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Fraud Prevention And Employee Rationalization In New York State Public Schools, Kathleen M. Slezak
Fraud Prevention And Employee Rationalization In New York State Public Schools, Kathleen M. Slezak
Legacy Theses & Dissertations (2009 - 2024)
Prompted by frequent media reports of school fraud and a lack of relevant K-12 literature, this research study was designed to investigate current fraud prevention practices in public school districts in New York State. Using a "fraud triangle" model, an analysis of existing legislation and professional practice guidelines reveals that an integral element is being overlooked in current fraud prevention efforts, namely employee attitudes (more formally rationalization).