Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Business
An Analysis Of Fraud Prevention And Detection In Not-For-Profit Organizations In The State Of South Carolina, Mary Gibson
An Analysis Of Fraud Prevention And Detection In Not-For-Profit Organizations In The State Of South Carolina, Mary Gibson
Doctoral Dissertations and Projects
This study analyzed fraud detection and prevention techniques and analyzed if there was a relationship between the techniques and the detection of fraud. The combined techniques were fraud risk assessment, fraud risk register, code of conduct, fraud assessment training, whistle-blower policy, fraud control plan, fraud control policy, and internal control review. Nonprofits are vulnerable to fraud and costly for the organizations that rely heavily on donations to provide needed services or goods to a community. Through analyzing 109 nonprofits surveyed in South Carolina, the researcher found 59 reported fraud occurrences and 86 percent were using fraud detection and prevention techniques. …
Audit And Ai: Can Artificial Intelligence Restore Public Trust?, Lucas Blackwell
Audit And Ai: Can Artificial Intelligence Restore Public Trust?, Lucas Blackwell
Senior Honors Theses
Due to the fallout from a series of corporate fraud scandals in the late 2000s, the auditing world has lost much of the public trust that is very important to the profession. Much of the value of an audit opinion is determined by the trust the public places in the auditors behind the opinion. Without trust in the auditors, the audit opinion has very little value. The recent increase in the usage of artificial intelligence (AI) in many industries presents a solution to the problem of auditors. Increased usage of AI in the audit process has the potential to better …