified as the "power few" in the first year of the data set. Of these 439 locations, 162 of them recurred in both of the following years, becoming chronic "hot spot" locations containing more than one in six of all reported romance fraud victims. The demography of victims in repeat locations differed considerably, but hot spots were more frequently predominantly populated by less affluent populations. Policy Implications: We conclude that the current national one‐size‐fits‐all fraud prevention approach may not be the most efficient or effective way to reach those victims who most require crime prevention advice. The National Fraud Intelligence Bureau, based in the City of London Police, could adopt a tailored approach to providing preventative information to local police forces based on the year‐to‐year patterns in crime and the associated intelligence provided by sociodemographic data sources such as Acorn. [ABSTRACT FROM AUTHOR]

Using discourse analysis to examine exchanges between fraudsters and victims in telephone-mediated frauds, this research examines the interactional techniques used by perpetrators of fraud to gain and maintain compliance from their victims, without causing them alarm. It reveals how compliance is secured and maintained in a process of establishing the relationship, grooming the victim and setting expectations of follow-through. Reimagining traditional understandings of fraud victimization and vulnerability, this work exposes how social and interactional norms are replicated and manipulated by fraudsters in order to compel individuals to be drawn into participating in an alternate, exploitative reality that is indistinguishable from safety; quashing a victim's ability to recognize the situation as harmful and rendering any motivation to escape as nonsensical. In doing so, this paper questions the efficacy of public fraud protection guidance strategies and delivers evidence for the need to change the present approach to understanding and tackling fraud victimization and complicity. [ABSTRACT FROM AUTHOR]

Copyright of Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA) is the property of Universitas Airlangga and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)