TY  - JOUR
AB  - Any transaction or explanation that does not make sense, any failure to follow policy, or any obvious conflicts of interest between investigator and investigated may be a legitimate sign that points toward fraud. Generally, there is strength in numbers: The more signs you find, the more likely you are to be on the trail of fraud. Objective indicators like missing money are more powerful than subjective indicators such as a spending spree. The more you recognize the objective indicators, the greater chance you have of eliminating financial fraud within your company. This article presents checklists of early indicators of fraud in six categories: financial, organizational, procurement and sales, human, documentary, and other things that do not appear to make sense.
VL  - 5
IS  - 2
SN  - 1528-5812
DO  - 10.1108/15285810410636091
UR  - https://doi.org/10.1108/15285810410636091
AU  - Conway Alice
PY  - 2004
Y1  - 2004/01/01
TI  - Early detection checklist: Searching for the signs of fraud at work
T2  - Journal of Investment Compliance
PB  - Emerald Group Publishing Limited
SP  - 128
EP  - 132
Y2  - 2024/04/23
ER  -