What is Occupational/hub Fraud and Abuse? 

Use of occupation / hub
For personal enrichment/memperkaya
Through deliberate misuse or misapplication / sengaja meneruskan
Of employer’s resources/assets

Defining Fraud / penipuan

Four elements:
  1. Material false statement
  2. Knowledge that the statement was false
  3. Reliance (percaya) on the statement by victim
  4. Damages/perusakan

Defining Abuse / salah guna

A deceitful act / tindakan bohong
A corrupt practice or custom / praktek, kebiasaan korup
Examples:
  • “Borrow” company equipment
  • Use sick leave when not sick
  • Slow or sloppy work / pelan dan lemah kerja
  • Surf the Net at work / jaringan lbh batas
  • Work under influence of drugs/alcohol

Research in Occupational Fraud and Abuse

First defined “white-collar crime”
  • Criminal acts of corporations
  • Individuals in corporate capacity
Theory of differential association
  • Crime is learned
  • Not genetic
  • Learned from intimate personal groups
Studied embezzlers 
Why people become “trust violators”
Developed the Fraud Triangle
The Fraud Triangle

Nonsharable Problems

  • Violation/pelangaran of ascribed obligations
  • Personal failures
  • Business reversals /rugi
  • Physical isolation
  • Status gaining
  • Employer-employee relations

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